Ethics and Corporate Social Responsibility (Theory)

Paper Code: 
24GBBA102A
Credits: 
4
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

The course aims to acquaint the students with an understanding of social responsibilities and ethical practices of corporates.

Course Outcomes: 

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course

Title

 

24GBBA 102A

 

 

Ethics and

Corporate

Social

Responsibility

(Theory)

CO37B: Explain the best practices of business ethics.

CO38B: Design and ensure various corporate social responsibility practices.

CO39B: Explain good governance practices and examine various corporate disclosures.

CO40B: Determine the composition of Board.

CO41B: Examine the effectiveness of whistle blowing mechanism and the role of auditors in corporate governance.

CO42B: Contribute effectively in course-specific interaction.

 

Approach in

teaching:

Interactive sessions, Case Study Discussions, Tutorials, Reading assignments

 

Learning activities

for the students:

Self learning assignments, Classroom

presentations, Project tasks 

Continuous Assessment Test, Semester End Examinations, Quiz, Assignments, Presentation, Individual and group projects

 

12.00
Unit I: 
Business Ethics

Concept of ethics, features of business ethics, reasons for ethical problems 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, 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, Concept of Sustainability.

12.00
Unit III: 
Corporate Governance

Concept, Features of good governance, Accounting standards and corporate governance, 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

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

Essential Readings: 

1. 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: 

Suggested Readings:

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

4. University Press

5. Bhanumurthy K V: Ethics and Social Responsibility of Business, Pearson Education India.

 

E-Resources:

1. Social Responsibility of Business | Corporate Social Responsibility | Business Ethics - YouTube

2. MP105.pdf (vmou.ac.in)

3.BECG -5-UNITS-PDF.pdf (bimkadapa.in)

Academic Year: 
2024-2025
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