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CPA Program—professional level

Ethics and Governance
Workshop 3—Corporate social responsibility
(Module 5)

Presentation Slides
2-slide view

Semester 1 2012
Author: Craig Deegan

Published by Deakin University on behalf of CPA Australia Ltd, ABN 64 008 392 452 © CPA Australia Ltd 2012
The contents and any information contained in this document (Information) are for general information only. They are not intended as professional advice. For any professional advice, please consult a suitable qualified professional. CPA Australia Ltd, Deakin University and the author(s) of the Information (Entities) make no representation about the content and suitability of this Information for any purpose. The Entities disclaim all warranties with regard to the contents and in no event will be liable for any loss and/or damage whatsoever resulting from loss of income or profits, whether in an action of contract, negligence or other tortious action, arising in connection with the use and performance of and/or reliance of the Information.

WORKSHOP 3—CORPORATE SOCIAL RESPONSIBILITY PRESENTATION SLIDES

Ethics and Governance
Workshop 3: Corporate social responsibility
(Module 5)
Semester 1 2012

Author: Craig Deegan

Overview
The purpose of this workshop is to provide you with the opportunity to consolidate your understanding and to practise applying your knowledge of this module, Corporate Social Responsibility.
+The specific topic areas to be covered in this workshop include: •

an investigation of the meaning of ‘corporate social responsibility’;



an examination of the evolution of CSR and CSR reporting;



a consideration of alternative perspectives about the responsibilities of organisations and how this in turn impacts views about accountability (i.e. to whom and for what);



an overview of different theoretical perspectives about why organisations voluntarily present CSR information;

2
Workshop 3—Corporate social responsibility—Presentation slides

ETHICS AND GOVERNANCE

WORKSHOP 3—CORPORATE SOCIAL RESPONSIBILITY PRESENTATION SLIDES

Overview—Cont.
• a consideration of different reporting frameworks for presenting

CSR information together with an investigation of the limitations of ‘traditional’ financial reporting practices as they relate to producing CSR information;
• climate change and related reporting requirements; and
• corporate governance mechanisms aimed at improving social

and environmental performance.

3
Workshop 3—Corporate social responsibility—Presentation slides

Objectives
After completing this workshop, participants should be able to: •

describe alternative views about the accountability and social responsibility of business;



explain what corporate social responsibility (CSR) reporting represents;



describe the trends that occurred that led us to sustainability reporting;



describe theoretical perspectives that can be used to explain what motivates organisations to produce CSR information;



identify the limitations of conventional financial accounting in terms of its ability to recognise social and environmental costs and benefits;



describe various frameworks for social-performance and environmentalperformance reporting;

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Workshop 3—Corporate social responsibility—Presentation slides

ETHICS AND GOVERNANCE

WORKSHOP 3—CORPORATE SOCIAL RESPONSIBILITY PRESENTATION SLIDES

Objectives—Cont.
• explain the concept of a ‘social contract’ and understand its

relationship to CSR reporting;
• explain the concept of climate change and describe some of the

initiatives in place to manage and account for climate change; • explain the role of corporate governance mechanisms in

enhancing an organisation’s social and environmental
performance; and
• understand the important role that accountants can and should

play in sustainable development.

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Workshop 3—Corporate social...
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