Corporate Sustainability Practices in Accounting (G572)

Content

Objective

To inform students about Corporate Sustainability and Accounting

Course 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.

Weekly Contents

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

Assessment System

Contribution to Overall Grade
Activities	Number	Contribution
Contribution of in-term studies to overall grade	1	60
Contribution of final exam to overall grade	1	40
Total	2	100

In-Term Studies
Activities	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
Total	12	60

Relation of Proficiency

No	Program Learning Outcomes	Contribution
No	Program Learning Outcomes	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

ECTS

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
Yıl Sonu	0	0	0
Hazırlık Yıl Sonu	0	0	0
Hazırlık Bütünleme	0	0	0
Total Workload			150
Total Workload / 25			6.00
Credits ECTS			6