Ethics, Sustainability and Responsibility for Auditors

Introduction

Today's society faces major social and environmental challenges in sustainable development. In business, employees are faced with ethical dilemmas and sustainability challenges that are becoming increasingly complex also due to internationalization and cultural differences. The UN's sustainability goals form the framework for how companies, authorities and individuals must work to achieve sustainable development.

Knowledge of basic ethical and moral perspectives is essential for auditors to be able to analyze situations and possible alternative measures related to ethics and social responsibility. Good corporate governance is based on ethical awareness, implementation and follow-up, and ensures that the company fulfills its goals with respect to various stakeholders, for example, customers, suppliers, managers, shareholders and boards. Development and implementation of ethical guidelines, anti-corruption measures and environmental impact assessments are examples of good management. The same applies to assessment of and reporting on risks linked to, for example, sustainability and transparency in the supply chain.

Corporate social responsibility (CSR) is companies' responsibility for their impact on society, and deals with how companies handle environmental and social conditions internally and externally. Laws, regulations, conventions and principles, as well as norms and "soft laws" have been developed to approach these challenges. There are various tools for managing the challenges and opportunities, nationally and internationally. The auditors must be aware of these tools, and know how to use them, to ensure transparency and reporting in line with the company's responsibilities.

The course gives students knowledge of the current situation in ethics and social responsibility for auditors, and addresses various tools and frameworks to approach these challenges. This in turn forms the basis for knowledge that can be applied practically to fulfill the auditor's responsibilities and as a contribution to sustainable development.

The course will be interactive and based on literature, lectures, cases, presentations and group discussion.

Course content

Course themes include:

Teaching and learning activities

The study is carried out via lectures, guest lectures, dialogue, group work and presentations. Group presentations with recordings are part of the evaluation.

1. Ethics and morality – theory, analysis and practice related to ethics and morality

2. Sustainable development and corporate social responsibility (Corporate Social Responsibility CSR) in practice

3. Development of a sustainability strategy

4. Climate and reporting

5. New EU reporting requirements

6. Transparency in the supply chain

7. Ethics for auditors – Code of Conduct

8. Corruption and anti-corruption

9. Responsible management (SRI and ESG)

10. Corporate Governance – board work and responsibility

11. Management and sustainability in practice - case

12. How to deal with the media – crisis management and training