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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)L.BOUTEN
Intervenant(s)Lies BOUTEN

Pré requis

Since this is a master-level course students are ought to be able to critically analyse academic papers. The ability to pursue independent research is essential for success in this course.

Objectifs du cours

At the end of the course, the student should be able to:
- explain and discuss definitions of CSR / sustainability / accountability
- critically assess new developments in social and environmental reporting, in particular integrated reporting
- analyse and evaluate social and environmental disclosures using possible measures of the quantity and quality of CSR reporting
- explain and discuss the different theoretical foundations for CSR reporting
- describe and discuss the nature, impact and evolution of assurance of CSR reports
- synthesise and evaluate relevant research evidence
- describe and discuss CSR-related changes in management accounting systems
Hence, the students will have greater awareness about the following ESRS topics:
- implementation of ESRS issues in accounting systems
- the nature of ESRS disclosures
- CSR reporting theories
- sustainability assurance

Contenu du cours

- Understanding CSR and accountability
PART 1: CSR reporting and accountability
- Evaluating the quality of CSR reporting & integrated reporting
- Attempts and initiatives to standardise CSR reporting
- The role of stakeholders in CSR reporting
- Assurance practices in relation to CSR reporting
PART 2: Motives underlying CSR reporting
- Legitimacy theory / Stakeholder theory / Institutional theory
PART 3: CSR & Management accounting

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Group Project25,00  
Estimated personal workload8,00  
Charge de travail globale de l'étudiant50,00  

Méthodes pédagogiques

  • Project work
  • Interactive class
  • Coaching


The assessment consists of two parts: (i) participation: preparing the in-class discussions of articles and cases, participating in the in-class discussions; (ii) a project in which students have to apply the material discussed in class.
Following the results of a peer assessment, different group members might obtain different grades for the project.

Type de ContrôleDuréeNombrePondération
Continuous assessment
Group Project12,00160,00
TOTAL     100,00

Ressources internet

  • IESEG Online

    All information concerning the course will be published on the course website. Please check it regularly!

* Informations non contractuelles et pouvant être soumises à modification
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