VSFS:NA_ReM CSR reporting and Media - Informace o předmětu

NA_ReM CSR reporting and Media

Rozsah

2/1/0. 12 hodin KS/semestr. 6 kr. Ukončení: zk.

Garance

PhDr. Petr Kopáček
Sekce společenských věd (FES, KSV) – Katedra společenských věd (FES, KSV) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Dita Egertová

Omezení zápisu do předmětu

Předmět je otevřen studentům libovolného oboru.

Cíle předmětu

In recent years, we assisted at a growing interest in sustainable and socially responsible business, which is supported not only by academia, but also by a number of major international organizations (eg OECD, European Union), some governments, but also companies themselves ( including representatives of small and medium-sized enterprises). The course seeks to inform students not only about the basic principles, areas and approaches to sustainable business, including acquaintance with the process of its effective implementation in business management or to point out the main possible benefits that sustainable business can bring. Special attention will be paid to key areas of this concept (not only in connection with the change in legislation in this area in the EU), which now requires CSR reporting, which is the process of communicating social and environmental impacts caused by economic activity of companies to its stakeholders and society as a whole. CSR reporting). The key techniques and means for reporting on sustainability will be introduced, including the presentation of the most respected reporting standards in this area (eg Global Reporting Initiative) and the state of application of CSR reporting not only in the world but also in the Czech Republic.

Výstupy z učení

Upon successful completion of this course, students will be able to: • define and explain the main principles, areas and tools of sustainable business • explain the importance of sustainable business in a global world and hypercompetitive environment, including links to global social trends, • be able to explain the main changes in business in the historical context to the present, • explain the essence of stakeholder theory and identify key corporate stakeholders, including their expectations and topics for communication with stakeholders, • identify and evaluate the main potential benefits that sustainable business can bring, • gain an overview of the latest modern trends in theory and practice of sustainable business, • to present the development and state of sustainability reporting, including the identification of major trends and factors influencing sustainability reporting, as well as to describe key steps towards effective sustainability reporting, • to formulate and specify develop the main principles, tools and approaches to related concepts dealing with issues of ethical and socially responsible business (CSR, corporate philanthropy, etc.), including their links to sustainable business, • understand the logic and continuity of individual strategic activities in the process of effective implementation of sustainability principles into business practice, including the recognition of synergistic effects of the principles of sustainable business in the strategic management of the company, • practically apply theoretical knowledge in the form of creative application, whether in project preparation or creating a basic creative concept according to a specific assignment; practice, • prepare a professional study with its own critical evaluation of selected phenomena according to the specification of the teacher (clearly high quality professional style, clear text structure, compliance with citation standards, clear evaluation of the student in the final part of the work).

Osnova

• SYLLABUS I: 1. New environment and sustainable business 2. Sustainable development and the concept of corporate social responsibility (CSR) 3. Stakeholder theory and stakeholder management 4. Main areas of sustainable business 5. Arguments for and against the application of corporate social responsibility 6. Process implementation of sustainability principles into business practice 7. Use of integrated communication tools for comprehensive and transparent stakeholder information 8. CSR reporting and factors affect reporting on the sustainability of organizations 9. Modern tools of socially responsible business and sustainability 10. Supporting sustainable business in the world and in the Czech Republic 11 Use of the principles of the concept of social responsibility in the field of professional sport 12. Examples of good practice in the application of social responsibility in companies in the world and in the Czech Republic
  
  SYLLABUS II: 1. Sustainability: definition and concept 2. The ESG pillars 3. ESG reporting and ratings 4. ESG as an innovation opportunity 5. ESG strategies 6. CSR – Corporate Social Responsibility 7. Stakeholder Theory and sustainable entrepreneurship 8. Sustainability as a corporate strategy 9. Sustainable investing 10. Brand identity in the context of sustainability management 11. Responsible entrepreneurs' qualities and ESG and sustainability careers 12. ESG as a competitive edge

Literatura

povinná literatura
• Katarina Moravcikova, Ľubica Stefanikova, Martina Rypakova, CSR Reporting as an Important Tool of CSR Communication, Procedia Economics and Finance, Volume 26, 2015, Pages 332-338, ISSN 2212-5671, https://doi.org/10.1016/S2212-5671(15)00861-8.
• BROCKETT, Ann, REZAEE, Zabihollah. Corporate Sustainability: Integrating Performance and Reporting. Wiley, 2012, ISBN 978-1-118-12236-5

doporučená literatura
• Giovanna Michelon, Silvia Pilonato, Federica Ricceri, CSR reporting practices and the quality of disclosure: An empirical analysis, Critical Perspectives on Accounting, Volume 33, 2015, Pages 59-78, ISSN 1045-2354, https://doi.org/10.1016/j.cpa.2014.10.0
• Fortanier, F., Kolk, A. & Pinkse, J. Harmonization in CSR Reporting. Manag Int Rev 51, 665 (2011). https://doi.org/10.1007/s11575-011-0089-9
• JAFFARI, Katayun I., Stephen A. PIKE a AMERICAN BAR ASSOCIATION, ed., 2022. ESG in the boardroom: a guidebook for directors. Chicago, Illinois: American Bar Association, Business Law Section. ISBN 978-1-63905-051-2

Výukové metody

Teaching takes place in the form of lectures and guided group consultations. Extent of compulsory participation in teaching: Minimum compulsory participation in guided group consultations in combined study 50%. students who do not participate to the mandatory scope of participation may be assigned additional study obligations during the semester (to the extent that will allow to prove study results and acquired competencies necessary for successful completion of the course). Students will have to follow (in addition to the recommended literature on the subject) current trends in sustainability and socially responsible business in the professional press or scientific journals (eg Marketing & Media) as well as a professional web site. These issues (or current topics) will be discussed with them on an ongoing basis and analyzed in more depth.

Metody hodnocení

In addition to the oral examination in the scope of all the main twelve thematic blocks, students will also prepare a critical professional study on assigned topics (concerning the application of the principles of the concept of social responsibility in business practice).

Vyučovací jazyk

Angličtina

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