Sustainable Accounting (non-financial Reporting) & Business Ethics

SCHOOL

FINANCE AND ADMINISTRATION

DEPARTMENT

ACCOUNTING AND FINANCE

LEVEL OF STUDIES

GRADUATE

COURSE CODE

ΕΤ6

SEMESTER

B

COURSE TITLE

Sustainable Accounting (non-financial Reporting) & Business Ethics

INDEPENDENT TEACHING ACTIVITIES
in case the credits are awarded in separate parts of the course e.g. Lectures, Laboratory Exercises, etc. If the credits are awarded uniformly for the whole course, enter the weekly teaching hours and the total credits

WEEKLY
TEACHING HOURS

CREDIT UNITS

Lectures and tutorials

3

6

Add rows if needed. The teaching organization and the teaching methods used are described in detail in (d).

COURSE TYPE

general background,
special background, specialization,

general knowledge, skill development

SPECIALIZATION

PRE-REQUISITE COURSES:

NO

LANGUAGE OF INSTRUCTION and EXAMINATION:

GREEK

THE COURSE IS OFFERED TO ERASMUS STUDENTS

NO

COURSE WEBSITE (URL)

https://eclass.emt.ihu.gr

Learning Outcomes

The learning outcomes of the course describe the specific knowledge, skills and abilities of an appropriate level that the students will acquire after the successful completion of the course.

Consult Appendix A

·   Description of the Level of Learning Outcomes for each study cycle according to the Qualifications Framework of the European Higher Education Area

·   Descriptive Indexes Levels 6, 7 & 8 of the European Qualifications Framework for Lifelong Learning and Annex B

·   Comprehensive Guide to Writing Learning Outcomes

Highlighting the importance of Social Responsibility and business ethics for society, the environment and for the company itself.

The guidelines by which companies disclose non-financial information.

General Skillss

Taking into account the general skills that the graduate must have acquired (as listed in the Diploma Appendix and listed below) which / which of them is the course aimed at?

Search, analysis and synthesis of data and information, also using the necessary technologies

Adapting to new situations

Decision making

Autonomous work

Teamwork

Working in an international environment

Working in an interdisciplinary environment

Generating new research ideas

Project planning and management

Respect for diversity and multiculturalism

Respect for the natural environment

Demonstrating social, professional and ethical responsibility and gender sensitivity

Criticism and self-criticism

Promotion of free, creative and inductive thinking

……

Others…

…….

Making decisions

Autonomous work

Teamwork

v Conceptual Approach to Non-Financial Reporting and Corporate Social Responsibility

v Fields of Application of Corporate Social Responsibility (CSR)

v Guidelines and Standards for Disclosure of Non-Financial Information

v Corporate Social Responsibility Performance Indicators

v International Non-Financial Reporting Standards (Global Reporting Initiative Standards)

v Reports of Non-Financial Information

v Code of Ethics and Ethical Business Conduct

v Business ethics as part of the Corporate Social Responsibility Strategy.

v Work with implementation of the Non-Financial Information Disclosures.

MODE OF DELIVERY
Face to Face, Distance Education etc.

Face to face

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES
Use of T.P.E. in Teaching, in Laboratory Education, in Communication with students

Teaching with slides on a video projector

Asynchronous distance learning (e-class)

TEACHING ORGANIZATION

The way and methods of teaching are described in detail.

Lectures, Seminars, Laboratory Exercise, Field Exercise, Study & literature analysis, Tutorial, Internship (Placement), Clinical Practice, Art Workshop, Interactive teaching, Educational visits, Study preparation (project), Writing work / assignments, Artistic creation, etc.

The student's study hours for each learning activity as well as unguided study hours according to ECTS principles are listed

STUDENT EVALUATION

Description of the evaluation process

Assessment Language, Assessment Methods, Formative or Deductive, Multiple Choice Test, Short Answer Questions, Essay Development Questions, Problem SolvingAssignments, Written Assignment, Presentation / Report, Oral Examination, Public Presentation, Laboratory Work, Clinical Patient Examination, Artistic Interpretation, Other / Other

Explicitly defined evaluation criteria are mentioned and if and where they are accessible by students.

Evaluation

Written exam 70%, Assignment 30%.

Indicative bibliography:

·       Patatoukas, P.K., Batsinilas, E., (2015), Modern Perceptions of Business Management and Control, Stamoulis, Athens.

·       Haski-Leventhal D. (2018), Strategic Corporate Social Responsibility, Konstantinos Manasakis, Georgios Theriou (editor), Tziola Publications, Athens.

·       Hartman, L.P., DesJardins, J., MacDonald, C. (2018), Business Ethics: Decision−Making for Personal Integrity and Social Responsibility, 4^th ed., The MacGraw Hill, New York.

Useful Websites

https://www.globalreporting.org/Pages/default.aspx

http://www.cri.org.gr/

https://www.csrhellas.net/