Ethics and Sustainability Reporting (ESR)

Ethics and Sustainability Reporting (ESR)

 
1. Welcome to the module
This handbook provides information on the Ethics and Sustainability Reporting (ESR) module.
The module looks in-depth at the range of approaches to measuring and reporting on social and environmental performance including, but not limited to, Social Accounting and Triple Bottom Line sustainability reporting. In this regard, the Global Reporting Initiative and various assurance standards associated with these approaches to social and environmental measurement will be critically analysed. Why and how these methods of evaluation and reporting have emerged will in addition be critically examined, through the use of case studies.
Furthermore, the module develops knowledge and understanding of the origins and development of ethics and Sustainability Reporting (ESR), by examining theoretical arguments about the relevance of ESR and social and environmental reporting (SER), and the extent of its use in the UK and internationally.
In summary, the module aims to develop the capabilities of students to appreciate the CSR agenda and to be future contributors to sustainable value creation for business and society at large, thus help to work for an inclusive and sustainable global economy. In achieving these aims, conceptual and empirical research will be utilised.
A student completing this course unit should be able to:
· Explain, with reference to business and society relations, how sustainable development, CSR and stakeholder theory, set the framework for ESR in practical and theoretical terms.
· Critically evaluate the historical development of the different techniques developed and used to measure and audit social and environmental performance.
· Explain the origins and development of ESR in theory and in practice, in particular in the context of globalisation.
· Evaluate the market-related and socially-related arguments in favour of ESR, and the impact of ESR on corporate performance, with interpretation from practical cases.
· Evaluate the relationship between ESR and financial reporting, and investigate investors’ and other stakeholders’ responses to ESR.
· Evaluate the role of regulation in ESR.

I wish you every success in studying this module.

2. Contact information
The building, telephone number and email contact details for the module leader and module tutor are as follows:
Office hours are: Thursday 13:15- 14:15 Friday 16:30- 17:30

3. Student support
If you require additional module support outside lecture/seminar/tutorial/office hour times please arrange to see the module team. It is advised that you email in advance to make such an appointment or check office hours on Zoom (link above). We are very happy to answer any queries you have concerning the module but do check the Yorkshare FAQs first (FAQs is Frequently Asked Questions). Enquiries of a general educational nature, which may range over a number of modules, should be addressed to the programme leader for your degree. If you are experiencing any other problems please see your personal supervisor who may direct you to a specialist University service.

4. Teaching sessions
The sessions are a combination of formal lecture, group activity and guest speakers. See the schedule below for specific content:
Module activity Hours
Learning Sessions 18
Self-study (including assessments) 182
Minimum study time 200

Lectures are recorded in advance and made available on the VLE in the respective section under Learning Materials. Note that guest speaker presentations are typically not recorded.

Students need to attend the sessions they are scheduled for. Switching between Groups is not allowed. If you attend the wrong session you will be send out, unless you attend by prior agreement.

5. Yorkshare VLE
Please regularly visit the module VLE (VLE is Virtual Learning Environment) site for updates to the module. The VLE contains all materials including:
· Workshop materials,
· Reading list
· This handbook,
· Additional materials,
· Important announcements.
6. Reading List
The core texts are below, but read around the subject, both ‘grey’ and academic literature. The module has an extensive reading list providing a wealth of sources. You are expected to engage with the reading list. Further information about the reading list can be found in an explanatory video on the VLE. The core text books are available electronically through Kortext (E-Textbook menu entry).
· Gray, R. (2014) Accountability, social responsibility and sustainability : accounting for society and the environment. Carol A. Adams & Dave Owen (eds.). Harlow, England , Pearson.
· Crane A. and Matten D. (2010), Business Ethics, managing corporate citizenship and sustainability in the age of globalization, Oxford University Press.
o There are different editions of the text book available in the library. The three most recent ones are fine to use, though the latest editions have been updated with current developments.

