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8/13/2019 HR 301Corporate Social Responsibility
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HR 301 CORPORATE SOCIAL RESPONSIBILITY
The course hopes to encourage students to appreciate the nuances of public economics in relation to
managerial economics, and mass communication in relation to business communication; and with that
context, students could work to understand different stakeholder perspectives on corporate social
responsibility. Towards the end of this course, students should be able to explain the firm behaviour,
discern the definitional issues that surround CSR, constructively critique the measurement methods of
various CSR initiatives, present the challenges in responsibility reporting, and be aware of the roles of
regulators and non-profit organizations. This course shall facilitate discussions to sensitize students to
the intricacies in defining policies organization-wide and state-wide.
Unit 1: Transaction cost perspective and ethics behind profit motive
Theories of the FirmClassical, Managerial, Transaction Costs, Contract, Evolutionary, and
Cooperative Games; Externalization; Tragedy of Commons
Unit 2: Business case for CSREvolution of the idea called CSRFrom Philanthropy to Social Enterprise and somewhere in
between; Analysis of the definitions of CSR; Arguments surrounding the business case for
involving in CSR; Trends in delivering CSR
Unit 3: CSR Focal Points; Communicating CSR
CSR Investments within the business, in the market, and in the community and for
environment; CSR Communication decision and the paradox; Managing expectations at the
boundaries and within the organization
Unit 4: Measuring CSR
Managing for metrics/outcomesBasics of non-financial reporting; Different approaches to measuring CSR; Triple Bottom
Line; Benchmarking CSR Outcomes; Relation between Corporate Social Performance and
Corporate Financial Performance; Social Performance Index
Unit 5: CSR Reporting
UN Guiding Principles; ISO 26000; OECD Guidelines; GRI Standard; SAI Standard; BRR,
Clause 55 of the Listing Agreement; New Companies Act 2013, Clause 135; National
Voluntary Guidelines by IICA, MCA; Trends in CSR Reporting
Unit 6: CSR in India: Different Stakeholders and what they doRegulators and AdvisorsMinistry of Company Affairs, Indian Institute of Corporate
Affairs, Securities Exchange Board of India, CSR Consultants; Non-profit firms and their role
in delivering CSR; Political Economy of CSR in India
Prescribed Reading: Material for this course is compiled from various sources by the instructor, and
shall be shared with the students on their group email as pre-reads prior to every session.
References:
1. Andrew Crane, Dirk Matten, and Laura Spence. (2013). Corporate Social Responsibility:Readings and cases in a global context.Routledge.
2. Peter Fleming and Mark Jones. (2013). The End of Corporate Social Responsibility: Crisisand Critique.Sage Publishers.