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Sustainability Management & Reporting (SMR)

2017-2018

IESEG School of Management ( IÉSEG )

Code Cours :

1718-IÉSEG-M1S1-ENT-MA-EI14UE

ENTREPRENEURSHIP


Niveau Année de formation Période Langue d'enseignement 
Master1S1English
Professeur(s) responsable(s)S.de COLLE
Intervenant(s)Simone DE COLLE


Pré requis

none

Objectifs du cours

• Understand how the concept of sustainability can be integrated into strategic management;
• Understand the methodology of social and ethical accounting, auditing and reporting and of sustainability reporting and assurance;
• Critically analyse the quality of corporate sustainability reports with reference to international standards (e.g. AA1000 and GRI)

Contenu du cours

The core dimensions of sustainability (economic-social-environmental) will be discussed in relation to strategic managagement of the corporation, showing how a stakeholder oriented approach can help managers to create value in a sustainable way. students will then analyse the logic, methodology and international standards for the practice of social and ethical accounting, auditing and reporting (AA1000) and of sustainability management and reporting (GRI). Finally, students will critically analyze real examples of corporate sustainability reporting, assessing their quality in light of the concepts and methodologies discussed in the course.


Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
lecture16,00  
Independent work
Reference manual 's readings4,00  
Research4,00  
Independent study
Individual Project8,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • Seminar
  • Case study


Évaluation

There will be two assessment components:
1 - Class participation (Contribution to class discussions on the required readings and class exercises);
2- Final examination (individual essay analyzing a case-study)

Type de ContrôleDuréeNombrePondération
Continuous assessment
Participation16,00130,00
Final Exam
Written exam2,00170,00
TOTAL     100,00

Bibliographie

  • de Colle, A. Henriques and S. Sarasvathy. 2013. ‘The Paradox of CSR Standards’, Journal of Business Ethics -

    R.E. Freeman, J.S. Harrison, A.C. Wicks, B.L. Parmar and S. de Colle (2010), Stakeholder Theory: The State of the Art, (only Chapter 1, pages 3-29 and Chapter 8, pages: 235-264), Cambridge University Press

  • J. Elkington, J. 2002. Trust Us: The 2002 Global Reporters Survey of Corporate Sustainability Reporting. SustainAbility, London -

    J. Elkington, J. 2002. Trust Us: The 2002 Global Reporters Survey of Corporate Sustainability Reporting. SustainAbility, London


Ressources internet



 
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