Program Overview

Program Overview

The Communication Strategies in Financial Disclosure program is a comprehensive course that explores the role of communication in corporate reporting. The program is designed to provide students with a deep understanding of the importance of communication in managing relations with external parties, particularly in the context of corporate financial disclosure.

Description

Communication is a vital aspect of corporate reporting, as it shapes the matrix of appreciation and perception, determining how stakeholders make sense of the world around them and how they perceive the organization. The program focuses on the most recent innovations in corporate disclosure, addressing the new challenges companies face in the 'age of corporate responsibilization.' It also explores the often-overlooked importance of inherent subjectivity in corporate communication.

Outline of the Syllabus

The program syllabus includes the following topics:

1. Forms of Corporate Disclosure and the Evolution of Corporate Reporting
2. Main Stakeholders and Interest Groups: Exploring the key players in the field where corporate (financial and non-financial) disclosure has developed over time
3. Recent Innovations in Corporate Reporting: Focus on the 'enlightened' shareholder - new forms of sustainability reporting
4. Economic and Social Implications of Corporate Reports: Examining the impact of numerical and narrative information on capital markets and society
5. Persuasive and Performative Aspects of Disclosure
6. Communication Strategies in the Corporate Arena: Analysis of various communication strategies - oppositional versus 'bridging' rhetoric
7. Crisis of Legitimacy and Corporate Scandals

Objectives

The program's main objective is to explore why communication within corporate reporting deserves careful scrutiny - not just in what corporate actors say, but in how they say it and the specific legitimation strategies they use. The program will focus on the most recent innovations in corporate reporting that respond to the growing expectation within society that businesses should be accountable for more than just the financial aspects of their activities.

Teaching Mode

The program is taught in presence.

Learning Methods

The program examines relevant theoretical frameworks while incorporating a strong practical element, using real-world examples and illustrations from the corporate world. Students will be expected to demonstrate how the theoretical foundations they have learned during the program can be applied to better understand current corporate reporting practices. In addition to attending classes, students will be required to prepare and deliver presentations on relevant topics and engage in group discussions informed by both academic and professional literature.

Examination Information

The program assessment includes:

• Oral group presentation (20%)
• Closed book written exam (80%)

Bibliography

The program bibliography includes the following compulsory readings:

• Brown, Judy, Fraser, Michael. "Approaches and perspectives in social and environmental accounting: an overview of the conceptual landscape" Business Strategy and the Environment , 15, 2 (2006): 103-117.
• Craig, Russell, Amernic, Joel. "Detecting Linguistic Traces of Destructive Narcissism At-a-Distance in a CEO's Letter to Shareholders" Journal of Business Ethics , 101, 4 (2011): 563-575.
• Flower, John. "The International Integrated Reporting Council: A story of failure" Critical Perspectives on Accounting , 27 (2015): 1-17.
• Stenka, Renata. "Beyond intentionality in accounting regulation: Habitual strategizing by the IASB" Critical Perspectives on Accounting (2021).
• Vollmer, Hendrik. "How to do more with numbers" Accounting, Organizations and Society , 32, 6 (2007): 577-600.

Education

The program is part of the following master's programs:

• Master in European Studies in Investor Relations and Financial Communication, Lecture, 2nd year
• Master of Science in Communication and Economics in Corporate Communication, Lecture, Thematic Area: Organisation and Human Resource Management, Elective, 2nd year
• Master of Science in Communication and Economics in Marketing and Transformative Economy, Lecture, Thematic Area: Organisation and Human Resource Management, Elective, 2nd year
• Master of Science in Communication in Media Management, Lecture, Thematic Area: Organisation and Human Resource Management, Elective, 2nd year

Additional Information

• Semester: Fall
• Academic year:
• ECTS: 3.0
• Language: English