At April 1st and 2nd, I’ll be teaching classes in Rennes. As part of the module: Corporate sustainability reporting. It is really helpful that I can use all the material and preparations of my colleague who went last year.
The students will have to hand in an assignment at the end. Evaluating a company’s annual sustainability report using GRI and ISO standards/integrated reporting. The company will be assigned by the teaching staff.
The second question on the assignment is:
- Make an inventory of the current CSR actions of the company and their results/indicators using ISO 26000/GRI.
The subquestions are:
- Name the core subjects.
- Choose 2 issues per core subject where the company takes actions.
- Describe the actions.
- Describe which indicators the company uses or should use to report on those actions.
- Assess again if you trust the why of the company
Therefor I’ll:
- Explain the origin of ISO26000
- Explain the content
- Principles with an emphasis on ethical behavior.
- Core subjects
- The link with issues and actions
- Indicators and the link with GRI
The origin and use of ISO 26000. (10 min)
The powerpoint presentation covers:
- What is ISO
- The use of ISO/management systems
- What is ISO 26000
- The use of ISO 26000
Principles of social responsibility – How to behave sustainable (20 min)
with an emphasis on the ethical behavior of accountants.
The powerpoint presentation covers:
- Explaining the principles.
- Emphasis on ethical behaviour
- How do you show/proof that you are behaving ethical?
- Case: Ethical dilemma
- Explaining ethical behavior, ethical values (general).
- Code of ethics Professional Accountant (specific), their checklist ethical dilemma.
- Applying the checklist to the ethical dilemma.
Guidance on social responsibility core subjects – What to do. (5 min)
This video explains briefly the core subjects:
- Organisational governance
- Human rights
- Labour practices
- Environment
- Fair operating practices
- Consumer issues
- Community involvement and development
The link with issues/actions and GRI (10 min)
The powerpoint presentation covers:
- Explaining what issues/actions and GRI are.
- Shoving examples of the linkage between core subjects/issues/actions/indicators. There is a separate document for the last linkage.
Time to go to work (60 min)
The students are going to prepare slides of their presentation answering question 2.
Finishing up this part ( 20 min)
3 groups of students present their slides. I’ll provide feedback.
What to take with me:
- Powerpoint