MN4227 Corporate Social Responsibility, Accountability and Reporting

联系我们： 手动添加方式: 微信>添加朋友>企业微信联系人>13262280223  或者 QQ: 1483266981

University of St Andrews Business School
MN4227 Corporate Social Responsibility, Accountability and Reporting
Module Information 2025-26
Module Coordinator:
Professor John Ferguson
Email: [email protected]
Office Hours: Friday 11-12
MODULE AIM
The module provides an introduction to, and analysis of, corporate social responsibility (CSR);
the meaning, tensions and conflicts that social responsibility entails; and the role that
accountability can play in the discharge of responsibility. The module will examine a range of
theories related to CSR practice and explore contemporary practice in the field. The module
will examine the practical and political constraints on the development of CSR and explore
different ways in which the discharge of accountability might be achieved.
This class is not about learning from a textbook – rather, it is about critically exploring, and
engaging with, the ideas central to CSR, reporting and accountability. The module is designed
around your evaluation of the theoretical and practical implications of your studies; such
evaluation may well be an outright rejection of some or all of the issues associated with CSR
and accountability. Discussions within each class will encourage you to develop analytical and
evaluation skills linking academic research with CSR in practice.
MODULE LEARNING OUTCOMES
By the end of the module, you should be able to:
 Critically analyse key arguments related to the meaning of, need for, and
desirability of, CSR.
 Identify and compare key arguments about the purpose of a corporation and the
interests that it should serve.
 Describe and evaluate approaches to social and environmental reporting practice,
theory and regulation.
 Demonstrate an awareness and understanding of current developments related to
corporate social and environmental reporting and practice.
2
MODE OF TEACHING & LEARNING
The module uses a variety of teaching & learning methods, including lecturers, in-person
interactive discussions on readings, individual essays and reports. Further details of the
material for each week are provided below; and the relevant resources for each week will be
found on Moodle and the module reading list.
The module will be taught in two weekly time slots – an all-class lecture on Fridays (9am-
11am, weeks 1-11); smaller group tutorials on Friday (weeks 2, 4, 5, 8, 9 and 10 – times to be
confirmed).
ASSESSMENTS
Modes of Assessment Weighting % Due
Individual Essay   50%  Thurs 30th October, midday
Individual Report  50%  Thurs 11th December, midday
Assessment 1: Individual Essay
Word Length: 3000 words
Deadline: Week 7 – Thursday 30th October (Midday)
(a)
What is a corporation and should corporations have social responsibilities
(b)
if you argue that corporations should have social responsibilities, how might corporations
be organized/structured in order to fulfil such responsibilities
if you argue that corporations should not have social responsibilities, where else might such
responsibilities lie
In developing your essay, you could discuss, among other things:
(i) Different conceptions of the corporation, including the assumed purpose, goals and
responsibilities associated with these different conceptions.
(ii) Different approaches to corporate governance, including the notions of accountability
and responsibility associated with these approaches.
(iii) Different ways of structuring a corporation and the different rights of participation and
voice associated with these different structures.
NOTE: The essay question is deliberately constructed such that it can be answered in a myriad
of ways. I do not have set answers in mind – and I look forward to reading your responses to
these invitations to explore the issues and to reach an evidenced and logical conclusion on the
3
basis of that exploration. The marking criteria and word limit are the means by which your
exploration will be judged, and so different conclusions may well be awarded similar grades,
whilst similar conclusions may be awarded different grades. The distinction will be in the
argumentation and the use of literature, and the evidence and illustrations in the building of
the essay.
The prompts ‘In developing your essay, you could discuss, among other things’ are illustrative
possibilities: they are neither definitive nor do they constitute an essay outline. Often, essay
questions bring queries from students about how to approach them, and these prompts are
offered in advance of such student queries. I anticipate that students may or may not use
them, and that using the prompts will take different students to different places, depending
on each students’ knowledge, interests, understanding and interpretation of the literature.
