MAA267 - Enterprise Value Creation: Sustainability and Integrated Reporting
Unit details
| Year: | 2024 unit information |
|---|---|
| Enrolment modes: | Trimester 2: Burwood (Melbourne), Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 2: Eka Tan |
| Prerequisite: | Must have passed 8 credit points |
| Corequisite: | Nil |
| Incompatible with: | Nil |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus seminar (recordings provided) each week. |
| Educator-facilitated (scheduled) learning activities - online unit enrolment: | 1 x 3 hour online seminar (recordings provided) each week. |
Content
This unit will provide students with a detailed understanding of emerging developments with respect to integrated reporting. The unit will provide a detailed coverage of the Integrated Reporting (<IR>) framework and guidelines developed by the International Integrated Reporting Council (IIRC). Unit coverage will enable students to understand how to orient internal processes to the six key capitals that are material to an organisation’s present and future value creation and how the development of an integrated internal and external reporting focus on value creation poses challenges and drives benefits for organisations. Students will examine and critique specific examples of organisations’ <IR> reports.
| ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
|---|---|---|
| ULO1 | Describe and explain the drivers of change in Corporate Reporting specifically focusing on how Integrated Reporting can improve the reporting process by incorporating Sustainability Reporting and Financial Reporting into one coherent framework. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Examine the relevance and role of Sustainability reporting, Integrated Reporting, and Integrated Thinking to business leadership, decision making, and enterprise value creation (destruction). | GLO1: Discipline-specific knowledge and capabilities |
| ULO3 | Prepare and evaluate business reports using Integrated Thinking and established frameworks (e.g. Integrated Reporting) that explain the Business and how they create long term value to its financial capital providers and other key stakeholders. | GLO1: Discipline-specific knowledge and capabilities |
| ULO4 | Identify and assess the mechanisms used to enhance stakeholder trust through assurance of non-financial information. | GLO1: Discipline-specific knowledge and capabilities |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment Task 1: (Individual) Report (Business) | 1500 words | 25% | Week 5 |
| Assessment Task 2: (Group of 3) Report (Business) | 1500 words | 25% | Week 8 |
| End-of-unit assessment task: Written | 2 hours | 50% | End-of-unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning Resource
The texts and reading list for the unit can be found on the University Library at the link here: MAA267 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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