Module title: Ethics & Sustainability Reporting Part B
Generic criteria Module specific learning outcomes
G1
Presentation S1 Explain, with reference to business and society relations, how sustainable development, CSR and stakeholder theory, set the framework for SER in practical and theoretical terms.
G2 Theory and literature review S2 Critically evaluate the historical development of the different techniques developed and used to measure and audit social and environmental performance.
G3 Analysis and problem solving S3 Explain the origins and development of SER in theory and in practice, in particular in the context of globalisation.
G4 Structure and argument S4 Evaluate the market-related and socially-related arguments in favour of SER, and the impact of SER on corporate performance, with interpretation from practical cases.
G5 Conclusions S5 Evaluate the relationship between SER and financial reporting, and investigate investors’ and other stakeholders’ responses to SER.
G6 Correctness of referencing S6 Evaluate the role of regulation in SER.
