BFA719 Corporate Sustainability and the Triple Bottom Line Unit Outline

BFA719 Corporate Sustainability and the Triple Bottom Line Unit Outline


Corporate Sustainability and the Triple Bottom Line

Semester Two, 2011

Unit Outline


Belinda Williams

School of Accounting & Corporate Governance

Faculty of Business

CRICOS Provider Code: 00586B

Contact Details

Unit Coordinator: Belinda Williams

Campus: Launceston



[email protected]

(03) 63 243661

Postal Address: School of Accounting & Corporate Governance

University of Tasmania

Locked Bag 1314

Launceston, TAS 7250 School Website:

Consulting Hours: Any time during business hours (9.00am to 5.00pm) by appointment in Launceston, telephone or via email with a maximum 48 hour turn around (excludes weekends and public holidays).

© The University of Tasmania 2011


1. Unit Description

2. Learning Outcomes and Graduate Attributes Table

3. Learning Resources Required

4. Changes to the Unit as a Result of Student Feedback

5. Details of Teaching Arrangements

6. Learning Expectations and Strategies

7. Specific Attendance/Performance Requirements

8. Assessment

9. How your Final Mark is De4termined

10. Submission of Assignments and Capstone Assignment

11. Penalties

12. SETLs

13. Academic Referencing

14. Academic Misconduct

15. Further Information and Assistance

16. Unit Schedule

















1. Unit Description

This Unit provides an introduction to the concept of economic, social and environmental (triple bottom line) reporting from both a business and social perspective. The link between triple bottom line (TBL) reporting and the concept of sustainability is explored. This Unit also examines related areas of corporate and government accountability, including corporate social responsibility and corporate ethics.

2. Learning Outcomes/General graduate attributes

See the following page.




Knowledge of the concept of economic, social and environmental reporting.

Link corporate social reporting with triplebottom-line (TBL) reporting


Knowledge of corporate governance and accountability.

Communicate knowledge in an academic style.

Assessment Criteria – In assessing this learning outcome we will consider your ability to:

Discuss and explain the concept of sustainable development and sustainability.

Analyse a TBL report and comment on TBL reporting.

Explain and apply the meaning of TBL reporting and related theories.

Analyse, evaluate and make recommendations in relation to corporate social reporting


Discuss the linkages between TBL Reporting and CSR


Explain corporate governance and accountability


Discuss and debate current CSR and corporate sustainability issues.

Participate and present information in online discussions


Write in a scholastic style


Undertake scholarly research, acknowledge sources of information and reference according to the Harvard conventions




MyLO discussion

Assignment 1


MyLO discussion

Assignment 2

MyLO discussion

Assignment 2

MyLO discussion

Assignment 1

MyLO discussion

Assignment 1

MyLO discussion


MyLO discussion


MyLO discussion

MyLO Discussion

Assignment 1&2


MyLO Discussion

Assignment 1&2


Graduate Attribute Outcomes

The assessments in this unit have been designed to develop the following graduate attributes in students:

Knowledge - The ability to transfer knowledge to complex and ambiguous accounting and related situations and transmit that knowledge to professional peers for critical discussion

Communication Skills - Oratory and thinking skills that enable participation in critical discussions and the ability to defend a position held both individually and as part of a group.

Problem-Solving Skills - The ability to apply relevant theoretical knowledge and integrated strategies learnt and employed over time to problem resolution.

Global Perspectives - An awareness of the global business environment and the ability to evaluate and incorporate its influence in accounting and governance practices and decisions.

Social Responsibility - An awareness and understanding of the social responsibilities of accounting and governance practices and the ability to make decisions that consider sustainability and the public interest.


3. Learning Resources Required

3.1. Required Texts

There is no requisite text for this unit. Extensive course materials will be provided through an interactive CD and on MyLO, the University’s online service which is described in more detail below.

No formal face-to-face meetings are scheduled for this unit, but students are strongly encouraged to maintain contact with the Unit Coordinator through MyLO, e-mail, and telephone, and with the Unit Coordinator and other students through the MyLO chat room. Students that are geographically close are encouraged to form local work groups.

As this unit is offered on a completely flexible basis, communication is of utmost importance.

3.2. Recommended Reading

Whilst there are few texts suitable for a unit such as this, there are several that will provide useful background information. The following contain information useful to some of the individual topics discussed. This is, however, by no means an exhaustive list, and many other useful references will be found in the university’s library. Please refer to the bibliography (contained on the CD) for a complete list of reading materials that will be used and/or referred to in this subject.