Depth in analysis and in evidence of understanding usually gain higher grades. Better work
will usually focus in depth on a more restricted set of issues/aspects and frame the essay in
these terms. Less highly graded work often attempts to cover greater breadth of material at
the expense of depth.
The essay will be marked using Marking-Sheet 1 (which can be found on Moodle). You will
be awarded marks for demonstrating:
 An understanding of relevant theoretical perspectives and debates within the
academic literature
 An ability to structure a clear, well-reasoned argument in response to your chosen
question
 Where applicable, originality illustrated through the application of theoretical
ideas to contemporary examples of CSR in practice.
——————————————————————————————————–

Assessment 2: Individual Report
A critical analysis of contemporary CSR for a non-academic audience.
Word Length: 3000 words
Deadline: Week 13 – Thursday 11th December (Midday)
Students will write a report which critically analyses contemporary CSR practices within a
chosen case by drawing from their learning in MN4227. The report should be written for a
non-academic audience but should be informed by a reading of academic literature and
findings from original research.
In your report you should:
 Identify a relevant case through which to explore contemporary CSR. Relevant
framings could be:
o Problem-based (for example, working conditions in the supply chain; modern
slavery; human rights; waste; climate change; corporate reporting, etc)
o Sector-focused (i.e. fashion; oil & gas; banking; food & drink)
o Company focused
4
o Or, a combination of the above
 Framings should be focused to allow for in-depth discussion of the case within
the word limit.
 Clearly identify the audience for the report (for example, the report could be
aimed at either business, government, civil society, etc).
 Clearly identify the perspective you are writing the report from (for example,
civil society, regulator, policy maker, company manager or department, etc).
 Clearly identify the sources you will be using to inform your report.
 Draw upon academic literature to explain the concepts and theories which
underpin your critical investigation of contemporary CSR in practice. The report
doesn’t require the same engagement with the academic literature as the
individual essay – but you should draw on at least 3 academic articles to inform
your investigation.
 Present a critical assessment of current CSR practices in light of findings from
empirical data (you could use company/industry reports, websites, social media,
discussion papers to inform your analysis)
 Offer suggestions for the future development of CSR practice in your chosen case
NOTE:
As with the first assignment, there is no set answer in mind – and I look forward to reading
student reports addressing issues and framings they have chosen. The marking criteria are
used to grade the extent to which issues, audience, theoretical framing and empirical context
are identified and addressed. Grading distinctions will be based on depth and consistency of
analysis, nuance of critique, evidence base for claims, judgements and recommendations and
the extent to which the intended readership is evident in the tone, presentation and content
of the report. I anticipate that better work will focus in depth on a clearly identified set of
choices, maintain focus on the intended readership throughout and provide a clear evidence
base for the suggestions offered for the development of CSR practice in the selected case
context. Make sure that you clearly evidence or source claims and judgements rather than
assert them and, where possible, draw on a range of sources rather than relying on a narrow,
or single, selection. Take care too not to appear to accept a corporation’s own claims at face
value, and where appropriate, try to show awareness of the distinction between an
organisation’s actions and its reports of its actions or policies
The Individual Report will be marked using Marking-Sheet 2 (which can be found on
Moodle). You will be awarded marks for:
 providing a well-focused summary of the key CSR issues and context in a defined
case
 appropriate use of academic concepts and evidence relevant to the report
 presenting a critical, in-depth and balanced assessment of CSR in practice
 report structure and content suitable for a non-academic audience
 insightful, well-reasoned and appropriate suggestions for the development of CSR
in your chosen case.
5
General Information for written assessments
1. All assessments should include academic literature referenced using the Harvard
reference style (see Honours Handbook for more information on Harvard reference style)
2. Reference lists should be included in all assignments. They are not included in the word
limit.
3. A ten per cent margin under/over the specific word count is allowed on each assignment.
4. You should give your Individual Assignments (Essay/Report) a title.
5. All pages should be numbered
6. Extension requests must comply with the regulations outlined in the Honours handbook.
7. Some feedback that has been provided to past students which is perhaps worth paying
attention to:
 Better work often sets the scene and articulates the view that the essay/report
will take in an introductory paragraph. This is a good way or orienting the reader
and clarifying your key message.
