This course examines, analyses and considers the principles of sustainability applied in business practice. We will undertake comparative assessments of Environment, Social & Corporate Governance (ESG) initiatives at the board and management levels. This includes considering the role of corporate reporting on sustainability through, for example, the Global Reporting Initiative's Sustainability Reporting Guidelines and ISO’s ISO26000 guidance on Corporate Social Responsibility, as well as the matter of external report assurance.
In considering whether and how corporations are responding to the drivers and pressures to become more sustainable and to provide more informative public reports, we will investigate how environmental social science theories contribute insights on corporate environmental sustainability reporting. This includes consideration of ecological modernization, risk society, social-ecological resilience, and stakeholder engagement theories.