ACCT5961 Reporting for Climate Change and Sustainability - 2018

Subject Code
ACCT5961
Study Level
Postgraduate
Commencing Term
Semester 1
Total Units of Credit (UOC)
6
Delivery Mode
On Campus
School
Accounting

1. Course Details

Summary of Course

The Brundtland report (1987) also referred to as “Our Common Future” alerted the world to the urgency of making progress toward economic development that could be sustained whilst minimising the depletion of natural resources and harm to the environment. At the Earth Summit in Rio in 1992, education was identified as one of the key forces to the processes of achieving sustainable development during the 21st Century. Since then, the goal of sustainability has slowly been integrated in the values, policies and practices of governments and businesses, hence, the need for education to address the risks and challenges confronting our society.

This course explores issues related to climate change and sustainability and the implications for businesses. As the course is offered in a business faculty, it is only appropriate to focus on business activities with ethical and social significance that are often omitted from conventional profit oriented business transactions. Insights on established and proposed policy frameworks such as the Global Reporting Initiative (GRI) will provide students with an overview of sustainability reporting and the ability to start preparing a sustainability report in their current or future employment. Integrated Reporting will also be covered showcasingorganisations who have introduced integrated thinking in their periodic reporting regarding aspects of value creation.

The course also highlights the significance of transparency and accountability in reporting environmental, social and governance (ESG) performance, key aspects tracked by socially responsible investors. With increasing regulation, for businesses to thrive in a carbon constrained economy, it is also vital for businesses to measure and manage their carbon footprint. The current state and trends in accounting and reporting for greenhouse gas (GHG) emissions, particularly the GHG Protocol, the National Greenhouse Energy Reporting (NGER) Scheme in Australia and an illustration of an Environmental Management System will be discussed.

An overview and assessment of current practices in assurance for sustainability reports and greenhouse gas statements will also be covered particularly the drivers for assurance and the providers of assurance statements.

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

  • Program Learning Goals and Outcomes
  • Academic Integrity and Plagiarism
  • Student Responsibilities and Conduct
  • Special Consideration
  • Protocol for Viewing Final Exam Scripts
  • Student Learning Support Services

View course Policies and Support

Course Aims and Relationship to Other Courses

The primary objectives of the course are to provide students with:
  • awareness and understanding of issues related to climate change and sustainability and the opportunities/challenges it presents to businesses;
  • awareness and understanding of voluntary and mandatory reporting frameworks and how these initiatives aim to address climate change and sustainable development issues (e.g. GHG Protocol; GRI, <IR>, CDP)
  • awareness of emission reduction strategies (e.g. energy efficiency initiatives);
  • awareness of Australia’s climate policy and legislative framework (e.g. NGER Act) and how these affect the accounting and reporting policies of businesses; and,
  • awareness and understanding of the trends in the assurance of sustainability and GHG reports.
This course is:
  • an elective unit available to any Master courses offered in the Business School;
  • an elective unit in the Master of Environmental Management (MEM);
  • and may be made available in other programmes.
This subject requires no prior knowledge of the science or public policy aspects of climate change.

Student Learning Outcomes

The Course Learning Outcomes are what you should be able to DO by the end of this course if you participate fully in learning activities and successfully complete the assessment items.

The Learning Outcomes in this course also help you to achieve some of the overall Program Learning Goals and Outcomes for all undergraduate and postgraduate coursework students in the Business School. Program Learning Goals are what we want you to BE or HAVE by the time you successfully complete your degree (e.g. ‘be an effective team player’). You demonstrate this by achieving specific Program Learning Outcomes - what you are able to DO by the end of your degree (e.g. ‘participate collaboratively and responsibly in teams’).

For more information on Program Learning Goals and Outcomes, refer to the course Policies and Support.

The following table shows how your Course Learning Outcomes relate to the overall Program Learning Goals and Outcomes, and indicates where these are assessed (they may also be developed in tutorials and other activities):

Program Learning Goals and Outcomes Course Learning Outcomes Course Assessment Item
This course helps you to achieve the following learning goals for all Business undergraduate/postgraduate coursework students:

On successful completion of the course, you should be able to:

This learning outcome will be assessed in the following items:

1 - Knowledge

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

  • Seminar engagement with peers, lecturers and guest speakers
  • Carbon footprint exercise
  • Individual essay on sustainability reports
  • Group case study
  • Site tours
  • Final exam
2 - Critical thinking and problem solving

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

  • Seminar engagement with peers, lecturers and guest speakers
  • Carbon footprint exercise
  • Individual essay on sustainability reports
  • Group case study
  • Final exam
3a - Written communication

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

Learn independently and assume responsibility for your own learning process and appreciate that as a business professional you will need to continue to develop your skills as business issues emerge in a competitive economy;

Develop ability to do independent research and identify relevant information needed to make business decisions and apply this in a business situation.

Develop skills to engage and communicate with peers and lecturers in classroom discussions.

Develop awareness of ethical, environmental and sustainability considerations in business decision-making and practice.

  • Carbon footprint exercise
  • Individual essay on sustainability reports
  • Group case study
  • Final exam
3b - Oral communication

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

Develop skills to engage and communicate with peers and lecturers in classroom discussions.

Develop awareness of ethical, environmental and sustainability considerations in business decision-making and practice.

  • Seminar engagement with peers, lecturers and guest speakers
  • Seminar presentation
4 - Teamwork

Develop skills to engage and communicate with peers and lecturers in classroom discussions.

Develop ability to function effectively in a team base environment.

  • Group report
  • Seminar presentation
5a - Ethical, social and environmental responsibility

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

Learn independently and assume responsibility for your own learning process and appreciate that as a business professional you will need to continue to develop your skills as business issues emerge in a competitive economy;

Develop ability to do independent research and identify relevant information needed to make business decisions and apply this in a business situation.

Develop awareness of ethical, environmental and sustainability considerations in business decision-making and practice.

  • Carbon footprint exercise
  • Individual essay on sustainability reports
  • Group case study
  • Final exam
  • Seminar engagement with peers, lecturers and guest speakers
  • Site tours
5b - Social and cultural awareness

Understand emerging issues that arise due to climate change and its implications to businesses.

Understand why businesses need to support sustainable development practices.

Identify and understand strategies to adapt and mitigate the effects of climate change (e.g. energy reduction strategies)

Articulate understanding of mandatory and voluntary and reporting frameworks on sustainability and be able to identify the costs and benefits of these initiatives (e.g.GRI, <IR>, CDP)

Understand and articulate the requirements of the National Greenhouse and Energy Reporting (NGER) Act; and,

Understand the role of assurance in sustainability reporting and GHG reporting.

Learn independently and assume responsibility for your own learning process and appreciate that as a business professional you will need to continue to develop your skills as business issues emerge in a competitive economy;

Develop ability to do independent research and identify relevant information needed to make business decisions and apply this in a business situation.

Develop awareness of ethical, environmental and sustainability considerations in business decision-making and practice.

  • Seminar engagement with peers, lecturers and guest speakers
  • Individual essay on sustainability reports
  • Group case study
  • Site tours

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrMaria BalatbatRoom 3061a, Quadrangle Building – Ref E15+61 2 9385 5808By appointment

Communication with staff

Consultation times above are during lecture weeks only. Other times are by appointment only. If you have any questions on course administration, your contact is Dr Maria Balatbat at the first instance via e-mail or phone.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Students should commit to co-learning with instructors, peers and guest lecturers to develop awareness and understanding of the developing issues related to climate change and sustainability. This requires students to read the assigned materials before class and contribute and participate in the class discussions. Given the breadth of disciplines involved in understanding the phenomenon of climate change and its effect on sustainability, it is expected that there will be a myriad of materials available for curious minds. Although the course covers limited parts of the materials available, students should still expect this course to be reading intensive. Students should learn to skim read the suggested reading materials.

All the materials are available in the course website on Moodle and students may print them at their leisure, when (and if) needed.

General references are also suggested for additional reading to allow students to better understand the issues surrounding the climate change and sustainability and therefore allow students to participate in the ongoing debate on these topical issues. Self-reflection questions are also provided at the end of each topic to test students’ knowledge of the material in relevant weeks. There are also useful websites that students may peruse to supplement these readings. Some of these are provided in Section 5 of this course outline.

Learning Activities and Teaching Strategies

The course consists of weekly three-hour seminar style classes. In most classes, the format will include a combination of some of the following activities:

  • Powerpoint presentations and class discussions
  • Video presentations
  • In-class exercises and oral presentations
  • Guest lecturers in selected weeks with open forum
  • Case study and seminar presentations in selected weeks
  • Formal presentation of a comprehensive case study
  • Site visits (e.g. energy efficient work places; sustainable work environment)

At university, the focus is on your self-directed search for knowledge. Reading materials, lectures, presentations by practitioners, assessments and other resources are provided to help you learn. It is up to you to choose how much work you do in each part of the course: preparing for classes; researching on topic covered; attempting assigned questions; completing assignments; studying for exams; or seeking assistance from peers or teaching staff. You must choose an approach that best suits your learning style and goals in this course. The aim is to provide you with a flexible but directed learning approach. It is also important that students seek help on a timely manner by utilising consultation hours during the semester not only during exam period.

5. Course Resources

The website for this course is on UNSW Moodle at:

Reading materials used are listed in the weekly seminar schedule of this course outline. Some of these materials are available from the course website (Moodle) but other materials may need to be downloaded from other websites as indicated. Handouts will also be distributed during the seminar as appropriate.

