Lehrende: Prof. Dr. Alexander Bassen; Othar Kordsachia
Veranstaltungsart: Seminar
Anzeige im Stundenplan: Int. CSR Rep.
Semesterwochenstunden: 2
Credits: 6,0
Unterrichtssprache: Englisch
Min. | Max. Teilnehmerzahl: - | 32
Kommentare/ Inhalte: The course focuses on corporate social responsibility (CSR) reporting and its connection to finance and accounting. The course will explore different topics of CSR disclosure. First, CSR reporting standards will be introduced. Second, there will be a discussion about research regarding determinants of disclosure and disclosure quality. Third, consequences of disclosure in regard to financial and environmental performance will be discussed. Finally, participants will have a look at some practice examples of CSR disclosure. The first meeting will focus on an introduction to the seminar and its main topics. General arguments and literature central to the main topics will be provided. Participants will choose a project with one specific topic which they will explore in more detail. Participants will provide a presentation and an essay for their topics. Students will present and discuss the findings of their specific projects. The essays will be handed in at the end of the seminar.