Overall objectives:

1 - Students should have a general knowledge on corporate social responsibility and its reporting by analyzing and interpreting:
1.1 - The main concepts and instruments associated to corporate social responsibility;
1.2 - The main models of corporate social responsibility reporting;
1.3 - Standards and regulation on corporate social responsibility reporting;
1.4 - The determinants of corporate social responsibility and its reporting.

Syllabus:

1. - Concepts
2. - Origin and evolution.
3. - Accountability and stakeholders.
4. - Norms and regulation on Corporate Social Responsibility.
5. - Sustainable Development Goals.
6. - The sustainability report:
6.1 - Origin.
6.2 - Evolution.
6.3 - Determinants.
6.4 - Standards and Regulation.

Literature/Sources:

Laine, M., Tregidga, H., Unerman, J. , 2021 , Sustainability Accounting and Accountability , Routledge
Bebbington, J., Unerman, J. & O'Dwyer, B. , 2014 , Sustainability Accounting and Accountability. , Routledge
De Villiers, C., Maroun, W. , 2017 , Sustainability Accounting and Integrated Reporting , Routledge

Assesssment methods and criteria:

Classification Type: Quantitativa (0-20)

Evaluation Methodology:
In the theoretical component, dedicated to the presentation and discussion of the main concepts and perspectives, expositive and interrogative methods are combined; audiovisual materials can be used, fostering a critical analysis and reflection. In the practical component, active methodology is used, also to evaluate students, based on the development of individual and / or group exercises and on the dynamization of oriented discussions about practical cases on corporate social responsibility. Final grade (the model is chosen by the teacher each year): Model a) With written test: students? work in the classroom group (30%); written test (20%); written essays (50%). Model b) Without written test: students? work in the classroom group (50%); written essays (50%).