Corporate Sustainability and Social Responsibility

There is no recommended background knowledge for this course unit.

The teaching methodology is based on the use of methods with interactive, interrogative exposition and discussion and resolution of
practical cases.
The flipped classroom and collaborative learning will also be promoted, where students will have the opportunity to work and present topics,
and share experiences.
The aim is also to stimulate discussions focused on sustainability and social responsibility in companies.
In this way, it is intended that students learn the syllabus and acquire the defined skills.

This curricular unit has the following objectives:
i) define the concepts of corporate sustainability and social responsibility within the scope of corporate governance;
ii) identify accountability mechanisms in Corporate Governance models;
iv) analyze international and national Corporate Governance standards and their relationship with social responsibility;
v) identify sustainability and social responsibility obligations within the scope of non-financial reporting;
vi) present ESG strategies and practices;
Students must acquire the following skills:
a) identify the functions of Corporate Governance and their relationship with corporate sustainability;
b) analyze Corporate Governance models;
c) identify the ESG criteria for corporate sustainability and social responsibility;
d) frame socially responsible practices;
e) analyze non-financial information and sustainability reports.

1.Sustainable development
1.1 Business sustainability – Concept and instruments
1.2 The evolution of the international political agenda and the 2030 Agenda
1.3 Corporate governance, sustainability and government models
2. Corporate Social Responsibility (CSR)
2.1. CSR concept and dimensions
2.2. Key international institutions and landmarks
2.3. CSR Certifications and Standards
2.5 Evolution and application of ESG criteria
3. Non-financial reporting
3.1 Non-financial reporting disclosure obligations
3.2 Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS)
3.3 Guidelines from the Global Reporting Initiative (GRI Standards) and other references
3.4 Sustainability Report preparation process
4. Case Studies

The assessment of the Curricular Unit (CU) can be carried out in two ways: 1) periodic assessment or 2) assessment by examination.

Periodic assessment
If students choose this method, they must meet the following requirements:

I. Attend at least 70% of the scheduled classes;
II. Prepare an individual assignment on a topic assigned by the CU lecturer. Each student must submit and defend their assignment orally at the end of the term. This assignment will account for 50% of the final course grade and will only be validated if it obtains a grade higher than 10 (on a scale of 0 to 20);
III. Participate in a group assignment, consisting of the analysis of scientific articles or sustainability reports, in a classroom context. This work will account for 35% of the final grade for the course unit;
IV. Take a written exam, which will account for 15% of the final grade for the course unit.

Passing occurs when the weighted average of the assessment components reaches at least 9.5 points (scale of 0 to 20). There are no oral exams.

Assessment by exam
Students who do not take the periodic assessment have access to a final exam, with the exam grade being weighted 100% towards the final grade.

NAO