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Parent Programme
Bachelor of Business (Honours) in International Business
MODULE NFQ
Level 8
MODULE CREDIT UNITS
ECTS: 5
MODULE TITLE
Corporate Governance and Business Ethics
Reference Code: BB8 803
STAGE
Award
Fall Semester 1
12 Weeks Full-Time X 2.5 Hours per week
12 Weeks Part-Time X 1.5 Hours per week

Module Units

Corporate Governance Development

The indicative syllabus of this module is outlined in the units below:

  • Separate legal entity – the company as a legal person.
  • Corporate reporting and codes of practice.
  • Insider v outsider corporate governance systems.
  • Principle based v 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.
  • Non-Executive directors.
  • Structure and board composition.
  • Remuneration practices.
  • Stakeholder accountability.

Business Ethics

  • Corporate Social Responsibility.
  • Ethics in the workplace.
  • Ethical reporting systems.
  • Whistleblowing, Public Interest Disclosure and Data Protection issues.
  • Commercial benefits of ethical conduct.

Minimum Intended Learning Outcomes (MIMLOs)

Upon successful completion of this module, the learner should be able to:
LO 1
Assess the different economic systems which shape corporate governance in the UK, United States of America and the European Union economies.
LO 2
Recommend the optimal internal structures vis a vis the board of directors and executive committees.
LO 3
Evaluate the benefits and drawbacks of a rules based and principle based regulatory systems.
LO 4
Appraise the internal control structures and risk assessment tools needed for the modern corporation.
LO 5
Evaluate the benefits of ethical business and be in a position to outline an ethical business framework for a company.
LO 6
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
LO1, LO2, LO3, LO4, LO5, LO6
CA – A written essay on an applied, contemporary scenario related to Corporate Governance and ethics
100%

Aims & Objectives

The aims of this module are to enable the learner to:

  • Assess the main themes, perspectives and issues in the area of corporate governance
  • Gain competence to describe and appraise corporate governance in Ireland
  • Discuss in an informed way the development of corporate governance structures.
  • Evaluate the nature and importance of business ethics and core values in business decisions and assess the emerging ethical issues in business.
  • Understand the ethical issues that arise when examining both corporate social responsibility and corporate governance.
  • Appraise ethical issues and propose solutions to these issues using practical assessment tools.
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