This course provides an overview of corporate environmental sustainability reporting, focusing on today’s interplay between large corporations and governments, intergovernmental institutions, investors and non-governmental organisations (NGOs). In the course we consider environment, social and corporate governance (ESG) and the role of corporate reporting on sustainability through, for example, the Global Reporting Initiative's (GRI) Sustainability Reporting Guidelines and other sustainability and corporate social responsibility standards, as well as the matter of external report assurance. We focus on large Australian and multinational corporations and examine tools used to improve corporate social risk management, materiality, accountability and transparency and tools used to enhance corporate social innovation and shared value. We examine the limits of corporate environmental sustainability reporting and the future of CSR. In the course we survey the literature and examine topical examples drawn from Australian and global experiences.
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