*Learning outcomes
The purpose of the course is to introduce contemporary aspects in the theory and practice of corporate responsibility reporting. Upon completion of the course, the students will know why companies should report on social and environmental aspects of their activities, how responsibility reporting is practiced and also to critically assess the quality of responsibility reports.
*Content
The course includes a discussion of limitations of traditional financial reporting in discharging accountability and lectures on the theory and practice of corporate responsibility reporting, such as: reasons for responsibility reporting, international corporate responsibility guidelines and standards, stakeholder engagement in reporting, integrated reporting, social assurance and auditing and critique of extant responsibility reporting practices.
The course will combine lectures with practical exercises to be completed in class.
- Teacher: Oana Apostol