• Brundtland, G. H. (1987), Our Common Future, World Commission on

Environment and Development, Switzerland.

• Dellaportas, S., Gibson, K., Alagiah, R., Hutchinson, M., Leung, P. and Van

Homrigh, D. (2005), Ethics, Governance and Accountability, Wiley, Milton,


• Estes, R. (1996), Tyranny of the Bottom Line, Berrett-Koehler Publishers, San


• Pearce, D., Markandya, A. and Barbier, E. B. (1989), Blueprint for a Green

Economy, Earthscan Publications, London.

There are several academic journals that provide current research in this field:

Accounting Auditing and Accountability Journal

Accounting Forum

Accounting Organisations and Society

Critical Perspectives on Accounting

3.3. MyLO

MyLO is an internet service that has been adopted by the University and will be used in this unit. MyLO may be accessed on computers in computing laboratories at the

University or on your computer at home or at work.


Information about accessing and using this service, about required computer specifications and frequently asked questions, and about how to get help if you experience difficulties, is available at the following University website:

. You are strongly advised to visit

this site and become familiar with the features of MyLO, especially if you have not used it before. You will probably be using it in other units that you are studying as well.

Here are some important points about accessing our web site:

Access to MyLO

You can access your MyLO course from the Student Page on the University’s web site: Quick Links MyLO or go directly to the web address noted above:

• Enter your email POP account “Username” (for example, dsmith) and your

“Password”. These are identical to the pop account/email username and password that you are given with your enrolment confirmation form. If you forget your pop account username, contact the Help Desk (see below under

‘getting assistance with MyLO). Both MyLO and e-mail passwords must remain the same. If you are going to change your password, change your email password first.

• When you enter your user name and password, click on OK and choose

“BFA207” from the list of units (subjects) in which you are enrolled. [NOTE:

Another box may periodically appear when using the University network which asks you to verify your user name & password, this is simply a security device – enter your password when asked & click OK]. o

MyLO will automatically check that your browser is properly configured. If the MyLO ‘browser checker’ window appears – scroll down to make sure you have a tick in each area shown – then close the window.

• From the Unit’s homepage click on the area you wish to access e.g. “Unit

Information”. A table of contents will appear on the left hand side of your screen. Scroll through the list until you find what you want & click the underlined topic.

3.4. Computer Hardware & Software

To access MyLO from your own computer you will need the appropriate software, and hardware to run that software. See Learning Online at: for the computer software you will need.

Note: Older computers may not have the hardware to run some of the required software applications. Contact your local IT support person or the Service Desk on

1818 if you experience difficulties.

See MyLO: Information for Students for further information about accessing MyLO.


3.5. MyLO Facilities Used for this Unit

MyLO facilities used for this unit include:

Announcements - MyLO offers an “Announcements” facility, which the Unit

Coordinator will use in connection with this Unit to make announcements to you from time to time. Only the Unit Coordinator can use the “Announcements” facility.

However, you will see below that there is a “Discussions” area with allocated

“Topics” that you can use for personal communication, either with the Unit

Coordinator or, with other students, and you should make use of these.

Discussions - This area is provided for on-line Discussion between the Unit

Coordinator and you and between you and other students. Discussion is arranged under a list of “Topics ”, which are as follows.

Assessable Discussion - Assessable Discussions are a part of this Unit (see later in this Outline). The Unit Coordinator has opened six (6) Discussion Topics that create discussion areas for six of the seven modules.

General Discussion - The Unit Coordinator has opened General Discussion Topics that create general discussion areas for each of the seven modules. These are for

Non-Assessable Discussion ONLY. For example, you may wish to ask the unit coordinator a specific question about the module or make a comment to your fellow students or ask questions to them in terms of generating discussion that will help you or may be of interest to them.

Assignments - The Unit Coordinator has opened a Topic in which you can make postings in relation to the assignments. For example, you may have queries that you wish to raise with the Unit Coordinator and can use this Topic for that purpose.

Café - The Unit Coordinator has opened this Topic so that you can communicate with other students with a view to getting to know everyone in the Unit.

Other Discussion Topics may be opened by the Unit Coordinator as particular needs are identified throughout the Semester. If you think that a special

Discussion Topic area is needed you should let the Unit Coordinator know.

Mail - MyLO offers a “Mail” facility, which the Unit Coordinator will use in

connection with this Unit to send emails to you from time to time and to advise marks awarded for Assignments. If you wish to communicate with the Unit Coordinator privately, please use the MyLO Mail facility.

