EC2:Non-financial reporting and Corporate social responsibilit (Compulsory for specialty ACCA) [PDW2-WB-BSEFA05]
Semestr letni 2018/2019
Konwersatorium,
grupa nr 1
Przedmiot: | EC2:Non-financial reporting and Corporate social responsibilit (Compulsory for specialty ACCA) [PDW2-WB-BSEFA05] | ||||||||||||||||||||||||||
Zajęcia: |
Semestr letni 2018/2019 [2019L]
(zakończony)
Konwersatorium [K], grupa nr 1 [pozostałe grupy] |
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Termin i miejsce:
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Terminy najbliższych spotkań:
Kliknij w datę by zobaczyć tygodniowy plan z zaznaczonym spotkaniem. |
Wszystkie zajęcia tej grupy już się odbyły - pokaż terminy wszystkich spotkań.
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Liczba osób w grupie: | 23 | ||||||||||||||||||||||||||
Limit miejsc: | 65 | ||||||||||||||||||||||||||
Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 | ||||||||||||||||||||||||||
Prowadzący: | Anna Pawlak | ||||||||||||||||||||||||||
Literatura: |
(tylko po angielsku) Compulsory reading: technical articles for ACCA Strategic Business Leader exam available at https://www.accaglobal.com/pk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-leader/technical-articles/... 1. corporate-governance-inside-out.html, 2. diversifying-the-board.html, 3. ethical-decision-making.html, 4. independence-as-a-concept-in-corporate-governance.html, 5. all-about-stakeholders-part-1 & part-2, 6. rea.html (risk and environmental auditing, 7. public-sector-governance-part-1.html, 8. the-integrated-report-framework.html, additional reading: 9. Rangan, K., Chase, L. A., & Karim, S. (2012). Why every company needs a CSR strategy and how to build it (Working Paper No. 12-088). Cambridge, MA: Harvard University: http://www.hbs.edu/faculty/Publication%20Files/12-088.pdf 10. Browne, J., & Nuttall, R. (2013). Beyond corporate social responsibility: Integrated external engagement. The McKinsey Quarterly: https://www.mckinsey.com/business-functions/strategy-and-corporate-finance/our-insights/beyond-corporate-social-responsibility-integrated-external-engagement 11. Beschorner, T. (2013). Creating shared value: The one-trick pony approach. Business Ethics Journal Review, 1(17), 106-112: https://www.pdcnet.org/collection/fshowid=bejr_2013_0001_0017_0106_0112&file_type=pdf 12. Dunstan., A. (2016). Triangles, numbers, and narratives: A proposal for the future of sustainability reporting (Rep.). San Francisco, CA: BSR: https://www.bsr.org/en/our-insights/report-view/future-of-sustainability-reporting-triangles-numbers-narratives 13. Peters, A., & Röß, D. (2010). The role of governments in promoting corporate responsibility and private sector engagement in development (Rep.). Bertelsmann Stiftung & United Nations Global Compact, pages 16-40: http://www.vub.ac.be/klimostoolkit/sites/default/files/documents/role_of_governments_in_csr.pdf Supplementary reading: 14. G4 Sustainability Reporting Standards: https://www.globalreporting.org/resourcelibrary/grig4-part1-reporting-principles-and-standard-disclosures.pdf 15. OECD Guidelines for Multinational Enterprises: http://www.oecd.org/daf/inv/mne/48004323.pdf 16. DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014L0095&from=EN 17. COMMUNICATION FROM THE COMMISSION Guidelines on non-financial reporting (methodology for reporting non-financial information) (2017/C 215/01): https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52017XC0705(01)&from=EN |
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Zakres tematów: |
(tylko po angielsku) 1. Corporate Social Responsibility - definition, major terms: accountability, ethics, sustainability, theories of CSR, motives, Role of Regulators, limitations 2. corporate governance – models, principles, board and committees 3. social and environmental audit, human rights and CSR, major initiatives incl. UN Global Compact; OECD guidelines for Multinational Enterprises; Equator Principles 4. CSR Implementation: CSR assessment, CSR strategy, CSR commitments, Reporting, Evaluation 5. Stakeholders - stakeholders’ theory, who are stakeholders, motives, 6. Stakeholder analysis and Engagement - Identify stakeholders, engagement process, maintaining dialogue, scaling up CSR 7. Information – information vs. data, information as a resource and competitive advantage, information asymmetry and transparency as a feature of effectively managed company, accounting as a source of information 8. non-financial reporting - definition, non-financial reporting and accounting theory, role of financial and non-financial disclosures and reporting, annual report vs. financial statement, annual report as a source of information on a company 9. Sustainability Reporting – definition, benefits, Sustainability Report as a tool for risk assessment 10. Integrated reporting - definition, key components 11. EU Directive 2014/95/UE, Guidelines on non-financial reporting, Current and Future Trends in EU, Challenges 12. Global Reporting Iinitiative Framework |
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Metody dydaktyczne: |
(tylko po angielsku) lecture, PP presentation, discussion, assignments |
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Metody i kryteria oceniania: |
(tylko po angielsku) 1. Informed Participation and Class Contribution: (50 %) - contributions to the class should reflect a strong understanding of the readings. - each student is expected to participate in the discussion in order to present her/his views, - each student will deliver a presentation on assigned topics relevant to discussed topic, midterm assignments will be distributed not later than one session before, the presentation should include own conclusions, posing key questions, comments, summary of key recommendations...etc. 2. Final assignment: Strategy Analysis and Recommendation Paper (50 %) - Students will select a publicly traded corporation, analyze their existing CSR strategy and applied reporting format and make recommendations for improvement (as to reporting as well as to CSR strategy, whatever is relevant) in the form of a memo. The analysis should reflect knowledge of class content, class discussions, and readings. The paper should identify key strategies, articulate challenges and opportunities, weeknesses and strenghts of the reporting, demonstrate comprehension of company’s approach, and recommend improvements and refinements to the strategy and/or reporting. - Students must submit the company they wish to evaluate until March 21st by e-mail to: a.pawlak@vistula.edu.pl. - Students should submit final assignment until May 30th by e-mail to: a.pawlak@vistula.edu.pl No more than two students can choose the same company. Retake is in a written form based on literature provided during class. |
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Uwagi: |
Elective course 2 (Compulsory for specialty ACCA) |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.