This course introduces students to the roles of corporations in society and their accountability, accounting and reporting issues in the context of sustainability and social justice. It examines issues in Corporate Social Responsibility (CSR), emphasising accountability for, and reporting of, the social and environmental effects of a corporation’s economic actions to stakeholders. This extends the corporation’s accountability beyond financial disclosures to shareholders and is predicated on the assumption that corporations have social responsibilities that are much broader than generating shareholder wealth.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. appraise the socio-economic context in relation to corporate sustainability performance and disclosure;
2. evaluate the roles of corporations in the context of sustainability, corporate responsibility and social justice;
3. synthesise the relevance of stakeholders in corporations and concepts of corporate responsibility, accountability and reporting;
4. critically apply developments and practices in corporate social responsibility, accountability and reporting;
5. analyse regulatory and voluntary action in corporate social responsibility, accountability and reporting.

Research-Led Teaching

The topics for this course are founded on research-based academic publications, including empirical, theoretical and review articles; newspaper articles; audio-visual materials; and regulatory and best-practice publications.

Examination Material or equipment

Details regarding materials and equipment that is permitted in an examination can be found on the ANU website:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

https://exams.anu.edu.au/timetable/

Staff Feedback

Students will be given feedback in various ways in this course, including verbal or written feedback on the return of assessment tasks, during class discussion, or during consultation with lecturers and tutors.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

ASSESSMENT REQUIREMENTS

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.

COMMUNICATION

 

Email and Forums the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication. Student forums are set up on Wattle for each topic and can be viewed by all enrolled students and teaching staff. Students are encouraged to post any questions they have in the appropriate forum.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received.

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Foundation: Corporations, shareholder primacy and stakeholder views of the firm and corporate social responsibility (CSR), corporate social performance (CSP), stakeholders, ethics.	No tutorial
2	Market failure, externalities, sustainability: natural capital, social capital & cultural capital, ethics.	Tutorial Questions Topic 1
3	Forces for change: liberalisation, globalisation, technology, and the markets for capital, products & labour.	Tutorial Questions Topic 2
4	Forces for change: market for capital continued: responsible investment & business risk.	Tutorial Questions Topic 3
5	The business case for CSR.	Tutorial Questions Topic 4
6	CSR and economic responsibility/core business, ethics.	Tutorial Questions Topic 5Research Assignment Part A due
7	CSR and the role of government.	Tutorial Questions Topic 6
8	CSR Reporting: practices, approaches and frameworks	Tutorial Questions Topic 7
9	Theories of voluntary disclosure.	Tutorial Questions Topic 8
10	Greenwashing and critical theory	Tutorial Questions Topic 9Research Assignment Part B due
11	Aboriginal cultural learning.	Tutorial Questions Topic 10
12	Measurement and management of environmental impact	Tutorial Questions Topic 11

Tutorial Registration

Tutorials will be held weekly on campus (starting from Week 2). Tutorial times will be made available via MyTimetable. Two weeks before the commencement of semester, please check the MyTimetable website for details of tutorial availability and release.

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/tutorials so they can better plan their time. Find out more on the Timetable webpage.

Please see Wattle for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Tutorial Preparation (5%)	5 %	07/08/2023	31/08/2023	1,2,3,4
Tutorial Presentation (5%)	5 %	07/08/2023	27/10/2023	1,2,3,4
Research Assignment Part (A) - Research essay (30%)	30 %	01/09/2023	22/09/2023	1,2,3,4
Research Assignment Part (B) - Case study on sustainability reporting (25%)	25 %	13/10/2023	27/10/2023	1,2,3,4
Final Examination (35%)	35 %	02/11/2023	30/11/2023	1,2,3,4

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Guideline and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course delivery: on-campus lecture (recording on Echo360) and weekly on-campus tutorials.

Attendance at all classes, while not compulsory, is expected in line with 'Code of Practice for Teaching and Learning', clause 2 paragraph (h).

Examination(s)

Details regarding examination conduct can be found on the ANU website:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

https://exams.anu.edu.au/timetable/

Assessment Task 1

Tutorial Preparation (5%)

Due date: The due date listed in the assessment summary is the earliest possible date. This assessment task is assessed weekly. There will be 5 checks of tutorial preparation from Week 3 to Week 12, with the first check no later than Week 5.