You should NOT use MyLO Mail to send files to the Unit Coordinator containing your assignment (see later in this Outline) and/or capstone assignment (see later in this Outline). You MUST send these files to the Unit Coordinator through TURNITIN provided in MyLO.

If you have difficulty in gaining access to or using MyLO you can contact the Service

Desk Tel: (03) 62 26 1818 (1300 304 903 Free call – Tasmanian Land Lines only) or


send an e-mail message detailing your problem to: [email protected]

(you can use the on-line form to request help).

4. Changes to the unit as a result of student feedback

Where appropriate, alterations have been made to this unit as a result of student feedback

5. Details of Teaching Arrangements

This Unit is offered by flexible delivery. NO formal face-to-face classes or meetings are scheduled.

6. Learning Expectations and Strategies

This Unit is offered by flexible delivery and is planned to enable you work at your own pace. It is important, however, to work consistently through the materials. If there is any area of work that you do not understand, please contact the Unit

Coordinator, and make sure that you do not progress to the next stage without a thorough understanding of the previous one. Each part of the unit develops themes from, and assumes an understanding of, the previous parts, so it is important that areas are not skipped.

Encouraging you to study and learn independently is an important goal of university study. It is a feature of a reflective approach to learning in which you reflect on what it is you are learning and how you plan your learning strategy. It is not the aim of flexible delivery that students feel they must work through problems alone.

Throughout the unit, topics are provided for discussion with other students via the discussion facility of MyLO, and the exchange of information and ideas is a very important part of your learning development. You will gain most benefit by staying in close contact with other students and with your Unit Coordinator.

This is a very full unit that may introduce you to many new concepts. All aspects of your work are expected to be of a high standard, both in academic content and quality of presentation. It is important to contact your Unit Coordinator immediately should you experience any difficulties. The Unit Coordinator will seek to respond to any query by 5.00PM of the next business day following receipt of your query.

Do not be reluctant to ask questions or contribute ideas, even if only partly formed, as these can often form a basis for very constructive interaction. Remember that the

MyLO discussions will be as interesting and useful as you make them.

6.1. No Formal Classes/Meetings

As stated above, no formal face-to-face classes or meetings are scheduled for this

Unit. It is a fully flexible on-line unit. You are required to undertake the Unit by complying with the requirements of this Outline and you are also required to meet the

University and School expectations of students.

6.2. Expectations

The School of Accounting & Corporate Governance is committed to high standards of professional conduct in all activities, and holds its commitment and responsibilities to


its students as being of paramount importance. Likewise, it holds expectations about the responsibilities that students have as they pursue their studies. The University’s

‘Code of Conduct for Teaching and Learning’ states: Students are expected to

participate actively and positively in the teaching/learning environment. They must strive to maintain steady progress within the subject or unit framework, comply with

workload expectations, and submit required work on time.

To undertake this flexible on-line unit you must strive to meet the expectations of the

School and the University as stated.

7. Specific Attendance/Performance Requirements

You must achieve an overall mark of at least 50 per cent AND have completed and submitted each item of assessment to pass the unit.

8. Assessment

8.1. Assessment Schedule

Assessment Task

Assessment Task 1 :

Contribution to MyLO discussion activities (3 at

6.66% each)

Date Due

Module 1:

Closes Midnight, Thurs, 21 July


Module 2:

Closes Midnight, Thurs,

11 August 2011

Module 4:

Closes Midnight, Thurs,

8 September 2011

Module 5:

Closes Midnight, Thurs,

15 September 2011

Module 6:

Closes Midnight, Thurs,

29 September 2011

Module 7:

Closes Midnight, Thurs,

13 October 2011

Midnight Thursday 18 August

Assessment Task 2 :

Assignment 1

Assessment Task 3 :

Assignment 2

Assessment Task 4 :

Capstone Assignment

Midnight Thursday 22 September

Midnight Thursday 27 October







NOTE: Due date is based on Australian Eastern Standard Time.

8.2. Assessment Task 1 – 20%

Participation in MyLO Assessable Discussions

8.2.1 Task Description

The task involves six (6) assessable discussion activities and you are expected to engage in the discussion on each question. The discussion questions will be made available on MyLO in Week 1. You will be assessed on the quality of your contribution to THREE of these tasks, but any discussion in which you do not actively participate will incur a penalty of 6.66%.

You may move the discussion in any broad direction that is related to the issues raised. You are required to engage in discussion at a minimum of two (2) levels, being Level 1 and Level 2. These levels are;

Level 1 - prepare and post discussion commenting in response to the topic that the

Unit Coordinator has posted on MyLO.

