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: What do we mean by ESG?Workshop: Responsible investing
4	Lecture: Normative ethicsWorkshop: Guest presenter - What is environmental sustainability?
5	Lecture: Strategic responsibility and materialityWorkshop: Normative ethics applied
6	Lecture: Measuring and reporting on sustainabilityWorkshop: Strategic responsibility	In-class quiz (25%)
7	Lecture: Greenwashing and sustainability assuranceWorkshop: Measuring and reporting on sustainability
8	Lecture: Accounting for climateWorkshop: Greenwashing and sustainability assurance
9	Lecture: Accounting for biodiversityWorkshop: Accounting for climate	Shareholder proposal due (20%)
10	Lecture: Science-based Targets and Earth System Boundaries Workshop: Student presentations	Student presentations (in workshops) (15%)
11	Lecture: Guest presenter: Indigenous cultural issues and sustainabilityWorkshop: Guest presenter: Science-based Targets and Earth System Boundaries
12	Lecture: Alternative business models and course wrapWorkshop: Indigenous cultural issues 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
In-class quiz (20%)	20 %	25/08/2025	12/09/2025	1,2
Written Shareholder Proposal and Resolution (15%)	15 %	22/09/2025	07/10/2025	1,2,4
Presentation of Shareholder Proposal (20%)	20 %	29/09/2025	17/10/2025	1,2,4
Sustainability Report Analysis and Personal Reflection (40%)	40 %	30/10/2025	04/12/2025	2,3,4
Workshop participation (5%)	5 %	28/07/2025	29/08/2025	1,2,3

* 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).

Assessment Task 1

In-class quiz (20%)

A quiz will be held in-class in your enrolled workshop in Week 6. The quiz will focus on your understanding and application of concepts and will cover all learning materials from Weeks 1-5. It will comprise both multiple choice and short answer questions. Notes are not allowed. It will be 45 minutes in length and will be held at the start of your enrolled Week 6 workshop, and will be followed by the workshop materials for the week.

There will be no late submissions permitted for this assessment item. All students must attend their enrolled workshop this week.

The due date listed above for this Assessment Task is the earliest possible date, but the actual date of this assessment will be your enrolled workshop. Marks will be returned with feedback two weeks after the final quiz.

Assessment Task 2

Written Shareholder Proposal and Resolution (15%)

You will be required to prepare a shareholder proposal to a publicly-listed corporation, requesting that that the corporation undertake a course of action on a specific social, environmental or governance issue that has been raised in recent news media. The proposal has two parts: (i) a short shareholder resolution outlining specifically the actions you desire the corporation to undertake; and (ii) a supporting statement clearly setting out the reasons why it should implement your proposed course of action. Your submission will need to follow the format adopted by shareholder activists in Australia, and use language aimed at shareholders.

This will be submitted via Canvas. There will be a word limit for this task, any portion in excess of the word limit will not be considered in marking. The specific requirements of the assignment will be released in Week 1.

While you may find AI helpful to assist with background research on sustainability, AI will not generate content that will satisfactorily meet the requirements of this assessment task in terms of depth, accuracy, recency, and referencing. Your submission on this task should, therefore, be entirely your own work, and you will be responsible for the accuracy and argument of your submission. You must reference the use of all material and ideas that are not your own, using the the Chicago (i.e. footnote) style of referencing. A guide from ANU on this referencing style is available here: https://www.anu.edu.au/students/academic-skills/academic-integrity/referencing/chicago-manual-of-style If you are in any doubt regarding referencing requirements, please ask the convenor for help before submitting your assignment.

Late submission (with penalty) is allowed for this assessment item. Marks and written feedback will be provided two weeks after the due date.

Assessment Task 3

Presentation of Shareholder Proposal (20%)

This assessment task accompanies Assessment Task 2 (Shareholder Proposal and Resolution). You are also asked to prepare a short presentation based on your Shareholder Proposal and Resolution. You are to imagine that you have been asked to present your proposal to other shareholders at the company's Annual General Meeting; you must try to convince them to support your shareholder resolution. Therefore, you should try to present a summarised version of your shareholder proposal, but in a compelling and interesting way. Try to ensure your presentation has a clear central message, effectively leverages a wide variety of compelling evidence and that it demonstrates your oral communication and presentation skills. A creative approach is encouraged.

