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Corporate Social Responsibility: Company Sustainability Report

Code: 45786
Credits: 5
2026/2027
Degree programme Type Course
Interdisciplinary Studies in Environmental, Economic and Social Sustainability OP 1

Contact lecturer

Name :
Maria Rosa Rovira Val
Email :
mariarosa.rovira@uab.cat

Group languages

You can consult this information at the end of the document.

Prerequisites

No prerequisites

Objectives

This course is situated within the field of Corporate Social Responsibility and addresses one of the most decisive challenges facing contemporary organisations: accountability and the preparation of sustainability reports required under European Union regulations. In a context where companies must communicate their economic, financial, and sustainability information in an integrated manner, the course equips students with the competencies needed to understand and produce this type of reporting, which is essential for stakeholders to assess the results and the economic, environmental, and social impacts of corporate activity.


The course offers a strategic perspective on the role of sustainability reporting in corporate management. On the one hand, it enables the identification of environmental and social risks that may affect a company’s economic performance—information that is crucial for shaping policies and decision‑making in the medium and long term. On the other hand, it examines how organisations disclose the outcomes of their efforts to reduce negative impacts and enhance positive ones, thereby demonstrating transparently their real contribution to sustainability.


In a labour market where companies increasingly seek professionals capable of interpreting, preparing, and evaluating sustainability reports, this course represents a unique opportunity to acquire highly demanded knowledge and position oneself in a rapidly expanding field. It provides training that aligns directly with the current needs of organisations and prepares students to assume responsibilities in sustainability departments, risk management, corporate strategy, or specialised consulting.

Learning outcomes

  • CA33 (Work effectively in an international and multidisciplinary context to address CSR-related sustainability challenges.) Work effectively in an international and multidisciplinary context to address CSR-related sustainability challenges.
  • CA34 (Critically evaluate the ethical and social implications of CSR strategies.) Critically evaluate the ethical and social implications of CSR strategies.
  • CA35 (Propose measures to reduce social inequalities, paying particular attention to gender inequalities in the field of CSR and the sustainability report.) Propose measures to reduce social inequalities, paying particular attention to gender inequalities in the field of CSR and the sustainability report.
  • KA33 (Define the concept and theoretical perspectives of Corporate Social Responsibility (CSR), as well as the changing relationship between companies, society and public administrations.) Define the concept and theoretical perspectives of Corporate Social Responsibility (CSR), as well as the changing relationship between companies, society and public administrations.
  • KA34 (Describe the key international initiatives and regulation related to the different dimensions of CSR (economic, environmental, social, corporate governance).) Describe the key international initiatives and regulation related to the different dimensions of CSR (economic, environmental, social, corporate governance).
  • KA35 (Relate CSR to the strategic direction of organisations and business management.) Relate CSR to the strategic direction of organisations and business management.
  • SA33 (Apply methodologies for CSR management and communication, including the use of European Union standards.) Apply methodologies for CSR management and communication, including the use of European Union standards.
  • SA34 (Apply self-directed learning strategies that allow continuous upskilling in the field of CSR and adaptation to its new social demands.) Apply self-directed learning strategies that allow continuous upskilling in the field of CSR and adaptation to its new social demands.

Contents

1. Foundations and Contemporary Approaches to Corporate Social Responsibility

This topic introduces the main conceptual perspectives of CSR and its evolution within the business sphere. It covers the theoretical frameworks that support the integration of sustainability into corporate management, providing a basis for understanding the dynamics that shape responsible organisational behaviour.


2. Integration of Sustainability into Strategic Management

This section examines the role of sustainability in strategic planning and decision‑making processes. It enables students to understand how CSR contributes to competitiveness, risk management, and long‑term value creation—key elements for professional performance in areas such as corporate strategy and governance.


3. International Reference Frameworks for Corporate Sustainability

This topic addresses the principal international initiatives and standards that guide corporate sustainability practices (UN, OECD, ISO, among others). Knowledge of these frameworks is essential for professional practice in global environments and specialised consulting.


4. Environmental Management Tools Applied to the Corporate Context

This module presents the main instruments and methodologies used to assess, manage, and reduce the environmental impacts associated with business activity. It offers a practical introduction to the environmental management systems that organisations employ to fulfil their sustainability commitments.


5. Corporate Communication and Preparation of Sustainability Reports in Accordance with European Standards

This topic outlines the requirements established by the European Union regarding sustainability reporting, with particular emphasis on the identification and communication of environmental and social risks. It provides the foundation for preparing and analysing the sustainability reports that companies must submit alongside their annual financial statements.

