SUSTAINABILITY MANAGEMENT AND REPORTING

Code Cours
2324-IÉSEG-M1S2-ENT-MA-EI14UE
Langue d'enseignement
English
Matières
ENTREPRENEURSHIP
Responsable(s)
S.de COLLE
Intervenant(s)
Simone DE COLLE
Niveau
Master
Année de formation
Période

Présentation

Prérequis
none
Objectifs
At the end of the course, the student should be able to:

- 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).
Présentation
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

Organisation
Type Amount of time Comment
Présentiel
Cours magistral 16,00
Autoformation
Lecture du manuel de référence 4,00
Recherche 4,00
Travail personnel
Individual Project 8,00
Overall student workload 32,00
Évaluation
There will be three assessment components:
1 - Class participation (Contribution to class discussions
2 - Team project (analysis of corporate reports and final class presentation)
3 - Individual project (writing an essay analyzing a case-study of sustainability management & reporting)
Control type Duration Amount Weighting
Contrôle continu
Participation 0,00 0 25,00
Autres
Projet Collectif 0,00 0 50,00
Rapport écrit 0,00 0 25,00
TOTAL 100,00

Ressources

Bibliographie
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 -
S. Zadek. 1998. ‘Balancing Performance, Ethics, and Accountability’, Journal of Business Ethics 17: 1421–1441 -
S. de Colle, A. Henriques and S. Sarasvathy. 2013. ‘The Paradox of CSR Standards’, Journal of Business Ethics -
Ressources Internet