Business Ethics And Corporate Governance Lecture Notes Pdf

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Social Responsibility of Business and Corporate Governance. Introduction to Ethics. NOTES services to satisfy the needs of people and to earn profit. Dec 11, 2012  Ethics that applies to business (business ethics) is not a separate theory of ethics; rather, it is an application of ethics to business situations. Although all people have ethical responsibilities, higher ethical standards are imposed upon professionals who serve as social models, such as physicians, attorneys, and businesspeople.


PAPER NO.13 STRATEGY, GOVERNANCE AND ETHICS GENERAL OBJECTIVE

This paper is intended to equip the candidate with knowledge, skills and attitudes that will enable him/her to formulate and implement strategies and demonstrate good governance and ethical practices.

Table of Contents

A candidate who passes this paper should be able to:

  • Analyse the environment and its impact on strategic decision making
  • Formulate and implement a strategic plan
  • Practice the tenets and principles of good governance
  • Comply with ethical principles in an organisation
  • Importance of management
  • Principles of management
  • Management as a science, an art or a profession
  • Functions and roles of management
  • Levels of management and managerial skills
  • Management and administration
  • Overview of management functions
  • Pre-industrial revolution management theories
  • Classical theories, neo-classical theories
  • Contemporary theories


  • Meaning of strategy, management and strategic management
  • Scope of strategic management
  • Levels of strategic management
  • Benefits of strategic management
  • Limitations of strategic management
  • Meaning of Governance and Ethics
  • Importance of Governance and Ethics
  • Principles of good governance
  • Overview of theories in governance and ethics
  • Environmental analysis
  • Organisational vision and mission
  • Organisational goals and objectives
  • Development of corporate strategy and business strategy
  • Strategic options
  • Strategy formulation constraints
  • Competitive advantage


  • Organisational structure
  • Resource allocation
  • Organisational culture
  • Role of leadership on strategy implementation
  • Innovation and knowledge management
  • Constraints to strategy implementation
  • Management of strategic change
  • Purpose and role of strategic monitoring and evaluation
  • Process of strategic monitoring and evaluation
  • Tools of strategic monitoring and evaluation
  • Role of management information systems
  • Performance measurement; balance scorecard and benchmarking
  • Features of good strategic monitoring and evaluation systems
  • Review and feedback
  • Continuous improvement
  • Appointment, composition and size
  • Role and functions
  • Executive, non-executive and independent directors
  • Committees of the Board
  • Board meetings
  • Board work plan
  • Board induction and continuous skills development
  • Board manual and charter
  • Board performance evaluation
  • Board remuneration
  • Term limits for non-executive Board members
  • Succession planning
  • Liability and insurance indemnity
  • Appointment of the Chief Executive Officer
  • Appointment of the Certified Secretary
  • Separation of roles
  • Role of the board in performance management
  • Role of the Board in stakeholders management


  • Financial reporting
  • Integrated reporting
  • Strategies and processes in enterprise risk management
  • Board’s role in enterprise risk management
  • Internal controls
  • Internal auditor
  • Audit Committee
  • External auditor
  • Internal Audit Charter and work plan
  • Role of the Board in the procurement process
  • Sustainability goals and strategy
  • Triple bottom line
  • Social responsibility investments
  • Corporate social responsibility
  • Environmental management
  • Ethical issues in CSR
  • Strategies and policies on CSR
  • Creating and registering foundations to manage CSR
  • The impact of CSR on shareholder value
  • Social audit
  • Corporate reputation and image


  • Ethical norms, morality, values and ethical culture
  • Role of the board in promotion of ethical conduct
  • Professional judgement
  • Code of ethics
  • Standards of conduct and personal integrity
  • Ethical dilemmas
  • Ethics committee
  • Ethics training
  • Conflict of interests and related party transactions
  • Insider trading
  • Policy and guidelines on payments and gifts
  • Corporate disclosure policy and strategy
  • Benefits of disclosures and transparency
  • Disclosure barriers
  • Financial and non-financial disclosures
  • Whistle blowing

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