Instructions

Five (5) tutorial preparation checks to be submitted via Turnitin on Wattle, with at least one tutorial preparation submitted no later than Week 5. It is up to you whether you submit as few as five tutorial preparations or all tutorial preparations. However, only the five best tutorial preparation submissions will count towards your tutorial preparation assessment.

Submission

The tutor will check your tutorial preparation on Turnitin.

Task details

Students are expected to complete assigned tutorial questions with sufficient effort. Tutorial questions will be posted on Wattle.

The tutorial work will be marked based on the extent of completion and effort (not accuracy). Tutorial questions must be completed before class. Each submission is worth 1%. A mark of zero for late or no submission will be strictly enforced. In case you cannot submit your tutorial work due to misadventure, sickness or other ‘valid’ reasons, please notify your tutor with supporting evidence (such as medical certificates) as soon as possible. Your tutor may assess an additional homework if sent before tutorial solutions are released.

Feedback

The assessment mark will be provided on Wattle by the end of the following week. Progressive feedback on tutorial preparation will be provided the week after submission. Students will receive feedback on their first tutorial preparation no later than Thursday of Week 6.

Assessment Task 2

Tutorial Presentation (5%)

Due date: The due date listed in the assessment summary is the earliest possible date. Tn this assessment task, students will be allocated in the first tutorials in Week 2. The presentation will start in Week 3.

Instructions

Individual students will be allocated a tutorial week in which they will present their findings to the set tutorial questions for the week, and promote broader discussion with the class on the weekly topic. The tutorial questions to be included in the presentation are available on Wattle. Students will be assigned the question they are presenting one week before their presentation. The presentation will be assessed based on four criteria (n.b. these are evenly weighted):

1) Content of the presentation - understanding of topic, coverage of all key issues, and level of evidence and reasoning provided for responses.

2) Quality of the presentation - the clarity, structure and cohesiveness of the response, creativity and interest of presentation format, and keeping to appropriate time limits.

3) Efforts and ability to engage class and encourage participation in discussions, and respond and interact with the class and tutor.

4) Individual presentation skills - the effectiveness and communication skills demonstrated by the individual student.

Feedback

Marks will be released progressively throughout the semester as students present each week. The return date listed in the assessment summary is the latest possible return date.

Assessment Task 3

Research Assignment Part (A) - Research essay (30%)

Due date: 5 pm on Friday, 1 September 2023

Instructions

Students will work individually for this assessment task. Part (A) of this Research Assignment provides you with an opportunity to apply theoretical aspects of corporate social responsibility relating to a practical case and/or academic debate, and develop your ability to analyse an issue critically and systematically. Each student will prepare a research essay based on a major issue(s) in Week 1 to Week 4. The preparation of the essay will require extensive reading. It is expected to be broadly researched, clear, well reasoned and argued, and that it will draw upon a considerable range of source material.

Submission

This assignment should be submitted via Turnitin.

Task details

Task details of the assignment will be provided by end of Week 2. Any word or page limit and associated penalties will be specified in the actual assessment task requirements.

Feedback

Written feedback will be provided on the return of this assignment.

Assessment Task 4

Research Assignment Part (B) - Case study on sustainability reporting (25%)

Due date: 5 pm Friday 13 October, 2023

Instructions

Students will work individually for this assessment task. Part (b) of this Research Assignment provides you with an opportunity to identify and critically evaluate a practical issue, and provide a solution to address the issue. Each student will prepare a business report on the case study provided. The assignment will involve evaluating the reporting disclosures in the sustainability report of a corporation against the GRI reporting disclosure requirements. The task will be framed by the learning outcomes in Week 8's topic. The preparation of the business report will require extensive reading. It is expected to be broadly researched, clear, well reasoned and argued, and that it will draw upon a considerable range of source material.

Submission

This assignment should be submitted via Turnitin.

Task details

Task details of the assignment will be provided by end of Week 7. Any word or page limit and associated penalties will be specified in the actual assessment task requirements.

Feedback

Written feedback will be provided on the return of this assignment.

Assessment Task 5

Final Examination (35%)

Instructions

The final examination will be a two-hour in-person exam. The scope of the final examination will be the whole semester's syllabus.

Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam script viewing will be provided in due course.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission not permitted. Submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material.

Returning Assignments

Feedback on assignments will be provided via the Turnitin system and the Wattle grade system.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

The resubmission of assignments in not permitted in this course.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students