Learning activities and methodology

Title Hours ECTS Learning outcomes
Lectures combined with in class practical exercises. 26 1.04 CA33, CA34, CA35, KA33, KA34, KA35
Academic readings; individual preparation of a short written assignment; group development of a presentation. 77 3.08 CA34, KA35, SA33, SA34
Individual and group tutorial sessions. 16 0.64 CA33, CA34, CA35, KA33, KA34, KA35



Annotation: within the schedule set by the centre or degree programme, 15 minutes of one class will be reserved for students to evaluate their lecturers and their courses or modules through questionnaires.

Assessment

Continuous assessment activities

Title Weight Hours ECTS Learning outcomes
Final exam 50% 2 0.08 CA34, CA35, KA33, KA34
Short written assignments 25% 0 0 CA34, KA33, KA34, KA35
Group presentation 25% 4 0.16 CA33, CA34, CA35, KA33, KA34, KA35, SA33, SA34

Assessment System

  • The final grade will be calculated as the weighted average of the different assessment components.
  • If a student obtains a grade below 5.0 in the final examination, they may resit the final examination on the scheduled reassessment date. Reassessment is not available for the coursework assignments or the group presentation component.
  • This course does not offer a single-assessment option.


Use of Artificial Intelligence (AI): Restricted and Transparent

In this course, the use of Artificial Intelligence (AI) technologies is allowed only for the following purposes:

a) Support tasks, such as bibliographic or information searches, text proofreading, translations, or similar academic assistance.

b) Course‑related follow‑up activities, as indicated by the teaching staff.

Mandatory disclosure

Students must clearly indicate which parts of their work have been generated with AI tools, specify the technologies used, and include a brief critical reflection on how these tools influenced both the process and the final outcome of the activity. Failure to transparently disclose the use of AI will be considered a breach of academic integrity and may result in partial or total penalisation of the assignment grade, or more severe sanctions in serious cases.


Bibliography

Bibliography/ Bibliografia /Bibliografía

  • BENN, SUZANNE and BOLTON DIANNE (2011) Key concepts in corporate social responsibility, SAGE, Los Angeles (Calif.)


  • CRANE, A. et al. (2008) The Oxford Handbook of Corporate Social Responsibility, Oxford University Press Inc., New York


  • CROWTHER, D. and SEIFI, S. (2021) The Palgrave Handbook of Corporate Social Responsibility, Palgrave Macmillan.


  • EUROPEAN COMMISSION Omnibus I Package, COM (2025) 80 final, 2025/0044(COD) Proposal for a Directive of the European Parliament and of the Council amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements


  • EUROPEAN UNION Consolidated text: Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (Text with EEA relevance) Text with EEA relevance


  • EUROPEAN UNION Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (Text with EEA relevance).


  • EUROPEAN UNION Consolidated text: Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (Text with EEA relevance) Text with EEA relevance


  • EUROPEAN UNION Directive (EU) 2024/1760 of the European Parliament and of the Council of 13 June 2024 on corporate sustainability due diligence and amending Directive (EU) 2019/1937 and Regulation (EU) 2023/2859 (Text with EEA relevance)


  • EUROPEAN UNION Directive (EU) 2025/794 of the European Parliament and of the Council of 14 April 2025 amending Directives (EU) 2022/2464 and (EU) 2024/1760 as regards the dates from which Member States are to apply certain corporate sustainability reporting and due diligence requirements (Text with EEA relevance)


  • EUROPEAN UNION Directive (EU) 2026/470 of the European Parliament and of the Council of 24 February 2026 amending Directives 2006/43/EC, 2013/34/EU, (EU) 2022/2464 and (EU) 2024/1760 as regards certain corporate sustainability reporting requirements and certain corporate sustainability due diligence requirements (Text with EEA relevance)


  • MAGNAN, M. and MICHELON, G. (2024) Handbook on Corporate Governance and Corporate Social Responsibility, Edward Elgar Publishing.


  • YIN, R.K. (2018) Case study research and applications: Design and methods. Sixt Edition. SAGE Publications, Inc.


General Webography/Webgrafia de caràcter general/Webgrafía de carácter general










Software

No computer software required

Course groups and languages

The information provided is provisional until November 30. After this date, you will be able to consult the language of each group through this link. To access the information, you will need to enter the course CODE

Type of teaching Group Language Semester Shift
(TEm) Theory (master) 1 English second semester afternoon