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2021 unit information
Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester.
Thank you for your flexibility and commitment to studying with Deakin in 2021.
Last updated: 4 June 2021
Not offered in 2021
Must have passed 8 credit points
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 3 hour seminar per week
Online independent and collaborative learning including 5 scheduled online workshops of 2 hours duration. Other resources include number of pre-recorded lectures and short videos.
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.
Describe and explain the concept of integrated reporting, the drivers behind the development of integrated reporting, and the benefits and challenges of adopting integrated reporting.
GLO1: Discipline-specific knowledge and capabilities
ULO2
Evaluate and explain the concept of value creation and the value creation process, the ‘capitals’ that are material to an organisation’s present and future value creation, and the relationship between the ‘capitals’ and value creation.
GLO1: Discipline-specific knowledge and capabilitiesGLO2: CommunicationGLO4: Critical thinking
ULO3
Identify the conditions that are likely to lead to the successful implementation of integrated reporting, including integrated thinking, within an organisation.
GLO1: Discipline-specific knowledge and capabilitiesGLO4: Critical thinking
ULO4
Evaluate examples of the actual <IR> reports and practices of a sample of organisations.
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
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.
Hurdle requirement: Achieve at least 50% of the marks available on the examination
Texts and reading lists for units can be found on the University Library via the following link. 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.
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