Ethics and Corporate Social Responsibility

Paper Code: 
GBBA 102A
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
12.00
Unit I: 
Business Ethics

Concept of ethics, ethical issues and principles in business, Utilitarianism: social cost and benefits, Rights and duties, Justice and fairness, ethics of care, virtue ethics.

12.00
Unit II: 
Corporate Social Responsibility

Concept and Evolution of corporate social responsibility, common indicators for measuring business social performance, reporting social responsibility measures in annual report. Freidman’s Traditional vs. Carroll’s Modern View of CSR, Stakeholder’s and Concept of Sustainability

12.00
Unit III: 
Corporate Governance

Concept, Features of good governance, Role played by regulators to improve corporate governance ( SEBI clause 49), Accounting standards, Corporate disclosure, Insider trading.

12.00
Unit IV: 
The Board

Composition of Board ( independent, nominee, executive and non executive director ,woman director, shadow director and resident director ) roles and responsibilities of board in enhancing corporate governance, CEO Duality.

12.00
Unit V: 
Role of auditors in enhancing corporate governance

Role of auditors in enhancing corporate governance: Duties and responsibilities of internal and external auditors in enhancing corporate governance .
Whistle blowing: Kinds of whistle blowing, need and relevance for whistle blowing.

Essential Readings: 

Manuel G Velasquez : Business ethics- concepts and cases Pearson.
2. LuthansHodgetts and Thompson: Social issues in business, Macmillan USA
3. A.C. Fernando: Business Ethics Pearson Education.
4. A.C. Fernando: Corporate Governance Pearson Education.
5. Adrian Davies: Strategic approach to corporate governance Gower Pub Co.

References: 

1. N. Gopalswamy: Corporate governance a new paradigm A H Wheeler Publishing Co Ltd.
2. Marianne M Jennings: Cases in Business Ethics Indian South-Western College Publishing
3. Kevin Gibson: Ethics and Business, An Introduction, Cambridge Applied Ethics Cambridge University Press
4. Bhanumurthy K V: Ethics and Social Responsibility of Business, Pearson Education India.

Academic Year: