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MAA767 - Enterprise Value Creation: Sustainability and Integrated Reporting

Year:	2023 unit information
Enrolment modes:	Trimester 2: Burwood (Melbourne), Online
Credit point(s):	1
EFTSL value:	0.125
Unit Chair:	Trimester 2: Eka Tan
Prerequisite:	Nil
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.
Scheduled learning activities - campus:	3 face-to-face contact hours per week (1 x 3 hour seminar)
Scheduled learning activities - online:	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

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 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’ 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	Explain the concept of integrated reporting, the drivers behind its development and the benefits and challenges of integrated reporting.	GLO1: Discipline-specific knowledge and capabilities
ULO2	Communicate to stakeholders the value creation process, and the ‘capitals’ that are material to an organisation’s present and future value creation.	GLO1: Discipline-specific knowledge and capabilities GLO2: Communication
ULO3	Apply strategies to implement integrated reporting, including integrated thinking, within an organisation.	GLO1: Discipline-specific knowledge and capabilities GLO4: Critical thinking
ULO4	Contribute effectively to building a cohesive and productive team.	GLO7: Teamwork

Assessment

Assessment Description	Student output	Grading and weighting (% total mark for unit)	Indicative due week
Assessment 1: (Individual) Report (Business)	1500 words	20%	Week 5
Assessment 2: Part A: (Group of 3) Report (Business) Part B: (Individual) Reflection (Self)	Part A: 2000 words Part B: 500 words	Part A: 20% Part B: 10%	Week 8
End-of-unit assessment task: Written Response Test	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

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.

Unit Fee Information

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