The purpose of this module is to shed light on the social responsibility, compliance, and accountability-control issues that arise in a global business setting. The subject matter is treated as a key for developing critical insight into the world-wide regulatory challenges faced by corporations in implementing environment, social and climate change related reporting obligations, imposed both at the domestic and international level. The module takes the question regarding the practical relevance of three topics – social responsibility, compliance and management control/accountability – in the global context.
Firstly, it traces the theories regarding the types and interpretations of corporate social responsibility (CSR), and it illustrates the numerous ways of making sense of it, according to the diverse assumptions about its nature and characteristics. It explores how a range of global emerging social, environmental and political issues impact corporate governance, risk management and strategy policies related to sustainability. Subsequently, it covers the development of the concept of social responsibility and how this is implemented by organizations, what its impact is, and potential future developments.
Secondly, the module examines the legal and moral compliance issues and challenges related to these issues are faced by organizations operating in global business contexts. The regulations, standards, and guidance directives that address issues such as environmental compliance, competition, anti-bribery, social responsibility, UN sustainable development goals, ethical leadership and climate change transparency will be considered in this part of the module.
Thirdly, the module examines the management control implications. It looks at the definition and interpretation of management control/accountability and at what constitutes the ethic of accountability. In doing so it examines the way social actors (and, to a certain extent, organizations), can situate themselves as members of an ongoing community that affects, and is affected by them. The implications drawing from the interdependence between actors, gatekeepers (such as governments, auditors and regulators), and communities (e.g. the implementation of evaluation criteria, management control mechanisms required to meet relevant regulatory requirements) will be addressed in this part of the module.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competency in:
For information see § 17.
|Name of exam||Responsible Business: Sustainability, Compliance and Control Issues|
|Type of exam|
Written examIndividual examination.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||Ansvarlig virksomhed: Bæredygtighed, overholdelse og control problemer|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Economics and Business Administration|
|Department||AAU Business School|
|Faculty||Faculty of Social Sciences and Humanities|