The P.G. Department of Commerce, Assabah Arts and Science College, Valayamkulam, organised a seminar on “Moral Balance Sheet – Measuring Ethics through CSR” on 29 September 2026 at 11:30 a.m. at the Conference Hall. The programme focused on creating awareness about ethical business practices, Corporate Social Responsibility (CSR), environmental responsibility, social impact and good governance.
The programme commenced with the welcome address delivered by Ms. Aswathy K. She extended a warm welcome to the Principal, resource person, faculty members and students. In her address, she highlighted the importance of ethical values and social responsibility in modern business. She emphasised that business performance should not be measured only through financial results, but also through its contribution to society, environment and sustainable development.
. The programme proceeded directly with the academic session by the resource person.
The session was led by Ms. Juby C.K., Assistant Professor of Commerce, who addressed the participants on the concept of a “Moral Balance Sheet” and its relevance in evaluating the ethical performance of organisations. The session discussed how CSR initiatives can reflect an organisation's commitment to stakeholders, environmental sustainability, social welfare and responsible governance.
The resource person also explained the importance of balancing economic performance with ethical and social responsibilities. The session helped students understand how ethical business practices and CSR can contribute to sustainable development and build trust among stakeholders.
The programme provided an opportunity for students to gain practical and conceptual insights into business ethics, CSR and sustainable development. The active participation of students made the session informative and meaningful.

The programme contributed to creating awareness among students regarding:
Ethical values and responsible business practices
Corporate Social Responsibility and stakeholder responsibility
Environmental sustainability
Social impact of business activities
Good governance and accountability
Sustainable development and responsible citizenship
The programme concluded with a vote of thanks, marking the successful completion of the seminar