Gwybodaeth Modiwlau

Module Identifier
ABM5420
Module Title
Corporate Governance and Sustainability
Academic Year
2024/2025
Co-ordinator
Semester
Semester 2
Reading List
Other Staff

Course Delivery

 

Assessment

Assessment Type Assessment length / details Proportion
Semester Assessment Written essay 3,000 words  40%
Semester Exam 3 Hours   Written exam  60%
Supplementary Assessment Written essay 3,000 words  40%
Supplementary Exam 3 Hours   Written exam  60%

Learning Outcomes

On successful completion of this module students should be able to:

* Explain and assess the role of governance in the effective management and control of organizations and the resources for which they are accountable, and identify and critically evaluate types, theories, systems and models of corporate governance within national and international settings

* Identify and critically analyse contemporary corporate governance codes and critically assess their effectiveness, having established appropriate evaluation criteria

* Critically analyse the relationships between corporate governance, corporate risk, corporate responsibility and ethics

* Evaluate systems of corporate risk management

* Identify and critically discuss the environment and mechanisms of corporate governance

* Critically evaluate the central relationship between corporate governance and the regulation of financial reporting and auditing

Brief description

This module introduces key concepts, theories, research and practices of corporate governance within an increasingly global context. Contemporary corporate governance codes, disclosure requirements, risk management and ethical systems are examined with emphasis on the holistic nature of such systems and processes. The module explores auditing and accounting policy issues, with reference to international convergence in professional standards and regulatory responses to current issues. Particular attention is paid to issues of business ethics and sustainability

Content

  • Types, theories, systems and models of corporate governance, risk management, ethics and corporate responsibility
  • Contemporary corporate governance codes, disclosure requirements, processes, international norms and sources of variance, practices, theory and literature
  • Risk management systems, standards, practices, theory and literature
  • Financial, corporate responsibility and other critical areas of external corporate reporting, with particular reference to issues of trust, sustainability and relevant standards and assurance practices
  • Recent and forthcoming developments in the fields of corporate governance, business ethics, and sustainability

Module Skills

Skills Type Skills details
Application of Number Evaluation of numerical components of problems in lecture examples and seminar questions
Communication Develop and increase confidence in and clarity of oral communication via example class/tutorial participation Develop and increase clarity and focus of written communication via development of answers to seminar questions and assignment production Develop and use appropriate subject-specific vocabulary in oral and written communication
Improving own Learning and Performance Identify and distil the key issues covered by lectures, tutorials and self-study Identify and use a range of learning resources Structure study to accommodate intensive learning
Information Technology Use a variety of electronic web- and library-based resources to review available information and retrieve pertinent information Use of word-processing and spreadsheet skills in assignment
Personal Development and Career planning Preparation for seminar tasks will encourage initiative, independence and self-awareness
Problem solving Scenario-based problems treated in lectures and applied in seminars, assignment and examination
Research skills Identify which information sources are available to: * facilitate module study (understanding, wider reading) * provide information which allow application of module learning in a real world context Critical evaluation of sources and literature• Properly reference/attribute information sources
Subject Specific Skills This module develops students’ understanding and appreciation of corporate governance, risk management, corporate responsibility and ethical frameworks
Team work Develop experience of team work and develop team working skills via small group working on self-study Group work during seminars

Notes

This module is at CQFW Level 7