Lesson Plan

• Describe the purpose and four dimensions of corporate social responsibility.
• Explain how CSR accounting practices influence financial reporting and decision‑making.
• Analyse the role of incentive payments and social auditing in managing supplier and contractor behaviour.
• Evaluate the short‑ and long‑term impacts of CSR on reputation, risk and profitability.

• Projector and laptop
• PowerPoint slides on CSR concepts
• Printed case‑study handout (Retailer CSR programme)
• CSR accounting worksheet
• Social‑audit checklist for role‑play
• Whiteboard and markers
• Kahoot quiz access (or similar)

Begin with a quick poll: “Name a brand you trust because of its social or environmental actions.” Connect this to students’ prior knowledge of brand reputation and set the success criteria – students will be able to explain CSR’s dimensions, accounting treatment, and control mechanisms by the end of the lesson.

1. Do‑now (5'): Think‑pair‑share on recent CSR news items.
2. Mini‑lecture (10'): Define CSR, outline economic, legal, ethical, philanthropic dimensions (slides).
3. Group activity (15'): Analyse the retailer case study; complete the CSR accounting worksheet (cost allocation, capitalisation vs expense, integrated reporting).
4. Role‑play (10'): Simulate an internal vs external social audit using the audit checklist; discuss verification costs and credibility.
5. Whole‑class discussion (10'): Evaluate incentive schemes – benefits, potential perverse outcomes, and impact on supplier relationships.
6. Check for understanding (5'): Kahoot quiz covering key concepts.
7. Recap & exit ticket (5'): Write one actionable insight about CSR that could improve a business’s profitability.

Summarise how CSR integrates economic, legal, ethical and philanthropic responsibilities and why accurate accounting and auditing are essential. Students submit their exit tickets and receive a homework task to locate a recent CSR report from a local company and identify one accounting or audit practice they could improve.