All students will present in-person during their enrolled Week 9 workshop. The presentation will be short (under 5 minutes); the exact time will be confirmed in Week 1. Time limits will be strictly adhered to ensure everyone can present during the workshop. If you wish to use presentation slides, they must be uploaded in advance to the convenor by a set time (in PowerPoint format) and they will be added to a compiled slide deck of all student presentations to ensure the class runs smoothly. The specific requirements of this assessment, including assessment criteria and marking rubric will be released in Week 1.

Presentations will be video recorded, which will enable later validation and verification of assessment if required (in accordance with point 7 in the ANU Student Assessment (Coursework) policy),

Note: there will be no late submissions permitted for this assessment item (except with extenuating circumstances with evidence - e.g. medical certificate - that have been approved in writing by the Convenor). All students must present in their enrolled workshop, and all students will have the same deadline for slides to be submitted irrespective of the date of their workshop.

The due date listed above for this Assessment Task is the earliest possible date, but the actual date of this assessment will be your enrolled tutorial. Marks will be returned with feedback two weeks after the final day of presentation workshops.

Assessment Task 4

Sustainability Report Analysis and Personal Reflection (40%)

You will undertake a written task comprising two elements.

1. A critical review of a Sustainability or Corporate Responsibility Report from an Australian corporation. Your inquiry will be shaped by recent developments in reporting on sustainability and will require independent research to inform the conclusions of the report. You will be required to draw upon the course content, existing reporting frameworks, and your own review of the scholarly literature on corporate sustainability disclosure.
2. A personal reflection on the materials in the course, which must refer specifically to the course content covered. It is important that your writing in this component of the task is reflective, not descriptive. That is, it should not simply record what you have learned that week (i.e. don’t just summarise the course materials), but it should show the development of your thoughts, critical thinking and ability to apply concepts and theory in other parts of your life.

This written task will be submitted via Canvas. There will be a page limit for this task, any portion in excess of the limit will not be considered in marking.

As you may not be familiar with reflective assessment, we will discuss reflective writing in our early workshops and additional learning resources will be provided.

While you may find AI helpful to assist with background research on sustainability, AI will not generate content that will satisfactorily meet the requirements of this assessment task in terms of depth, accuracy, recency, and referencing. Your submission on this task should, therefore, be entirely your own work, and you will be responsible for the accuracy and argument of your submission. You must reference the use of all material and ideas that are not your own, using the the Harvard (i.e. Author-Date) style of referencing. Guidance is available here: https://www.anu.edu.au/students/academic-skills/academic-integrity/referencing/harvard. If you are in any doubt regarding referencing requirements, please ask the convenor for help before submitting your assignment.

The specific requirements of the assignment, including assessment criteria will be released by Week 5. Written feedback will be provided via Canvas.

Late submission (with penalty) is allowed for this assessment item.

Assessment Task 5

Workshop participation (5%)

Your participation in workshop discussions each week will be assessable, counting for 5% of your final grade. There are 9 workshops throughout the semester (excluding the presentation week), and participation is expected in the majority of these sessions. Each week, the tutor will mark your participation based on your level of engagement in the session and demonstrated understanding of the material discussed.

For example:

• higher marks (4-5) will be awarded for consistent demonstration of engagement and demonstration of a high level of understanding of the majority of the material discussed each week;
• 3 is awarded for a somewhat consistent demonstration of engagement and demonstration of a reasonable level of understanding of the majority of the material discussed each week;
• 2 is awarded for somewhat inconsistent demonstration of engagement and demonstration of a passable level of understanding of the material discussed each week;
• 1 is awarded for inconsistent to a little demonstration of engagement and rudimentary to a little demonstration of understanding of the material discussed each week.

The due date listed above is the earliest possible date for assessment of this item. Marks will be returned by the end of Week 12.

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 for Assessment Tasks 1 (In-class quiz), 3 (Shareholder Proposal Presentation) and 5 (Participation). Submission of these assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Late submission permitted for Assessment Tasks 2 (Shareholder Proposal and Resolution) and 4 (Sustainability Report Analysis and Personal Reflection). Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item. Late submission is not accepted for take-home examinations.

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.

Returning Assignments

Feedback on assignments will be provided via the Canvas 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 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