EPOKA UNIVERSITY
FACULTY OF ECONOMICS AND ADMINISTRATIVE SCIENCES
DEPARTMENT OF BUSINESS ADMINISTRATION
COURSE SYLLABUS
2025-2026 ACADEMIC YEAR
COURSE INFORMATIONCourse Title: ETHICS, CORPORATE SOCIAL RESPONSIBILITY, AND SUSTAINABILITY |
| Code | Course Type | Regular Semester | Theory | Practice | Lab | Credits | ECTS |
|---|---|---|---|---|---|---|---|
| BIDS 513 | C | 2 | 3 | 0 | 2 | 3 | 5 |
| Academic staff member responsible for the design of the course syllabus (name, surname, academic title/scientific degree, email address and signature) | Prof.Dr. Osman Nuri Aras oaras@epoka.edu.al |
| Main Course Lecturer (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | Prof.Dr. Osman Nuri Aras oaras@epoka.edu.al , Tuesday 16:30 - 17:30, Wednesday 13:30 - 14:40 |
| Second Course Lecturer(s) (name, surname, academic title/scientific degree, email address and signature) and Office Hours: | NA |
| Language: | English |
| Compulsory/Elective: | Elective |
| Study program: (the study for which this course is offered) | Double Degree in Master of Science in Business Administration |
| Classroom and Meeting Time: | E-212 |
| Teaching Assistant(s) and Office Hours: | NA |
| Code of Ethics: |
Code of Ethics of EPOKA University Regulation of EPOKA University "On Student Discipline" |
| Attendance Requirement: | 60% |
| Course Description: | This course explores the concepts of ethics, corporate social responsibility (CSR), and sustainability in the context of business organizations. Students will examine contemporary challenges and evaluate the impact of ethical decision-making, CSR practices, and sustainable business strategies. The course aims to develop critical thinking skills and foster a deeper understanding of the ethical and social implications of business operations. |
| Course Objectives: | 1) To provide students with a solid conceptual and philosophical foundation in business ethics. 2) To explain how ethical principles translate into organizational governance and managerial practice. 3) To examine the evolution and strategic role of Corporate Social Responsibility. 4) To introduce sustainability as a long-term macro-level framework for responsible business. 5) To clarify the differences and interconnections between CSR, ESG, sustainability, and corporate governance. 6) To analyze how global and EU regulatory frameworks institutionalize responsible business practices. 7) To develop students’ ability to critically evaluate corporate responsibility claims and sustainability reports. 8) To equip students with analytical tools to assess ethical dilemmas and trade-offs in business decisions. |
|
BASIC CONCEPTS OF THE COURSE
|
| 1 | Business Ethics |
| 2 | Moral Responsibility |
| 3 | Stakeholder Theory |
| 4 | Corporate Governance |
| 5 | Corporate Social Responsibility (CSR) |
| 6 | Sustainability |
| 7 | Triple Bottom Line |
| 8 | Environmental, Social, Governance (ESG) |
| 9 | Greenwashing |
| 10 | Corporate Sustainability Reporting Directive (CSRD) |
|
COURSE OUTLINE
|
| Week | Topics |
| 1 | Introduction: Responsible Business in the Modern World |
| 2 | Ethics, Morality, and Law in Business |
| 3 | Ethical Theories and Moral Reasoning |
| 4 | Business Ethics in Practice |
| 5 | Corporate Governance and Ethical Organizations |
| 6 | Globalization, Ethics, and Supply Chains |
| 7 | Introduction to Corporate Social Responsibility (CSR) |
| 8 | CSR Strategies and Stakeholder Management |
| 9 | Sustainability and Sustainable Development |
| 10 | Global Sustainability Frameworks: SDGs |
| 11 | ESG: Measuring Responsible Business |
| 12 | Sustainability Reporting and Transparency (+ Project Presentations) |
| 13 | EU Perspective: CSRD and Regulatory Frameworks (+ Project Presentations) |
| 14 | Integration and Future Challenges (+ Project Presentations) |
| Prerequisite(s): | N/A |
| Textbook(s): | 1) Crane, A., Matten, D., & Glozer, S. (2024). Business ethics (5th ed.). Oxford University Press. 2) Haski-Leventhal, D. (2025). Strategic corporate social responsibility: A holistic approach to responsible and sustainable business (3rd ed.). SAGE Publications. 3) Rasche, A., Morsing, M., Moon, J., & Kourula, A. (Eds.). (2023). Corporate sustainability: Managing responsible business in a globalised world. Cambridge University Press. |
| Additional Literature: | 1) Visser, W., Matten, D., Pohl, M., & Tolhurst, N. (2010). The A to Z of corporate social responsibility. Wiley. 2) Laszlo, C. (2008). Sustainable value: How the world’s leading companies are doing well by doing good. Stanford University Press. |
| Laboratory Work: | N/A |
| Computer Usage: | N/A |
| Others: | No |
|
COURSE LEARNING OUTCOMES
|
| 1 | Distinguish clearly between ethics, morality, and law in business contexts. |
| 2 | Apply major ethical theories (utilitarianism, deontology, virtue ethics) to business dilemmas. |
| 3 | Explain the institutionalization of ethics through governance, codes, and compliance systems. |
| 4 | Analyze stakeholder relationships and evaluate CSR strategies across industries. |
| 5 | Differentiate between CSR, sustainability, and ESG frameworks conceptually and practically. |
| 6 | Interpret sustainability and ESG reports at an introductory analytical level. |
| 7 | Evaluate corporate behavior in light of EU regulatory frameworks such as CSRD. |
| 8 | Identify ethical and sustainability risks in global supply chains. |
| 9 | Critically assess claims of greenwashing or symbolic compliance. |
| 10 | Develop structured arguments regarding the future of responsible and sustainable business models. |
|
COURSE CONTRIBUTION TO... PROGRAM COMPETENCIES
(Blank : no contribution, 1: least contribution ... 5: highest contribution) |
| No | Program Competencies | Cont. |
| Double Degree in Master of Science in Business Administration Program | ||
|
COURSE EVALUATION METHOD
|
| Method | Quantity | Percentage |
| Project |
1
|
50
|
| Final Exam |
1
|
50
|
| Total Percent: | 100% |
|
ECTS (ALLOCATED BASED ON STUDENT WORKLOAD)
|
| Activities | Quantity | Duration(Hours) | Total Workload(Hours) |
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 3 | 48 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 0 | ||
| Assignments | 1 | 9 | 9 |
| Final examination | 2 | 10 | 20 |
| Other | 0 | ||
|
Total Work Load:
|
125 | ||
|
Total Work Load/25(h):
|
5 | ||
|
ECTS Credit of the Course:
|
5 | ||
|
CONCLUDING REMARKS BY THE COURSE LECTURER
|
|
This course is not about idealism versus realism. It is about understanding how responsibility evolves from voluntary ethical reflection into structured governance systems and regulatory obligations. Business today operates under unprecedented transparency, stakeholder scrutiny, and regulatory pressure. Ethics is no longer confined to individual decision-making; it is embedded in corporate structures, investor expectations, global supply chains, and supranational regulation. Throughout this semester, we moved from philosophical foundations to measurable ESG metrics and binding EU directives. This progression reflects the real-world transformation of responsible business: from values to strategy, from strategy to metrics, and from metrics to regulation. The central question remains open: Can business genuinely balance profitability, social responsibility, and environmental sustainability without structural trade-offs? Your role as future managers, analysts, policymakers, or entrepreneurs is not merely to understand these frameworks—but to critically engage with them, question them, and apply them responsibly. Responsible business is not a trend. It is becoming the operating system of modern capitalism. |