Social Corporate Responsibility and Sustainability Reports
Code: 44450 ECTS Credits: 6| Degree | Type | Year |
|---|---|---|
| 4317517 Account Auditing and Accounting | OT | 0 |
Contact
- Name:
- Maria Rosa Rovira Val
- Email:
- mariarosa.rovira@uab.cat
Teaching groups languages
You can view this information at the end of this document.
Prerequisites
It is not necessary any prerequisite to study this subject.
Objectives and Contextualisation
The course aims to introduce the student to the sustainability reports of organizations (mainly companies) based on European Union regulations.
Learning Outcomes
- CA15 (Competence) Evaluate reports on the measures adopted by a company or group of companies to promote equal treatment and opportunities between women and men, as well as their diversity management.
- KA12 (Knowledge) Identify the current regulations regarding the environmental information that companies must provide in their individual and consolidated financial statements.
- SA14 (Skill) Relate international regulations to the non-financial information that companies must provide.
Content
- Reference framework: Sustainability and Corporate Social Responsibility CSR. Adaptation to climate change and circular economy.
- The corporate sustainability report. The regulations of the European Union.
- The European Sustainability Reporting Standards (ESRS)
- A case study
Activities and Methodology
| Title | Hours | ECTS | Learning Outcomes |
|---|---|---|---|
| Type: Directed | |||
| Practical classes | 8 | 0.32 | |
| Theoretical classes | 20 | 0.8 | |
| Type: Supervised | |||
| Tutorial | 6 | 0.24 | |
| Type: Autonomous | |||
| Individual work | 114 | 4.56 |
The educational methodology will be based in a combination of three types of activities:
- Activity directed: theoretical classes
- Activity supervised: consistent in the realisation of tutorial programme and the realisation of exercises
- Autonomous activity that divides in two parts:
* Part of study by part of the student (readings, research of information, etc).
* Autonomous activity in group devoted to the research of data and preparation of a report on the information that provides the memory of the annual accounts. Presentation and debate.
The tutorial could be in a a seminary or on line
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Annotation: Within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.
Assessment
Continous Assessment Activities
| Title | Weighting | Hours | ECTS | Learning Outcomes |
|---|---|---|---|---|
| Class participation and attendance | 25 | 0 | 0 | CA15, KA12, SA14 |
| Final Exam | 50 | 2 | 0.08 | KA12, SA14 |
| Submission of short essays | 25 | 0 | 0 | KA12, SA14 |
Unic avaluation is not admited in this subject.
Process of Recovery
"To participate in the process of recovery the students has to have been previously evaluated in a group of activities that represent a minimum of two third parts of the total qualification of the subject or module." Section 3 of the Article 112 ter. The recovery (Academic Rule UAB). The and the students have to have obtained a half qualification of the subject between 3,5 and 4,8. The proof of recovery will effect between 15 and 20 days after the final proof.. The student that present and surpass it will approve the subject with a note of 5. In contrary case will keep the same note.
Irregularities in acts of evaluation
Without prejudice to other disciplinary measures that estimate timely, and in accordance with the normative valid academician, "in case that the student make any irregularity that can drive to a significant variation of the qualification of an act of evaluation, will describe with a 0 this act of evaluation, with independence of the disciplinary process that can instruct . In case that produce diverse irregularities in the acts of evaluation of a same subject, the final qualification of this subject will be 0". Section 10 of the Article 116. Results of the evaluation. (Academic rule UAB).
Bibliography
Bibliografía més rellevant
- BOLETÍN OFICIAL DEL ESTADO (BOE) (2017). Real Decreto-ley 18/2017, de 24 de noviembre, por el que se modifican el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad. https://www.boe.es/boe/dias/2017/11/25/pdfs/BOE-A-2017-13643.pdf
- BOLETÍN OFICIAL DEL ESTADO (BOE) (2018). Ley 11/2018, de 28 de diciembre, por la que se modifica el Código de Comercio, el texto refundido de la Ley de Sociedades de Capital aprobado por el Real Decreto Legislativo 1/2010, de 2 de julio, y la Ley 22/2015, de 20 de julio, de Auditoría de Cuentas, en materia de información no financiera y diversidad. In Diario Ofical de la Unión Europea. https://www.boe.es/boe/dias/2018/12/29/pdfs/BOE-A-2018-17989.pdf
- PORTER, M.E. and KRAMER, M. (2006) Strategy and Society: The Link Between Competitive Advantage and Corporate Social Responsibility, Harvard Business Review, December 2006.
