Presentation
The University of Barcelona, in collaboration with the Foundation Research Centre on Economics and Social Affairs (CIES), present the sixth Master's degree in Social Corporate Responsibility. Social Accounting and Auditing (MRS).
Its objective is to provide the theoretic framework and the techniques necessary to help the leaders and directors of organisations make decisions, taking into consideration the expectations of all the stakeholders that participate both directly and indirectly in the organisation. The globalisation of the economy, which requires solid corporate backing for companies in miscellaneous environments; undifferentiated markets due to the excess production capacity and homogeneity of the supply of products and services; the business crises produced by the transgression of certain ethical principles in some corporations; the new business values that are fostering an evolution from the logic of total profitability for the shareholder towards the more balanced business logic with respect to the corporate social responsibility, reflect substantial changes in the environments where companies operate and demand that organisation strategies adapt to these new environments. The approach of this Master's degree with respect to sustainable development and corporate responsibility is a global one; both the company and any other institution must be aware that the consequences of their economic activity affect different stakeholders. Therefore, the programme of this master's degree attends to the companies' responsibility needs both "from inside": corporate governance and business ethics; management of gender and of multiculturality; and "to outside": suppliers, community where the company operates and responsibility towards future generations. Organisations are dynamic structures that evolve. This Master's degree also provides existing techniques related to the preparation of sustainability reports. These techniques must make it easier for the leaders and directors of organisations to discover how their institutions are evolving towards global efficiency based management. It is a Master's degree given by a group of university professors and experts from different specialities; it is a multidisciplinary master's degree and it is a multicultural master's degree.
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