Formation/Cours

At the end of the course, the student should be able to:

– Explain and discuss definitions of CSR / sustainability / accountability
– Explain and discuss the theoretical foundations of social and environmental accounting
– Describe and critically assess new developments in CSR reporting
– Describe and critically assess sustainability assurance reports and sustainability assurance processes
– Desribe and critically assess the integration of CSR in management accounting systems
– formulate recommendations in the field of social and environmental accounting
– Design social and environmental management accounting tools
Hence, the course helps students to reach the following learning goals:
– Solve professional dilemmas using concepts of CSR and ethics
– Generate sustainable solutions for organizations
– Construct expert knowledge from cutting-edge information
Moreover, the students will have greater awareness about the following ESRS topics:
– Implementation of ESRS issues in accounting systems and reporting tools
– The sustainability assurance process

* Introduction: Understanding CSR and accountability
* PART 1: CSR reporting: trends and frameworks
* PART 2: Assurance practices in relations to CSR reporting
* PART 3: CSR & Management accounting