Gwybodaeth Modiwlau

Module Identifier
DBM2320
Module Title
Strategic Governance, Ethics and Business Sustainability
Academic Year
2025/2026
Co-ordinator
Semester
Distance Learning
Exclusive (Any Acad Year)
Reading List
Other Staff

Course Delivery

 

Assessment

Assessment Type Assessment length / details Proportion
Semester Assessment Report  2000 Words  20%
Semester Assessment Report / Case Study  4000 Words  80%
Supplementary Assessment Report / Case Study  4000 Words  80%
Supplementary Assessment Report  2000 Words  20%

Learning Outcomes

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

1. Analyse 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.

2. Critically analyse contemporary corporate governance codes and critically assess their effectiveness, having established appropriate evaluation criteria.

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

4. Evaluate systems of corporate risk management.

5. Critically discuss the environment and mechanisms of corporate governance.

6. 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
Adaptability and resilience The students are required to adapt their strategies and approaches to providing a financial solution to the identified problem or issue and to show strong leadership skills to provide an effective solution to the issues identified.
Co-ordinating with others Students will need to show their ability to work as a team especially in the early stages of the project and in providing a solution to the issues highlighted.
Creative Problem Solving Scenario-based problems treated in lectures and applied in seminars, assignment and examination.
Critical and analytical thinking The module demands the participants to apply analytical skills to reason and understand the challenging nature of the corporate governance. By introducing a variety of theoretical as well as empirical topics, the module enables students to develop creative thinking approaches to financial problem solving. These skills will have to be applied in seminar discussions, preparation of the coursework and timed assessments.
Digital capability Students are expected to use a range of computer based pacakages and deliver the report results using spreadsheets or other electronic analysis tools. Maintain links with supervisors via email and VLE.
Professional 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.
Real world sense Risk analysis undertaken on real world business problems with solution requiring realistic responses.
Reflection Students must show critical reflective skills and adapt and improve solutions and the quality of the reports on an ongoing basis.
Subject Specific Skills Must show executive level leadership and management skills in the execution of the business analysis reports.

Notes

This module is at CQFW Level 7