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. analyse the socio-economic context and roles of corporations in the context of sustainability and social justice
2. explain the relevance of stakeholders in corporations and concepts of corporate responsibility, accountability and reporting
3. apply developments and practices in corporate social responsibility, accountability and reporting
4. identify regulatory and voluntary action in corporate social responsibility, accountability and reporting

Research-Led Teaching

This course uses a research-led pedagogical approach focused on interactive learning and critical thinking. The topics will cover a variety of research from empirical research, theoretical research, reporting frameworks and practice-based reports.

Required Resources

Readings for the course are available online through the ANU Library. Links to relevant articles will be provided each week on Canvas.

Recommended Resources

Links to relevant recommended resources will be provided each week on Canvas.

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments
• verbal comments

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 the Canvas Course Website

Email and the Canvas course website are the preferred ways of communication.

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. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

Announcements

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

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Lecture: Sustainability concepts and stakeholders
2	Lecture: Responsible investingWorkshop: Sustainability concepts and stakeholders
3	Lecture: Normative EthicsWorkshop: Responsible investing
4	Lecture: Guest Presenter: Environmental Responsibility and Planetary BoundariesWorkshop: Normative ethics applied
5	Lecture: Strategic responsibility and materialityWorkshop: Environmental Responsibility and Planetary Boundaries	Online Concepts Quiz (0%)
6	Lecture: Sustainability ReportingWorkshop: Strategic responsibility and materiality
7	Lecture: Greenwashing and sustainability assuranceWorkshop: Sustainability Reporting
8	Lecture: Accounting for climateWorkshop: Greenwashing and sustainability assurance
9	Lecture: Accounting for biodiversityNo workshops this week	Shareholder Proposal (30%) - written proposal due Tuesday 8am, presentations to take place through this week
10	Lecture: Guest presenter: Indigenous cultural issues and sustainabilityWorkshop: Accounting for Climate
11	Lecture: Science-Based TargetsWorkshop: Indigenous cultural issues and sustainability; Accounting for Biodiversity
12	Lecture: Alternative business models and course wrapWorkshop: Science-based Targets and Earth System Boundaries and course wrap

Tutorial Registration

This course will be offered through a pre-recorded series of lectures and online materials posted on Canvas and a weekly workshop of two hours. The timing of this workshop will be made available via MyTimetable. All students will enrol in this class.

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 https://www.anu.edu.au/students/program-administration/timetabling.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Concepts Quiz (0%)	0 %	28/08/2026	28/08/2026	1,2
Shareholder Proposal (30%)	30 %	06/10/2026	19/10/2026	1,2,4
Workshop participation (10%)	10 %	03/08/2026	30/10/2026	1,2,3
Final exam (60%)	60 %	30/10/2025	09/12/2026	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
• Extenuating Circumstances Application
• 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 ‘Canvas’ 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: Each week a series of pre-recorded mini-lectures and preparatory resources and questions will be posted to Canvas, and should be completed before the subsequent week's workshop. There will also be a weekly 2-hour, on-campus workshops that covers the content in the prior week. The workshop will not be recorded, so attendance is important.

Attendance at all teaching events, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).

Examination(s)

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

Online Concepts Quiz (0%)

In Week 5, a self-assessment quiz will be available on Canvas. The quiz will consist of multiple-choice questions covering Topics 1–4 and can be completed at any time during the week. It is designed to assess your understanding of the key concepts covered in the course.

The quiz will be automatically graded through Canvas, providing feedback on your comprehension and progress. Please note that your score will not contribute to your final grade.

Assessment Task 2

Shareholder Proposal (30%)

You are required to prepare a shareholder proposal to a publicly listed corporation, requesting that it undertake a specific course of action in relation to a social, environmental, or governance issue that has been raised in recent news media. This assessment has two components: (1) a written proposal submitted via Canvas, and (2) an in-person presentation and discussion of your proposal.

