Ethics and Corporate Social Responsibility

Paper Code: 
GBBA 102A
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

1. Students will be able to develop the understanding of ethical practices in the organization , about the rights and duties and virtue ethics.

2. Encourage students to develop the understanding of social responsibility of a business as well as the concept of sustainability.

3. Acquaint students about various corporate disclosures and the relevance of good governance practices.

Course Outcomes (COs):

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

CO40: Students will be able to develop the understanding of ethical practices in the organization , about the rights and duties and virtue ethics.

CO41: Encourage students to develop the understanding of social responsibility of a business as well as the concept of sustainability.

CO42: Acquaint students about various corporate disclosures and the relevance of good governance practices.

CO43: Demonstrate the roles and responsibilities of Board in enhancing corporate governance and the concept of CEO duality.

CO44: The students will be able to understand the role of auditors in enhancing corporate governance as well as the concept of whistle blowing.

Approach in teaching:

Interactive Hours,  Group discussions, problem solving sessions.

 

Learning activities for the students:

Self learning assignments, Effective questions,  Chart preparation.

Class test, Semester end examinations, Quiz, Assignments, Presentation, Individual and group projects

 

 

12.00
Unit I: 
Business Ethics

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:

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:

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

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.

6.00
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.
6. N. Gopalswamy: Corporate governance a new paradigm A H Wheeler Publishing Co Ltd.
7. Marianne M Jennings: Cases in Business Ethics Indian South-Western College Publishing
8. Kevin Gibson: Ethics and Business, An Introduction, Cambridge Applied Ethics Cambridge University Press
9. Bhanumurthy K V: Ethics and Social Responsibility of Business, Pearson Education India.

Academic Year: 
2020-2021
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