MCO-24: Business Ethics and CSR - Complete Study Materials
IGNOU M.Com Semester 2 course covering business ethics principles and corporate social responsibility. Learn ethical frameworks, CSR strategies, Indian CSR regulations, and sustainable business practices with official IGNOU Egyankosh resources and comprehensive study guidance.
Course Overview
Course Code: MCO-24
Course Title: Business Ethics and CSR
Semester: 2
Credits: 4
Description: This course equips managers with understanding of ethical principles, corporate social responsibility frameworks, and sustainable business practices. Students explore ethical dilemmas, CSR implementation in Indian context, regulatory frameworks, and the integration of ethics and CSR into organizational strategy.
Study Materials by Block & Unit
⚖️ BLOCK 1 — ETHICS AND BUSINESS
Unit 1 — Business Ethics: An Overview
Definition, scope, importance of business ethics, and ethical dimensions in organizational decision-making.
📄 Read MaterialUnit 2 — Concepts and Theories of Business Ethics
Virtue ethics, deontological theory, consequentialism, and ethical frameworks for business decisions.
📄 Read MaterialUnit 3 — Ethical Dilemmas
Real-world ethical conflicts in business, decision-making processes, and resolving moral dilemmas.
📄 Read MaterialUnit 4 — Ethics in Business
Ethical issues in accounting, finance, marketing, HR, and operations within organizational contexts.
📄 Read Material⚖️ BLOCK 2 — EVOLUTION AND CONCEPT OF CSR
Unit 5 — CSR: An Overview
Definition, evolution, and importance of corporate social responsibility in modern business.
📄 Read MaterialUnit 6 — Business Strategy in CSR
Strategic CSR planning, stakeholder engagement, and integrating CSR into business strategy.
📄 Read MaterialUnit 7 — CSR in Global Context
International CSR standards, global initiatives, and cross-cultural CSR implementation strategies.
📄 Read MaterialUnit 8 — Business Ethics and CSR: Linkages
Integration of ethical principles with CSR practices and creating value for all stakeholders.
📄 Read Material⚖️ BLOCK 3 — CORPORATE SOCIAL RESPONSIBILITY IN INDIA
Unit 9 — Corporate Social Responsibility in Indian Context
Evolution of CSR in India, socio-economic development, and culture-specific CSR approaches.
📄 Read MaterialUnit 10 — Corporate Social Responsibility Legislations and Policy Guidelines
CSR Act 2013, Section 135, CSR mandates, compliance requirements, and government policies.
📄 Read MaterialUnit 11 — Corporate Social Responsibilities in Public Sector Units
CSR in PSUs, government expectations, social welfare obligations, and public sector accountability.
📄 Read Material⚖️ BLOCK 4 — CSR IMPLEMENTATION AND SUSTAINABILITY
Unit 12 — CSR Reporting Process and Auditing
CSR reporting frameworks, sustainability reporting, impact assessment, and CSR audits.
📄 Read MaterialUnit 13 — Roles and Responsibilities of CSR Department
CSR organizational structure, departmental functions, stakeholder management, and project execution.
📄 Read MaterialUnit 14 — CSR and Sustainable Development
UN Sustainable Development Goals, environmental responsibility, social sustainability, and long-term impact.
📄 Read Material📖 Study Tips for MCO-24
- Study Real Cases: Analyze CSR initiatives of major Indian companies and understand their impact.
- Know CSR Act 2013: Understand Section 135, spend requirements, and mandatory reporting obligations.
- Understand Stakeholders: Learn how CSR creates value for employees, communities, environment, and shareholders.
- Connect Ethics to CSR: See how ethical principles guide CSR strategy and stakeholder relationships.
- Follow Current Events: Track CSR initiatives, sustainability reports, and corporate governance news.
- Think Holistically: Understand CSR as integrated business strategy, not just compliance or charity.
🔗 Related Courses (Semester 2)
Deepen your management knowledge with other Semester 2 courses:
- MCO-06: Marketing Management
- MCO-22: Quantitative Analysis for Managerial Applications
- MCO-23: Strategic Management
Ready to Master Business Ethics and CSR?
From ethical frameworks to CSR implementation and sustainable development—develop the values-driven leadership skills organizations need. Learn how to create positive impact while building business success.
Begin Your StudyNote: All study materials and PDF links are provided by IGNOU's official Egyankosh portal. Please refer to the official IGNOU website for any updates or changes in course structure, CSR regulations, and corporate governance guidelines.