ACC9027 Sustainability Reporting and Business Ethics Level M Module Handbook

Introduction

Welcome to the ACC9027M, a 15-point “Sustainability Reporting and Business Ethics” module.

Sustainability practices are wide-ranging and include various managerial decisions, monitoring environmental damage, and external financial reporting. In light of climate change and recent environmental disasters, sustainability practices are a growing concern to investors, creditors and regulators, all of whom demand greater transparency and accountability. The first part of the module provides an in-depth overview of current sustainability issues, reporting standards, and best practices in sustainability and integrated reporting from both managerial and financial perspectives and develops an
understanding of the essential role that sustainability practices and transparency play in corporate governance worldwide.
The second part of the module, which is designed with the support of the Institute of Business Ethics, focuses on business ethical issues and ethical decision-making. The module aims to develop students, as future business leaders, managers or governance professionals, who understand and appreciate the importance of going beyond numbers and supporting good ethical business practices to help companies to sustain long-term
success. The module examines the responsibilities of organisations to different stakeholder groups and develops an understanding of fundamental ethical principles and ethical dilemmas in organisations across different job roles. The module also aims to explore the role of information technology (IT) in sustainability governance, a range of ethical questions arising from using IT in business, and how IT can support organisations’ sustainability strategies.

Learning Outcomes

On completion of the module, you should be able to:

LO1 Articulate an understanding of key terms, components, and criteria of sustainability and corporate social responsibility reporting.

LO2 Appraise the need for the benefits or challenges of sustainability reporting practices in respect of organisations or society.

LO3 Recognise and critically discuss the roles and responsibilities of corporate managers or directors in sustainability.

LO4 Critically examine business ethical issues and ethical decision-making in the governance of companies.

LO5 Advise and critique on issues of ethical conduct, applying ethical principles to a
business setting.