 Try reading aloud to ensure that your sentences convey your intended meaning.
Pay attention to grammar and punctuation – it helps to convey an impression
that the writer is accomplished in what they are writing about, and has taken
care to present it as well as possible.
 For web references, provide the date accessed in the list of references
 For references at the end of a sentence, take care to put the full stop after the
reference, so that it is clearly included in the sentence to which it refers.
Non-completion of any of the above assessment elements without valid reason will result in
the student being regarded as not having completed the class requirements and a fail mark
will be recorded. Any problems or queries at all with assessments should be discussed as soon
as they arise with the lecturer.
6
CLASS PROGRAMME
Week Seminar reading Assessment Submission
1. CSR, Accountability &
Reporting: An Overview
No seminar
2. Theories of the Corporation Tutorial 1: Classical perspectives on CSR.
Freidman (1970)
Mintzberg (1983)
3. Corporate Governance and
CSR
No seminar
4. Stakeholder Theory Tutorial 2: Corporate Governance
Stout (2002)
Ripken (2019, Chapter 2)
5. CSR and the Supply Chain Tutorial 3: Stakeholder Theory
Palmer et al. (2010)
Harrison et al.(2010)
6. Independent Learning Week
– No Class
No seminar
7. Business and Human Rights No seminar Individual essay
8. Corporate Reporting Tutorial 4: Human Rights
Wettstein (2022, Chapter 8)
9. CSR in a Global Context Tutorial 5: Corporate Reporting
Vigneau et al (2015)
Maroun (2019)
10. Criticism and Future of CSR Tutorial 6: CSR in a Global Context
Phillips & Schrempf-Stirling (2022)
Scherer, Palazzo & Baumann (2006)
11. Report Workshop No seminar
12. No Class No seminar
13. No Class No seminar Individual report
7
Reading List
Tutorial 1: Classical perspectives on CSR.
Freidman, M. (1970), “The Social Responsibility of Business is to Increase its Profits”, Milton
Friedman The New York Times
Mintzberg, H. (1983), “The Case for Corporate Social Responsibility”, The Journal of Business
Strategy, 4(2): 3–15.
Tutorial 2: Theories of the Corporation
Stout, L. (2002), “Bad and Not-So-Bad Arguments For Shareholder Primacy”, Southern California
Law Review, Vol. 75, p. 1189, 2002. Available at SSRN: http://ssrn.com/abstract=331464
Ripken, S. (2019). Legal Theories of the Corporate Person. Cambridge University Press (Chapter 1)
Tutorial 3: Stakeholder Theory
Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle, S. (2010).
Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403-445.
Harrison, J. S., Phillips, R. A., & Freeman, R. E. (2020). On the 2019 business roundtable “statement
on the purpose of a corporation”. Journal of Management, 46(7), 1223-1237.
Tutorial 4: Human Rights
Wettstein, F. (2022). Business and human rights: Ethical, legal, and managerial perspectives.
Cambridge University Press.
Tutorial 5: Corporate Reporting
Vigneau L, Humphreys M, Moon J. How Do Firms Comply with International Sustainability
Standards  Processes and Consequences of Adopting the Global Reporting Initiative. Journal of
Business Ethics 2015, 131(2), 469-486
Maroun, W. (2019), “Exploring the rationale for integrated report assurance”, Accounting, Auditing
& Accountability Journal, Vol. 32 No. 6, pp. 1826-1854
Tutorial 6: CSR in a Global Context
Phillips, R., & Schrempf-Stirling, J. (2022). Young’s social connection model and corporate
responsibility. Philosophy of Management, 21(3), 315-336.
Scherer et al. (2006), “Global Rules and Private Actors: Toward a New Role of the Transnational
Corporation in Global Governance”, Business Ethics Quarterly, 16(4), 505–532.
8

MN4227 Corporate Social Responsibility, Accountability and Reporting最先出现在KJESSAY历史案例。