- PORTER, M.E. and KRAMER, M. (2011) The Big Idea: Creating Shared Value. How to Reinvent Capitalism—and Unleash a Wave of Innovation and Growth, Harvard Business Review, 89(1-2):62-77.
- UNIÓN EUROPEA (2022) Directiva (UE) 2022/2464 del Parlamento Europeo y del Consejo de 14 de diciembre de 2022 por la que se modifican el Reglamento (UE) n.o 537/2014, la Directiva 2004/109/CE, la Directiva 2006/43/CE y la Directiva 2013/34/UE, por lo que respectaa la presentación de información sobre sostenibilidad por parte de las empresas https://eur-lex.europa.eu/legal-content/ES/TXT/PDF/?uri=CELEX:32022L2464
- UNIÓN EUROPEA (2023) Reglamento Delegado (UE) 2023/2772 de la Comisión de 31 de julio de 2023 por el que se completa la Directiva 2013/34/UE del Parlamento Europeo y del Consejo en lo que respecta a las normas de presentación de información sobre sostenibilidad https://eur-lex.europa.eu/legal-content/ES/TXT/PDF/?uri=OJ:L_202302772
Bibliografía complementaria
- ABAD SEGURA, E., BATLLES DE LA FUENTE, A. y BELMONTE UREÑA, L. J. (2024). La responsabilidad social corporativa en el control de gestión. Editorial Universidad de Almería.
- BARRIO FRAILE, E. (2019) Responsabilidad social corporativa: de la noción a la gestión, Universitat Oberta de Catalunya
- BATALLER GRAU, J. y BOQUERA MATARREDONA, J. (2023) Responsabilidad social y sostenibilidad. El marco de actuación de la empresa, Ed. Tirant lo Blanch.
- BENN, SUZANNE and BOLTON DIANNE (2011) Key concepts in corporate social responsibility, SAGE, Los Angeles (Calif.). Disponible en línia.
- CROWTHER, D. and SEIFI, S. (2021) The Palgrave Handbook of Corporate Social Responsibility, Palgrave Macmillan.
- GOSCH RIAZA, M. (Coordinador) (2019) Responsabilidad Social Corporativa, Ed. Francis Lefebvre, Madrid.
- Instituto de Contabilidad y Auditoria de Cuentas (ICAC) (2024. Traducción no oficial en español del borrador de Norma Europea de Información de Sostenibilidad (NEIS) voluntaria para PYMES que no cotizan en bolsa (VSME). https://www.icac.gob.es/sostenibilidad/normativa
- KPMG (2024) Addressing the Strategy Execution Gap in Sustainability Reporting. https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2024/kpmg-2024-esg-organization-survey.pdf
- MAGNAN, M. and MICHELON, G. (2024) Handbook on Corporate Governance and Corporate Social Responsibility, Edward Elgar Publishing.
- NAVARRO GARCIA, F (2024) Responsabilidad social corporativa. Teoría y práctica de la sostenibilidad, ESIC.
- PRICE WHATERHOUSE COOPERS (PwC) (2024) PwC 2024 Global CSRD Survey. https://www.pwc.com/gx/en/news-room/press-releases/2024/pwc-global-csrd-survey.html
Webgrafia
- Instituto de Contabilidad y Auditoria de Cuentas (ICAC). (2024a). Información sobre sos
Software
No
Language list
| Name | Group | Language | Semester | Turn |
|---|---|---|---|---|
| (TE) Theory | 1 | Spanish | second semester | afternoon |