Level 2 –respond to the Level 1 or 2 posting of other students. Your response can either agree adding additional information or disagree (ensuring you post your opinion in a polite and respectful manner).

Later level of discussion –you can continue to argue your point or add new concepts to the discussion.

The Unit Coordinator will monitor the Assessable Discussion/s regularly, but will not interfere, except to correct misconceptions and errors and to remove any postings that are determined to be harmful to other students and/or the Unit Coordinator (e.g. determined to be insulting, disparaging, defamatory, etc). You may also be imposed a penalty if the Unit Coordinator believes that your language or content is inappropriate or offensive. MyLO provides a public forum. Due levels of respect, professionalism and high ethical standards are expected of all at all times.

Statement on periodic feedback

Students will be provided with individual feedback following their Module 1 discussion postings after Thursday 21 st

July 2011. This will provide an opportunity to gauge progress and the appropriate level of academic content in what for many may be the first experience in on-line learning.

8.2.2. Task Length

There is no overall word limit for this activity however there is a limit of 400 words for each post on the discussion board. The discussion has been limited to ensure you keep to the point. Any part of a submission beyond 400 words will not be assessed.

8.2.3. Link to Units Learning Outcomes

Refer to table on page 2.

8.2.4. Assessment Criteria


Refer to table on page 2.

8.2.5. Date Due

Refer assessment schedule for individual module closing dates.

8.3. Assessment Task 2 – 20%

8.3.1. Task Description

This assignment will focus on corporate social responsibility and sustainable development.

8.3.2. Task Length

2,500 words (maximum)

8.3.3. Link to Units Learning Outcomes

Refer to table on page 2.

8.3.4. Assessment Criteria

Refer to table on page 2.

8.3.5. Date Due

Submitted by Turnitin on MyLO, Midnight Thursday, 18th August 2011

8.4. Assessment Task 3 – 20%

8.4.1. Task Description

This assignment will focus on the triple bottom line.

8.4.2. Task Length

2,500 words (maximum)

8.4.3. Link to Units Learning Outcomes

Refer to table on page 2.

8.4.4. Assessment Criteria

Refer to table on page 2.

8.4.5. Date Due

Submitted by Turnitin on MyLO, Midnight Thursday, 22nd September 2011



8.5. Assessment Task 4 – 40%

8.5.1. Task Description and Conditions

The Capstone Assignment will require interpretation of material covered in any or all


When you have worked completely through the Unit materials, completed all MyLO on-line discussion activities, submitted the two assignments, and are ready to do the

Capstone Assignment, send an email request to your Unit Coordinator, and the

Capstone Assignment will be sent to you. The Capstone Assignment will be emailed to you by 5.00PM on the next business day following receipt of your email request.

The University has a closing date for submission of final results. The capstone assignment will be sent to all students (that have successfully completed all requirements of the unit) via MyLO email (except those who have already requested it) by 5.00pm Friday, 14 th

October 2011.

8.5.2. Task Length

2,500 words (maximum)

8.5.3. Link to Units Learning Outcomes

Refer to table on page 2.

8.5.4. Assessment Criteria

Refer to table on page 2.

8.5.5. Date Due

Submitted by Turnitin on MyLO, Midnight Thursday, 27th October 2011

9. How Your Final Result is Determined

To be able to pass this unit, you MUST undertake EACH of the six (6) Assessable

Discussions, submit EACH of the two Assignments AND submit the Capstone

Assignment by the due dates.

The marks for each of the four Assessment Tasks are combined to determine your final result. You must achieve an overall mark of at least 50% to pass the unit.

To be eligible to undertake the Capstone Assignment you MUST satisfactorily complete ALL of the Assessable Discussions and submit each of the two Assignments

(see ‘Final Submission Date for Assignment and Assessable Discussion’ below).


10. Submission of Assignments and Capstone Assignment

10.1. How to submit your Assignments and the Capstone Assignment

The two written assignments and capstone assignment MUST be submitted via

Turnitin on MyLO. A MS Word file containing your completed Assignment MUST be attached to your submission. The file name for the assignment should be as follows:

Student Surname; Initials; Assignment Detail e.g.: Student I M Capstone Assignment

10.2 Requirements for Assignments and the Capstone Assignment

The submitted Assignments 1 and 2 and the completed Capstone Assignment are to be presented in accordance with the Guide for Students issued by the Faculty of

Business. You should look under: ‘Presentation and Submission of Assignments’.

