BUSN7017 Sustainability and Corporate Social Responsibility, Accountability and Reporting

Offered By	School of Accounting & Business Info Systems
Academic Career	Graduate Coursework
Course Subject	Business
Offered in	Second Semester, 2012 and Second Semester, 2013
Unit Value	6 units
Course Description	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	This course provides students with an appreciation of the broader issues of corporate performance and disclosure in the context of sustainability and social justice, and with a solid understanding of: the socio-economic context and roles of corporations. the relevance of stakeholders in corporations and concepts of responsibility and accountability. developments and practices in corporate social responsibility, accountability and reporting. regulatory and voluntary action in CSR accountability and reporting.
Indicative Assessment	Assignment 1 20% Assignment 2 20% Examination 60%
Workload	Students taking this course are expected to commit at least 10 hours per week to completing the work. This includes: 3 hours class attendance and participation 7 hours per week, on average: reading, research, writing and assignment preparation
Course Classification(s)	TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses.
Areas of Interest	Accounting, Commerce, and Management
Eligibility	At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree
Requisite Statement	There are no specific course pre-requisites. Students are required to have completed 72 units of study before taking this course to ensure they have the necessary academic skills. It is assumed that students taking this course have a working knowledge of the corporate sector and the nature of the various markets in which commercial corporations operate.
Prescribed Texts	There are no prescribed textbooks for this course. Notes and prescribed readings will be made available via the course website.
Preliminary Reading	See Course Outline
Indicative Reading List	See Course Outline
Programs	Graduate Diploma in Environmental Management and Development, Graduate Diploma in Environmental Management and Development, Master of Business, Master of Business, Master of Climate Change, Master of Climate Change, Master of Commerce, Master of Commerce, Master of Environmental Management and Development, and Master of Environmental Management and Development
Other Information	For further information please refer to the course website
Academic Contact	See: http://cbe.anu.edu.au/courses/course.asp?code=BUSN7006

The information published on the Study at ANU 2012 website applies to the 2012 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2011 website.