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Parent Programme
Bachelor of Business (Honours) in International Business
NFQ Level & Reference
Level 8 / Ref: M4.3
Duration
12 Weeks Full-Time X 2.5 Hours per week
12 Weeks Part-Time X 1.5 Hours per week
MODULE TITLE
Corporate Governance and Business Ethics
STAGE
Award
Module Credit Unit
ECTS: 5

Corporate Governance and Business Ethics Module

Introduction to Corporate Governance

Corporate Governance & Ethics focuses on the principles and practices that guide the management and control of organisations, ensuring accountability, transparency, and fairness in their operations. It involves understanding the roles and responsibilities of boards of directors, executives, and stakeholders in fostering ethical decision-making and promoting a culture of integrity. The course emphasises the importance of ethical behaviour in maintaining public trust and achieving long-term sustainability, addressing issues such as corporate social responsibility, regulatory compliance, and ethical dilemmas in business.   This comprehensive approach ensures that learners are well-equipped to handle the intricacies of corporate governance and ethics in a dynamic global market.

Indicative Syllabus Content

Introduction to Corporations and Governance

Personal and Business Ethics

  • Theories of Ethics
  • Ethics and the individual
  • Ethics and Leadership
  • Ethics in the workplace
  • Ethical reporting systems; Internal/External Reporting
  • Whistleblowing, Public Interest Disclosure and Data Protection issues
  • Commercial benefits of ethical conduct

Corporate Governance Development

  • Separate legal entity – the company as a legal person
  • Corporate reporting and codes of practice
  • Insider v outsider corporate governance systems
  • Principle based VS rules-based systems
  • Internal control and risk assessment

Corporate Governance Context

  • Defining corporate governance
  • Effective governance practices
  • Irish corporate governance system
  • Corporate control
  • Role of institutional investors

Corporate Governance Key actors

  • Board of Directors and Role of the Chairperson
  • Non-Executive directors
  • Structure and board composition
  • Remuneration practices
  • Stakeholder accountability
  • Risk Management and Auditing
  • The Role of AI in Corporate Governance

Conclusion – The Role of Ethics on Corporate Governance

  • Corporate Social Responsibility, pillars of CSR, sustainability
  • Corporate Criminal Liability and Accountability, directing mind and will, corporate manslaughter

Minimum Intended Learning Outcomes (MIMLOs)

Upon successful completion of this module, the learner should be able to:
MIMLO 1
Assess the different economic systems and internal structures which shape corporate governance in different economic models and the impact those systems may have on decision making.
MIMLO 2
Appraise the internal control structures and risk assessment tools required and implemented by international business.
MIMLO 3
Critique the role personal ethics plays in business with reference to leadership, corporate governance and social responsibility.
MIMLO 4
Evaluate the benefits and challenges that arise in managing a business from an ethical perspective whilst delivering on the mission as laid out in its corporate strategy.
MIMLO 5
Critique the principles associated with the company as a separate legal entity, whilst identifying the modern legislation which shapes the activities of companies both domestically and internationally.

Assessment

MIMLOs
Assessment
Percentage
1, 2, 3, 4, 5, 6
A variety of Assessments including: An Essay / Report and Presentation / Learning log
Total 100%

Reassessment Opportunity

Where the combined marks of the assessment and examination do not reach the pass mark the learner will be required to repeat the element of assessment that they failed. Reassessment materials will be published on Moodle after the Examination Board Meeting and will be aligned to the MIMLOs and learners will be capped at 40% unless there are personal mitigating circumstances.

Aims & Objectives

The aims of this module are to enable the learner to comprehensively assess the main themes, perspectives, and issues in corporate governance, gaining the competence to describe and appraise corporate governance practices specifically in Ireland. Learners will be equipped to discuss the development of corporate governance structures in an informed manner, evaluating the nature and importance of business ethics and core values in decision-making processes.

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