Formation/Cours

The aim of this course is to introduce students to:

• The fundamental concept of corporate sustainability;

• How sustainable development issues influence company accounting and reporting practices;

• What do stakeholders expect from non-financial reporting;

• Present the contemporary approaches and standards to account social, economic and environmental impacts

The Sustainability Challenge

•Sustainability and Corporate Social Responsibility

•Development of CSR Concept

•CSR and Corporate governance

•Social accounting and sustainability

•The Value of Sustainability Reporting

•Some theory of social accounting

•Institutional initiatives at International and European level to promote CSR

•Historical development of Sustainability Accounting: view of the world and views of CSR

•Triple Bottom Line and Shared Value

•Change requests regarding corporate reporting

•Accountability concept and characteristics of extra-accounting information

•New European Directive non-financial information 2014/95

•The materiality concept

•Reference and reporting standards: content standard vs process standard

•Global Compact, GRI Model, ISO 26000

•Integrated Reporting