Corporate Governance and Social Accountability
| Module Convenor: Christian Herzig |
| Module Content: The aim of this course is to acquaint students with the theory and practice of corporate governance particularly relating to social accountability and reporting. This course examines theories of corporate governance, evaluating the evolution of traditional governance systems to provide incentives to managers. In this course, this theoretical framework is extended to address the "triple bottom line", in light of increasing demands for accountability, transparency, and social responsibility of managers and business. Issues such as sustainability management accounting/control, reporting, auditing, and verification are also examined and discussed, and the role of drivers such as reporting/governance codes and the investment community in enhancing organizational change toward a sustainable development are critically evaluated. The course uses case study illustrations from research carried out in various corporate contexts in South-East Asia, Germany and the UK. It provides insights into the implementation and use of new accounting and accountability tools, and imparts awareness of the role of these tools and practices in supporting managerial decision making and increasing transparency on environmental, social and sustainability performance. |
| Module Aims: To acquaint students with theory and practice of corporate governance particularly relating to social accountability and sustainability accounting and reporting. |
| Module Assessment: Case Study (4,000 words) (100%) |