The written proposal consists of two parts:

(i) a concise shareholder resolution outlining the specific actions you want the corporation to take; and

(ii) a supporting statement that clearly explains the reasons for your proposed course of action.

Your submission must follow the format typically used by shareholder activists in Australia and should be written in language appropriate for a shareholder audience. The written proposal is due at 8:00am on Tuesday, 6 October, via Canvas. While this written submission will not be directly assessed, failure to submit it by the deadline will result in a deduction of 30 marks from your presentation grade. The content is at your discretion but should reflect your research and align with your presentation. As a guideline, submissions are typically 2–3 pages in length. All sources must be properly referenced using either Chicago or Harvard style, in accordance with ANU guidelines.

In addition, you will present your proposal in person during Week 9 (note that there are no workshops that week). Presentations will be conducted before one or two examiners. You will select your presentation time from the options provided on Canvas. The presentation will begin with a short, prepared overview of your proposal and resolution. You may use PowerPoint slides; however, these must be uploaded to Canvas at least one hour before your scheduled presentation. Alternative methods (e.g. USB drives, external storage, or online links) will not be accepted. Following your presentation, you will participate in a discussion with the examiner(s) about both your written proposal and your presentation. You should be prepared to demonstrate your understanding and application of course concepts, and to discuss any aspect of your work.

As the written component is not directly graded, you may carefully use AI tools to assist with editing and expression. However, all ideas, analysis, and arguments must be your own. Students who rely too heavily on AI are unlikely to demonstrate the depth of understanding required to succeed in the discussion component.

Presentations will be video recorded for the purposes of validation and verification of assessment, in accordance with point 7 of the ANU Student Assessment (Coursework) Policy.

Late submissions are not permitted for this assessment item.

While the due date listed above represents the earliest possible submission date, the exact timing of your presentation will be determined by the time slot you select during Week 9. Marks and written feedback will be provided within two weeks of your presentation.

Assessment Task 3

Workshop participation (10%)

Weekly workshops are designed to be interactive, and active participation in weekly workshop discussions is assessable. There are ten workshops during the semester, and students are expected to participate meaningfully in at least eight workshops. This allows students to miss up to two submissions without penalty. Participation involves responding thoughtfully to questions posed by the tutor and peers, working constructively with peers in workshop tasks as well as asking relevant and constructive questions that advance discussion and demonstrate engagement with the material.

Remember that this is a participation mark, not an attendance mark. It is possible to attend every workshop and still receive a low/zero mark if you fail to participate.

• 9–10: Exceptional engagement; consistently provides insightful, well-supported answers; asks probing, high-quality questions that deepen discussion; demonstrates comprehensive understanding and critical thinking across all material; works constructively and proactively with peers to enhance group outcomes.
• 7-8: Strong engagement; answers questions accurately and thoughtfully; asks relevant and helpful questions; demonstrates strong understanding of most material; contributes positively to workshop activities.
• 5-6: Generally or somewhat engaged; answers questions adequately or reasonably well; occasionally asks relevant questions; demonstrates sound understanding of most material; participates adequately in workshop activities.
• 3-4: Inconsistent engagement; minimal contribution; answers few questions; rarely asks questions; demonstrates basic understanding; limited or passive involvement in workshop activities.
• 1-2: Little to no engagement; rarely answers or asks questions; demonstrates minimal understanding; does not contribute meaningfully to workshop activities.

The due date listed in the assessment summary is the date of the earliest possible workshop. Part-way marks for the first 5 workshops will be provided by the end of Week 6.

If a student needs to apply for an ECA for missed participation, the application is to be submitted within 5 days of the end of teaching period (not each week).

Assessment Task 4

Final exam (60%)

The final exam will be an on-campus, invigilated exam during the final exam period. The exam will be three (3) hours in length, and will comprise short answer and essay-style questions. The exam will cover the whole course (Topics 1-12) and no materials are permitted. You will be prepared for the final exam by applying concepts and participating in in-class discussions in workshops.

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 Canvas.

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. If 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. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

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 Accessibility 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 supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students