You can find a copy of the Guide at: ts%202006.pdf

Your attention is drawn particularly to the revised UTAS rules on Plagiarism (see Part

14 below). Whilst you will understand from previous comments that you are very much encouraged to work with other students and exchange information in this unit, submitted Assignments and the Capstone Assignment must be entirely your own work. Assignments and Capstone Assignment scripts containing any plagiarised information will be referred to the Head of School and will be subject to the disciplinary processes of the University.

The submitted Assignments (1 & 2) will be marked and returned as quickly as possible after submission.

10.3. Requests for extensions

Consistent with the Faculty’s policy on assessment submission, students with special circumstances may apply for an extension.

‘Special circumstances’ include medical or compassionate grounds but will not include work or other commitments. Requests for extensions should be made in

writing to the Unit Coordinator on or before the due date. Students will need to

provide independent supporting documentation to substantiate their claims.

Medical certificates or other evidence must be attached and must contain sufficient detail for the Unit Coordinator to make an informed decision. A statement or certificate from a doctor, counsellor, health professional or independent member of the community should state:

• The date the medical condition or other circumstance affected the student

• How the condition or circumstance affected the student’s ability to complete the assessment task.


10.4. Review of Results and Appeals

You may request a formal remark of your original submission (in accordance with

Rule of Academic Assessment 2, Clause 22.1). Under the Rule of Academic

Assessment 2, clause 23, you may also request a review of your final result in a unit. For further information see:

11. Penalties

11.1. Assessment Submission Policy


In this Policy

a. ‘day’ or ‘days’ includes all calendar days, including weekends and

public holidays;

b. ‘late’ means after the due date and time; and

c. ‘coursework’ includes all internal non-examination based forms of



This Policy applies to all students enrolled in Faculty of Business Units at whatever Campus or geographical location.


Students are expected to submit coursework on or before the due date and time specified in the relevant Unit Outline. The onus is on the student to prove the date and time of submission.


Students with special circumstances may apply for an extension. Requests for extensions should, where possible, be made in writing to the Unit Coordinator on or before the due date. Students will need to provide independent supporting documentation to substantiate their claims.


Late submission of coursework will incur a penalty of 10% of the total marks possible for that piece of assessment for each day the coursework is late unless an extension had been granted on or before the relevant due date.


Coursework submitted more than five (5) days late will not be accepted.


Academic staff do NOT have the discretion to waive a late penalty, subject to clause 4 above.

11.2. Word Length

The word limit specified on your assessment task is a maximum. If you submit overlength work there will be an automatic 10% penalty of available marks. It will be at the discretion of the Unit Coordinator whether the words beyond the limit will be assessed. Title pages, reference lists and appendices are not included in word counts.


11.3. Final Submission Date for Assignments and Assessable Discussion

If ALL of the Assessable Discussions have not been undertaken AND both

Assignments have not been submitted on or before Midnight on Thursday

13 October 2011 students will be awarded the grade of NN for the Unit.

11.4. Failure to Submit the Capstone Assignment by the Due Date

If the Capstone Assignment is not submitted by Midnight


Thursday 27 October 2011 students will be awarded the grade of NN for the Unit.

There will NO extensions beyond this date.

12. SETLs

SETL is the University’s Student Evaluation of Teaching and Learning program.

SETL is a system for feedback from students to academic teaching staff to help in the formulation and development of unit organisation and teaching. This program serves as the main systematic way for students to tell the University what they think of units they study and the teaching they receive. For further information about SETL see the

University Web site at:

SETL questionnaires will be posted to you towards the end of Semester 2 and you are asked to kindly complete and return them in the reply paid envelope provided.

13. Academic Referencing

In your written work you will need to support your ideas by referring to scholarly literature, works of art and/or inventions. It is important that you understand how to correctly refer to the work of others and maintain academic integrity.

Failure to appropriately acknowledge the ideas of others constitutes academic dishonesty (plagiarism), a matter considered by the University of Tasmania as a serious offence (see below).

The appropriate referencing style for the unit is explained in the Guide for Students issued by the Faculty of Business (see above).

For information on presentation of assignments, including referencing styles see:

14. Academic Misconduct

Academic misconduct includes cheating, plagiarism, allowing another student to

copy work for an assignment or an examination and any other conduct by which a student:

(a) seeks to gain, for themselves or for another person, any academic advantage or advancement to which they or that other person are not entitled; or

(b) improperly advantages any other student.


