This module is an introduction to the area of Corporate Responsibility for postgraduate students.

The module covers recent thinking on Corporate Responsibility (CR): the history and origins, the forces driving it to prominence, the business and moral cases for CR. It sets out a comprehensive taxonomy of the responsibilities that might be imputed to a company and explores each using a case-driven methodology, at a micro, meso and macro level. There is a particular emphasis on the role of taxation in CR, both as incentive and penalty, and also as a compliance/planning issue. The distinction between hard and soft law in this area and the role of self-regulation are covered in the context of global issues such as corruption, taxation, globalisation, cultural differences. Emerging standards are evaluated and global and local bodies dealing with accreditations are critiqued. The means of compliance and the business value of accreditation are described. Stakeholder partnering and reporting are dealt with in great detail. Future trends and their potential impact on business are discussed.

Upon completion of this module students will be able to: Critique the CR strategies of a wide range of firms; Outline the main barriers to successful CR implementation in a wide range of scenarios; Devise a CR strategy for a sample firm in a given set of circumstances; Communicate CR activity successfully to a range of stakeholders; Evaluate the business case for a given CR initiative; Analyse the relationships between taxation and CR.

Upon completion of this module students will be able to: Understand the relationship between a business and the society in which it operates; Form well-informed views on the role of stakeholders and shareholders in the formation of business decisions; Understand the purposes of a business, and the relationship between conflicting purposes.

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