(一)目的与要求 Through this chapter,students are required to be able to: 1.Discuss the nature of the principal-agent relationship in the context of governance: 2.Analyse the issues connected with the separation of ownership and control over organisation activity: 3.Discuss and critically assess the concept of stakeholder power and interest using the Mendelow model and apply this to strategy and governance: 4.Evaluate the stakeholders roles,claims and interests in an organisation and how they may conflict: 5.Explain social responsibility and viewing the organisation as'corporate citizen in the context of governance: 6.Discuss the factors that determine organisational policies on reporting to stakeholders,including stakeholder power and interests: 7.Assess the role and value of integrated reporting and evaluate the issues concerning accounting for sustainability 8.Advise on the guiding principles.the typical content elements and the six capitals of an integrated report,and discuss the usefulness of this information to stakeholders: 9.Describe and assess the social and environmental impacts that economic activity can have(in terms of social and environmental 'footprints'and environmental reporting: 10.Describe the main features of internal management systems for underpinning environmental and sustainability accounting including EMAS and ISO14000: 11.Examine how the audit of integrated reports can provide adequate assurance of the relevance and reliability of organisation reports to stakeholders. (二)教学内容 1.主要内容 Agency theory:Stakeholders;Power and interest;CSR;Corporate Citizenship: Ethical stances;CSR viewpoints CSR 2.0:Sustainability,Environmental and social issues;Integrated reporting:Social and environmental audits.（一）目的与要求 Through this chapter, students are required to be able to： 1.Discuss the nature of the principal-agent relationship in the context of governance； 2.Analyse the issues connected with the separation of ownership and control over organisation activity； 3.Discuss and critically assess the concept of stakeholder power and interest using the Mendelow model and apply this to strategy and governance； 4.Evaluate the stakeholders' roles, claims and interests in an organisation and how they may conflict； 5.Explain social responsibility and viewing the organisation as 'corporate citizen' in the context of governance； 6.Discuss the factors that determine organisational policies on reporting to stakeholders, including stakeholder power and interests； 7.Assess the role and value of integrated reporting and evaluate the issues concerning accounting for sustainability； 8.Advise on the guiding principles, the typical content elements and the six capitals of an integrated report, and discuss the usefulness of this information to stakeholders； 9.Describe and assess the social and environmental impacts that economic activity can have (in terms of social and environmental 'footprints' and environmental reporting； 10.Describe the main features of internal management systems for underpinning environmental and sustainability accounting including EMAS and ISO 14000； 11.Examine how the audit of integrated reports can provide adequate assurance of the relevance and reliability of organisation reports to stakeholders. （二）教学内容 1.主要内容 Agency theory; Stakeholders; Power and interest ; CSR; Corporate Citizenship; Ethical stances; CSR viewpoints ;CSR 2.0; Sustainability; Environmental and social issues; Integrated reporting; Social and environmental audits