CONTROLING AND AUDITIG CSR
Année du cours : 1 année(s)
Etablissement : IÉSEG School of Management
Langue : English
Formation(s) dans laquelle/lesquelles le cours apparait :
Période : S2
Basic knowledge of accounting
– 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
– solve professional dilemmas using concepts of CSR and ethics (AACSB AoL 2.B)
– generate sustainable solutions for organizations(AACSB AoL 2.C)
– construct expert knowledge from cutting-edge information (AACSB AoL 5.B)
– effectively apply in-depth specialized knowledge to take advantage of contemporary opportunities in their professional field (AACSB AoL 7.C)
Hence, the students will have greater awareness about the following ESRS topics:
– implementation of ESRS issues in accounting systems
– the nature of ESRS disclosures
– 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