7. Schedule
The table below shows the breakdown of each week of lectures to show the lecture topic, seminar topic, activity expected, and recommended reading.
Lecture week Workshop topic Your activity for the week Recommended reading
Week 2
17/01/22 Conceptual Underpinnings Start reading key articles
Prepare for seminar Key reading as indicated on VLE
Week 3
24/01/22 Globalization, Corporate Legitimacy and Accountability Prepare for Case Study 1
Engage in core reading Key reading as indicated on VLE

Week 4
31/01/22 Globalization, Corporate Legitimacy and Accountability Prepare for Case Study 2
Engage in core reading Key reading as indicated on VLE

Week 5
07/02/22 Guest Speaker Engage in core reading
Prepare for seminar
Start working on Formative A Key reading as indicated on VLE

Week 6
14/02/22 The triple bottom line, the Global Reporting Initiative and Integrated Reporting Engage in core reading
Prepare for seminar Key reading as indicated on VLE

Week 7
21/02/22 Taskforce for Climate-related Financial Disclosures (TCFD) Engage in core reading
Prepare for seminar Key reading as indicated on VLE

Week 8
28/02/22 Social Return on Investment (SROI) Engage in core reading
Prepare for seminar Key reading as indicated on VLE

Week 9
07/03/22 Sustainable Development Goals Engage in core reading
Prepare for seminar Key reading as indicated on VLE

Week 10
14/03/22 Business Purpose Engage in core reading
Complete Formative A
Complete Formative B Key reading as indicated on VLE

8. Assessment
Assessment Overview
This module will be assessed by open assessment by way of TWO 1500 word essays. Each essay draws on parts of the module. In supporting you with the essays, you may submit an essay plan for each essay to receive formative feedback.
For the first assignment you will be expected to provide examples to illustrate your answers and also references (books, journal articles etc) from both the module and your own wider academic research. You will be expected to provide the references in the body of the text and a reference list at the end formatted in Harvard style.
For the second assignment references are less important, as the assignment is more practical, focusing on how firms report.
Resit
Should you fail the module, you will have to submit a resit assignment for each failed component of the module. The resit assignment is due during the vacation term resit period in August. Each of the resit assignments is 1500 words long. Further details will be made available nearer the time.
Assessment Criteria
The assignments require you to present a coherent argument (Assignment 1), whereas Assignment 2 focuses more on your ability to gather, succinctly analyse and report data.
Criteria Weighting
Assignment 1 50% of mark
Assignment 2 50% of mark

9. Module evaluation
This module will be evaluated by means of a module evaluation questionnaire which all students are asked to complete at the end of the module.
The results of this formal evaluation will be forwarded to student-staff committees and will be used to make alterations and improvements to the delivery and content of the module next year, if these are deemed to be necessary.
Additional module evaluation techniques are also employed. Issues concerning the module can be forwarded directly to the module leader or to staff student committee representatives. You may also have the opportunity to make informal comments and suggestions concerning the module in lecture or tutorial sessions.
Module evaluation is an integral part of the School’s annual review and reporting process; therefore, your input is highly valued and, as such, much appreciated.
10. Module changes
Wherever possible, the module timetable and content will be delivered as outlined in this module handbook.
However, at times changes do have to be made for example, because of illness / adverse weather. In the event of such changes occurring, every effort will be made to re-schedule the activity, or replace it with work of an equivalent nature. It is highly likely that there could be a shift of material by up to a week to accommodate guest speakers.
You are therefore advised to consult the VLE for this module regularly. Please take note of University emails, as announcements from the VLE are also sent by email.
11. Exceptional circumstances
Exceptional Circumstances’ is the name that we give to problems, usually of a serious, short-term and unexpected nature, that can affect performance in an assessment. The most common reason that assessments are affected is probably physical illness but other exceptional circumstances include bereavement, mental health issues or being the victim of a crime. If you are unable to complete an open assessment and for one of these reasons and wish to request an extension, or you feel an assessment (open or closed) has been affected by a mitigating circumstance it is essential that you submit a claim to the School.
Extension requests should be submitted prior to the assessment deadline.
If you wish to claim that an assessment has been affected by exceptional circumstances you MUST SUBMIT YOUR CLAIM to the School WITHIN 7 DAYS of the due date of the assessment. Claims submitted outside the 7 day period are not normally considered.
For further details on how to submit a claim and what is normally considered an exceptional circumstance please consult the Undergraduate or Postgraduate handbook on the VLE.

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