Students engaging in any form of academic misconduct may be dealt with under the

Ordinance of Student Discipline, and this can include imposition of penalties that range from a deduction/cancellation of marks to exclusion from a Unit of the

University. Details of penalties that can be imposed are available in the Ordinance of

Student Discipline – Part 3 Academic Misconduct, see .


Plagiarism is a form of cheating. It is taking and using someone else's thoughts, writings or inventions and representing them as your own; for example, using an author's words without putting them in quotation marks and citing the source, using an author's ideas without proper acknowledgment and citation, copying another student's work. If you have any doubts about how to refer to the work of others in your assignments, please consult your Unit Coordinator for relevant referencing guidelines, and the academic integrity resources on the web at:

The intentional copying of someone else’s work as one’s own is a serious offence punishable by penalties that may range from a fine or deduction/cancellation of marks and, in the most serious of cases, to exclusion from a unit, a course or the University.

The University and any persons authorised by the University may submit your assessable works to a plagiarism checking service, to obtain a report on possible instances of plagiarism. Assessable works may also be included in a reference database. It is a condition of this arrangement that the original author’s permission is required before a work within the database

can be viewed.

For further information on this statement and general referencing guidelines, see or follow the link under ‘Policy, Procedures and Feedback’ on the Current Students homepage.

15. Further Information and Assistance

If you are experiencing difficulties with your studies or assignments, have personal or life-planning issues, disability or illness which may affect your course of study, you are advised to raise these with your Unit Coordinator in the first instance.

There is a range of University-wide support services available to you including

Teaching & Learning, Student Services, International Services. Please refer to the

Current Students homepage at:

Should you require assistance in accessing the Library visit their website for more information at


If you have a problem;

In the first instance you should discuss the matter with your unit coordinator, lecturer or tutor. However, if you do not feel comfortable approaching one of these people, or if you have a discussion and are not satisfied with the outcome, then you are encouraged to contact the major coordinator:

Corporate Governance:





David Kronenberg


(03) 6226 2714

[email protected]

Discussions with the major coordinator will be kept in the strictest confidence.

You are always welcome to raise issues with the Head of School, Sue Hrasky, who you can email for an appointment ( [email protected]


If you are on the Launceston or the Cradle Coast campus and the coordinator is not located on that campus, you may consult Trevor Wilmshurst

(Launceston, [email protected]

) or Steve Allen (Cradle

Coast, [email protected]

) with whom you can also have confidential discussions.

If you wish to pursue the matter further, a student advocate may be able to assist you.

Information about the advocates is available at:

The University also has formal policies, and the following link gives you advice about the procedures that you can follow:

15.1. Student Services

In Hobart and Launceston, Student Services staff are available to assist you if you are experiencing difficulties with your study program, or if you have personal or life planning issues, disability or illness which may affect your course of study. You can discuss these issues with the Learning Skills Adviser, the Student Counsellor, the

Careers Adviser and/or the Disability Adviser.

15.2. Students with Disabilities - University and Faculty Equity Plans

Goal 1 of the University of Tasmania Equity Plan provides for: An inclusive teaching

and learning environment that values diversity, supports the pursuit of academic excellence and produces high quality education and employment results for all students and staff.

The Faculty of Business Equity Plan facilitates the University Plan at an operational level and has developed an ‘Action Plan’. The Action Plan for Goal 1 lays down


procedures to ensure that students have equal access to lecture and course materials.

The School of Accounting & Corporate Governance complies with these procedures.

16. Unit Schedule

The following Schedule sets out the Modules and Topics that make up this Unit. A suggested completion date is set out in the third column for those who wish to complete the course progressively throughout the semester. The Prescribed Readings for each Topic are indicated in the Course Materials on the Unit CD.






Corporate activity and sustainable development

Corporate Social Responsibility (CSR)

Suggested Completion


Thursday, Week 2,

21 July 2011

Thursday Week 5,

11 August 2011

Thursday Week 6,

18 August 2011




Accounting and the triple bottom line

Assignment 1 Due : Midnight Thursday

18 August

Triple bottom line

Mid-Semester Break 29 August – 4 September


Triple bottom line and the public sector

Ethical and socially responsible investment

Assignment 2 Due : Midnight Thursday

22 September

Sustainability and corporate governance

Thursday Week 8,

8 September 2011

Thursday Week 9,

15 September 2011

Thursday Week 11,

29 September 2011


Thursday Week 13,

13 October 2011

UTAS Study Period/BFA719 Capstone Period

Capstone Assignment Due: Midnight Thursday

27 October


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