Corporate Sustainability Practices in Accounting(G572)
| Course Code | Course Name | Semester | Theory | Practice | Lab | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| G572 | Corporate Sustainability Practices in Accounting | 2 | 3 | 0 | 0 | 3 | 6 |
| Prerequisites | |
| Admission Requirements |
| Language of Instruction | Turkish |
| Course Type | Elective |
| Course Level | Masters Degree |
| Course Instructor(s) | Destan Halit AKBULUT dhakbulut@gsu.edu.tr (Email) |
| Assistant | |
| Objective | To inform students about Corporate Sustainability and Accounting |
| Content |
Week 1: Corporate Sustainability Concept and Its Historical Development Week 2: Corporate Social Responsibility and Corporate Sustainability Fundamentals Week 3: The Importance of Financial Reporting in Terms of Corporate Sustainability Week 4: Comparison of Traditional Reporting and Sustainability Practices Week 5: Environmental Accounting and Sustainability Reporting Week 6: Case Solution 1 Week 7: Case Solution 2 Week 8: Midterm Exam Week 9: Global Regulations on Sustainability Reporting Week 10: Sustainability Reporting Practices from the World and Turkey Week 11: Sustainability Reporting and Climate Change Practices Week 12: Sustainability Reporting and Income Inequality Practices Week 13: Case Solution 3 Week 14: Application Examples |
| Course Learning Outcomes |
Learning about the Concept of Corporate Sustainability Understanding the relationship between Corporate Social Responsibility and financial reporting Learning about Traditional Reporting and Sustainability Reporting Understanding Sustainability Reporting and Climate Change Practices Learning Sustainability Reporting and Income Inequality Practices |
| Teaching and Learning Methods | Lecture, case analysis, application examples solutions |
| References |
Related Readings; Adam, C. (2022). Climate change and the private sector: the role of internati onal reporting frameworks in promoting private sustainable investment. Denver Law Review, 99(3), 635-651. Blanco, C., Caro, F., & Corbett, C. J. (2017). An inside perspective on carbon disclosure. Business Horizons, 60(5), 635–646. Bui, B., Houqe, M. N., & Zaman, M. (2020). Climate governance effects on car bon disclosure and performance. British Accounting Review, 52(2), 100880. Cosma, S., Principale, S., & Venturelli, A. (2022). Sustainable governance and climate-change disclosure in European banking?: the role of the corporate social responsibility committee. Corporate Governance, 22(6), 1345 1369. Dincer, B., Keskin, A. Iİ., & Dincer, C. (2023). Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures. Sustainability (Switzerland), 15(7). Dinh, T., Husmann, A., & Melloni, G. (2023). Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, 20(1), 91–119. |
Theory Topics
| Week | Weekly Contents |
|---|---|
| 1 | Corporate Sustainability Concept and Dimensions |
| 2 | Historical Development of the Concept of Corporate Sustainability |
| 3 | Corporate Social Responsibility and Corporate Sustainability Fundamentals |
| 4 | Corporate Social Responsibility and Corporate Sustainability Implementation Principles |
| 5 | The Importance of Financial Reporting in Terms of Corporate Sustainability |
| 6 | Financial Reporting Conceptual Framework in terms of Corporate Sustainability and Social Responsibility |
| 7 | Comparison of Traditional Reporting and Sustainability Practices |
| 8 | Environmental Accounting and Sustainability Reporting |
| 9 | Global Regulations on Sustainability Reporting |
| 10 | Sustainability Reporting Practices from the World and Turkey |
| 11 | Sustainability Reporting and Climate Change Practices |
| 12 | Sustainability Reporting and Income Inequality Practices |
| 13 | Case study |
| 14 | Case study |
Practice Topics
| Week | Weekly Contents |
|---|
Contribution to Overall Grade
| Number | Contribution | |
|---|---|---|
| Contribution of in-term studies to overall grade | 1 | 60 |
| Contribution of final exam to overall grade | 1 | 40 |
| Toplam | 2 | 100 |
In-Term Studies
| Number | Contribution | |
|---|---|---|
| Assignments | 10 | 10 |
| Presentation | 1 | 20 |
| Midterm Examinations (including preparation) | 1 | 30 |
| Project | 0 | 0 |
| Laboratory | 0 | 0 |
| Other Applications | 0 | 0 |
| Quiz | 0 | 0 |
| Term Paper/ Project | 0 | 0 |
| Portfolio Study | 0 | 0 |
| Reports | 0 | 0 |
| Learning Diary | 0 | 0 |
| Thesis/ Project | 0 | 0 |
| Seminar | 0 | 0 |
| Other | 0 | 0 |
| Make-up | 0 | 0 |
| Toplam | 12 | 60 |
| No | Program Learning Outcomes | Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | At the end of the program successful students, Will have a good command of the concepts and theories of different areas of Business Administration such as Production, Marketing, Accounting/Finance, Management and Organizational Behavior and will have an integrative point of view to understand the interaction between these domains. | X | ||||
| 2 | Will be able to grasp the operation of different functions (Accounting /Finance, Marketing, Human Resources, and Management) of organizations and also will be able to create hypotheses for research proposals. | X | ||||
| 3 | Will be able to do research for determining changes, diagnosing problems and developing solutions in business world. | X | ||||
| 4 | Will have a command of qualitative and quantitative research methodology. | X | ||||
| 5 | Will be able to conduct statistical analyses and interpret the results. | X | ||||
| 6 | Will have a command of scientific studies (writing articles, presenting papers) | X | ||||
| 7 | Should have mastery of at least one foreign language at a scientific level to be able to realize cross-cultural studies. | X | ||||
| 8 | Should be able to update his/her professional knowledge and skills continuously to be able to adapt to changes in scientific area. | X | ||||
| 9 | Should be able to do team work in researches and studies and contribute to information flow. | X | ||||
| 10 | Will be able to have a holistic approach to Business Administration and prepare a thesis on a special area of the field. | X | ||||
| 11 | être en mesure d’avoir une perspective globale de la gestion et de fournir une thèse en se spécialisant dans une des sphères de ce domaine. | X | ||||
| Activities | Number | Period | Total Workload |
|---|---|---|---|
| Class Hours | 14 | 3 | 42 |
| Working Hours out of Class | 9 | 5 | 45 |
| Assignments | 5 | 2 | 10 |
| Presentation | 1 | 1 | 1 |
| Midterm Examinations (including preparation) | 1 | 16 | 16 |
| Project | 0 | 0 | 0 |
| Laboratory | 0 | 0 | 0 |
| Other Applications | 0 | 0 | 0 |
| Final Examinations (including preparation) | 1 | 18 | 18 |
| Quiz | 2 | 9 | 18 |
| Term Paper/ Project | 0 | 0 | 0 |
| Portfolio Study | 0 | 0 | 0 |
| Reports | 0 | 0 | 0 |
| Learning Diary | 0 | 0 | 0 |
| Thesis/ Project | 0 | 0 | 0 |
| Seminar | 0 | 0 | 0 |
| Other | 0 | 0 | 0 |
| Make-up | 0 | 0 | 0 |
| Total Workload | 150 | ||
| Total Workload / 25 | 6.00 | ||
| Credits ECTS | 6 | ||