The focus of this course is on the role of corporations and their accountability, accounting and reporting issues in the context of sustainability and social justice.  CSR accountability, accounting and reporting is concerned with communicating the social and environmental effects of a corporation's economic actions to particular stakeholders and to society at large. This extends the corporation's accountability beyond the traditional financial disclosures to shareholders and is predicated on the assumption that corporations have, as a consequence of implied social contracting or ethical dimensions, social responsibilities that are much broader than generating shareholder wealth.

This course provides students with an appreciation of the broader context of corporate performance and disclosure in the context of sustainability and social justice, and with a solid understanding of: (i) developments and practices in corporate social responsibility accountability, accounting and reporting; (ii) the role and relevance of stakeholders in corporations and concepts of accountability; and (iii) regulatory and voluntary action in CSR accountability and reporting.

At least three contact hours per week.

72 units.

See Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3017

For further information please see Course Website:  http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3017