Ethics And Governance
Module 5 | Corporate Accountability
The module 5 of ETHICS AND GOVERNANCE provides an explanation of corporate accountability, and limitations of traditional financial reporting, the components of corporate social responsibility (environmental, social and economic sustainability). You will also learn mandatory reporting requirements and some of the non-mandatory frameworks to demonstrate accountability beyond financial performance.
ETHICS AND GOVERNANCE这门课中的Module 5讲解了公司责任制，传统财务报告的局限性，和公司的社会责任的3个组成部分（环境，社会和经济可持续性）。然后，Module 5还会讲解强制性报告和一些非强制性报告框架，来显示财务业绩以外的责任制。
- explain the concept of social and environmental responsibility and its relevance to governance
- describe the obligations of corporations in relation to their social and environmental behaviours
- discuss the different theoretical perspectives about what motivates organisations to present social and environmental information
- identify the components of corporate social responsibility or sustainability reports
- identify the limitations of conventional financial accounting in relation to the social and environmental costs and benefits
- describe the mandatory reporting requirements for social and environmental performance reporting
- describe the elements and frameworks of non-mandatory reporting for social and environmental performance reporting
- discuss the reasons why an entity would use non-mandatory reporting
- explain the relevance of climate change to corporate accountability, and some related measurement issues
- evaluate the role of corporate governance in enhancing an organisation’s social and environmental performance.
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4 Online Webinars
- Webinar 1 - 5 Critical Topics To Pass Ethics
90 mins session on 08 August 2020 - 10.30am
- Webinar 2 - Case Study And Short-Answer
90 mins session on 29 August 2020 - 10.30am
- Webinar 3 - Mid-term review + Q&A Session
90 mins session on 12 September 2020 - 10.30am
- Webinar 4 - Final review + Q&A Session
90 mins session on 26 September 2020 - 10.30am
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Ethics And Governance
Module 1: Accounting And Society
Module 2: Ethics
Module 3: Governance Concepts
Module 4: Governance In Practice
Module 5: Corporate Accountability
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