Business Ethics & CSR (Theory)

Paper Code: 
24CBTM503
Credits: 
04
Contact Hours: 
60.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to develop an understanding of social responsibilities and ethical practices of corporates.

 

Course Outcomes: 

Course

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

Course Code

Course Title

24CBTM503

Business Ethics & CSR

(Theory)

 

CO193: Examine the best practices of Business Ethics.

 CO194: Analyze and evaluate the Corporate Social Responsibility practices.

 CO195: Examine the corporate governance ethics & practices.

 CO196: Analyze the composition of Board of director and their responsibilities to maintain the ethics.

 CO197: Examine the role of auditor in enhancing corporate governance.

CO198: Contribute effectively in course-specific interaction

Approach in teaching:

Interactive sessions,  Group discussions, problem solving sessions.

Learning activities for the students:

Self learning assignments, Effective questions,  Chart preparation.

Continuous Assessment Test, Semester end examinations, Quiz, Assignments, Presentation, Individual and group projects

 

12.00
Unit I: 

Business Ethics:

Concept of ethics, ethical issues and principles in business, Utilitarianism: social cost and benefits, Rights and duties, Justice and fairness, ethics of care, virtue ethics.

12.00
Unit II: 

Corporate Social Responsibility:

Concept and Evolution of corporate social responsibility, common indicators for measuring business social performance, reporting social responsibility measures in annual report. Freidman’s Traditional vs. Carroll’s Modern View of CSR, Stakeholder’s  and Concept of Sustainability

12.00
Unit III: 

Corporate Governance:

Concept, Features of good governance, Role played by regulators to improve corporate governance (SEBI clause 49), Accounting standards, Corporate disclosure, Insider trading.

12.00
Unit IV: 

The Board:

Composition of Board ( independent, nominee, executive and non executive director ,woman director, shadow director and resident director ) roles and responsibilities of board in enhancing corporate governance, CEO Duality.

 

12.00
Unit V: 

Role of auditors in enhancing corporate governance:

Duties and responsibilities of internal and external auditors in enhancing corporate governance. Whistle blowing: Kinds of whistle blowing, need and relevance for whistle blowing. 

Essential Readings: 
  1. A.C. Fernando: Business Ethics Pearson Education.
  2. A.C. Fernando: Corporate Governance Pearson Education.
  3. Adrian Davies: Strategic approach to corporate governance Gower Pub Co.
  4. LuthansHodgetts and Thompson: Social issues in business, Macmillan USA
  5. Manuel G Velasquez: Business ethics- concepts and cases Pearson.

 

References: 

Suggested Readings:

  1. Bhanumurthy K V: Ethics and Social Responsibility of Business, Pearson Education India.
  2. Kevin Gibson: Ethics and Business, An Introduction, Cambridge Applied Ethics Cambridge
  3. Marianne M Jennings: Cases in Business Ethics Indian South-Western College Publishing
  4. N. Gopalswamy: Corporate governance a new paradigm A H Wheeler Publishing Co Ltd.
  5. University Press

 

E-Resources:

  1. Social Responsibility of Business | Corporate Social Responsibility | Business Ethics - YouTube
  2. MP105.pdf (vmou.ac.in)
  3. BECG -5-UNITS-PDF.pdf (bimkadapa.in)

 

 

Academic Year: 
2024-2025
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