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Ethics & Sustainability Reporting - MAN00034M

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2023-24

Module summary

The module looks in-depth at the range of approaches to measuring and reporting on social and environmental performance including, but not limited to, Social Accounting and Triple Bottom Line sustainability reporting.

Module will run

Occurrence Teaching period
A Semester 2 2023-24

Module aims

The module looks in-depth at the range of approaches to measuring and reporting on social and environmental performance including, but not limited to, Social Accounting and Triple Bottom Line sustainability reporting. In this regard, the Global Reporting Initiative and various assurance standards associated with these approaches to social and environmental measurement will be critically analysed. Why and how these methods of evaluation and reporting have emerged will in addition be critically examined, through the use of case studies. In particular the module provides framing in terms of sustainable development, CSR and stakeholder theory, set in an ethical context.

Furthermore, the module develops knowledge and understanding of the origins and development of social and environmental reporting (SER), by examining theoretical arguments about the relevance of SER, and the extent of its use in the UK and internationally.

In summary, the module aims to develop the capabilities of students to appreciate the CSR agenda and to be future contributors to sustainable value creation for business and society at large, thus help to work for an inclusive and sustainable global economy. In achieving these aims, conceptual and empirical research will be utilised.

Module learning outcomes

Learning Outcomes

Successful completion of the module will demonstrate that students are able to:-

  • Demonstrate knowledge of theory, frameworks, social, economic and political factors driving sustainability and sustainability reporting.

  • Critically evaluate the purpose, role and usefulness of frameworks and approaches to sustainability reporting.

Module content

Subject content

  • Sustainable Development. CSR and Stakeholder theory.

  • The Global Reporting Initiative, Sustainable Development Goals and Taskforce for Climate-related Financial Disclosures

  • Voluntary and regulatory initiatives

  • Theoretical perspectives on SER

  • Case studies of SER in practice

Teaching Material

Textbooks, journal articles, company annual reports, company websites, HANSARD - Parliamentary proceedings/documents.

Indicative assessment

Task % of module mark
Essay/coursework 100

Special assessment rules

None

Indicative reassessment

Task % of module mark
Essay/coursework 100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

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The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.