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Ethics & Sustainability Reporting - MAN00034M

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  • Department: The York Management School
  • Module co-ordinator: Dr. Matthias Hambach
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2021-22

Module summary

The module looks in-depth at the range of approaches to measuring and reporting on social and environmental performance including, but not limited to, Social Accounting and Triple Bottom Line sustainability reporting.

Module will run

Occurrence Teaching period
A Spring Term 2021-22
B Summer Term 2021-22

Module aims

The module looks in-depth at the range of approaches to measuring and reporting on social and environmental performance including, but not limited to, Social Accounting and Triple Bottom Line sustainability reporting. In this regard, the Global Reporting Initiative and various assurance standards associated with these approaches to social and environmental measurement will be critically analysed. Why and how these methods of evaluation and reporting have emerged will in addition be critically examined, through the use of case studies. In particular the module provides framing in terms of sustainable development, CSR and stakeholder theory, set in an ethical context.

Furthermore, the module develops knowledge and understanding of the origins and development of social and environmental reporting (SER), by examining theoretical arguments about the relevance of SER, and the extent of its use in the UK and internationally.

In summary, the module aims to develop the capabilities of students to appreciate the CSR agenda and to be future contributors to sustainable value creation for business and society at large, thus help to work for an inclusive and sustainable global economy. In achieving these aims, conceptual and empirical research will be utilised.

Module learning outcomes

· Explain, with reference to business and society relations, how sustainable development, CSR and stakeholder theory, set the framework for SER in practical and theoretical terms.

· Critically evaluate the historical development of the different techniques developed and used to measure and audit social and environmental performance.

· Explain the origins and development of SER in theory and in practice, in particular in the context of globalisation.

· Evaluate the market-related and socially-related arguments in favour of SER, and the impact of SER on corporate performance, with interpretation from practical cases.

· Evaluate the relationship between SER and financial reporting, and investigate investors’ and other stakeholders’ responses to SER.

· Evaluate the role of regulation in SER.

Module content

Subject content

· Sustainable Development. CSR and Stakeholder theory.

· The Global Reporting Inititiative and ISO 26000

· Historical development of SER and extent of its current use in the UK and internationally

· Voluntary and regulatory initiatives

· Theoretical perspectives on SER

· Case studies of SER in practice

Assessment

Task Length % of module mark
Essay/coursework
1500 word essay		 N/A 50
Essay/coursework
1500 word essay		 N/A 50

Special assessment rules

None

Reassessment

Task Length % of module mark
Essay/coursework
1500 word essay		 N/A 50
Essay/coursework
1500 word essay		 N/A 50

Module feedback

A comprehensive module assessment report is released to students after the summer term exam board.

Indicative reading

.Textbooks, journal articles, company annual reports, company websites, HANSARD - Parliamentary proceedings/documents.


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.