Useful general reading references:

  • Eccles, R. and M. Krzus (2010). One Report: Integrated Reporting for Sustainable Strategy, New Jersey, John Wiley & Sons.
  • Hodgkinson, D. And R. Garner (2008). Global Climate Change Australian Lay and Policy, Sydney, Lexis Nexis Butterworths.
  • Hopwood, A., J. Unerman, and J. Fries (Eds.), (2007). Accounting for Sustainability: Practical Insights, London, Earthscan.
  • Jackson, T. (2009). Prosperity Without Growth: Economics for a Finite Planet, Oxon, Earthscan.
  • McKay, D. (2008). Sustainable Energy without the hot air, Cambridge. (see Link)
  • Moscardo, Lamberton, Wells et al. (2013). Sustainability in Australian Business, Principles and Practice, Milton, Queensland, John Wiley & Sons.
  • Smith, M., K. Hargroves and C. Desha (2010). Cents and Sustainability Securing Our Common Future by Decoupling Economic Growth from Environmental Pressures, London, Earthscan.
  • Unerman, J, J. Bebbington, and B O'Dywer (Eds.), (2007). Sustainability, Accounting and Accountability editors London and New York, Routledge.

The following websites are also useful references:

6. Course Evaluation & Development

This course was introduced in 2009 and is expected to develop in time with international and national developments. Each year feedback is sought from students and other stakeholders about the courses offered in the School and continual improvements are made based on this feedback. As a major stakeholder, your feedback is important, and you will be able to contribute to this process by participating in UNSW's myExperience survey later in the semester.

7. Course Schedule

Week 1: 26 Feb
Activity

Seminar

Topic

Introduction to Climate Change and Sustainability and implications to Businesses – Risks and Opportunities

Learning Objectives:

a) Awareness of issues on climate change and role of human activities in this phenomenon;

b) Understand that the world is too dependent on fossil fuels and introduce other sustainable sources of energy (e.g. renewable energy such as wind, hydro and solar power);

c) Understanding the concepts of sustainability and sustainable development

d) Understanding opportunities and challenges that face businesses this century; and,

e) Awareness of international and government initiatives to address climate change and sustainability issue.

 

Week 2: 05 Mar
Activity

Seminar

Topic

Introduction to Climate Change and Sustainability and implications to Businesses – Risks and Opportunities (continued)

Learning Objectives:

a) Awareness of issues on climate change and role of human activities in this phenomenon;

b) Understand that the world is too dependent on fossil fuels and introduce other sustainable sources of energy (e.g. renewable energy such as wind, hydro and solar power);

c) Understanding the concepts of sustainability and sustainable development

d) Understanding opportunities and challenges that face businesses this century; and,

e) Awareness of international and government initiatives to address climate change and sustainability issue.

 

Week 3: 12 Mar
Activity

Seminar

Topic

Corporate Social Responsibility Reporting

Learning Objectives:

a) Understand what corporate social responsibility reporting is all about;

b) Identify the potential benefits and challenges of producing a sustainability report.

c) Gain knowledge of a sustainability reporting framework, in this case the Global Reporting Initiative;

d) Awareness of other guidance on sustainability reporting

e) Gain knowledge of common business indicators to assess company performance, particularly social and environmental indicators

f) Awareness of current issues/developments in sustainability reporting particularly the introduction of one report in the form of integrated reporting.

Week 4: 19 Mar
Activity

Seminar

Topic

Corporate Social Responsibility Reporting (continued)

Learning Objectives:

a) Understand what corporate social responsibility reporting is all about;

b) Identify the potential benefits and challenges of producing a sustainability report.

c) Gain knowledge of a sustainability reporting framework, in this case the Global Reporting Initiative;

d) Awareness of other guidance on sustainability reporting

e) Gain knowledge of common business indicators to assess company performance, particularly social and environmental indicators

f) Awareness of current issues/developments in sustainability reporting particularly the introduction of one report in the form of integrated reporting.

Week 5: 26 Mar
Activity

Seminar

Topic

Greenhouse Gas (GHG) Accounting

Learning Objectives:

a) Introduction on various tools used in carbon footprinting

b) Key elements in establishing a GHG inventory using the Greenhouse Gas Protocol (Protocol);

c) Understanding and reporting of elements covered in the Protocol; and

d) Awareness of issues that arise in the application of the Protocol.

Assessment/Other

Content Analysis of a Sustainability Report

Mid Semester Break: 02 Apr
Activity

Seminar

Week 6: 09 Apr
Activity

Seminar

Topic

Reporting requirements under the NGER Act

Learning Objectives:

a) Overview of the policy context in which the NGER Act is situated.

b) Understand how the NGER Act and subordinate legislation fit together under the NGER framework.

c) Gain knowledge of the reporting requirements under the NGER Act.

d) Gain knowledge of the enforcement and administration provisions under the NGER Act.

Week 7: 16 Apr
Activity

Seminar

Topic

Carbon Markets and Accounting for Carbon Emission Permits

Learning Objectives:

a) Awareness of the Australia’s emission profile and its Carbon Policy;

b) Awareness of the trends in carbon markets and lessons learnt

c) Understand how emission permits arise and how to account and report this instrument in the financial reports;

d) Explore implications to financial reporting of current accounting treatments for emission permits;

Assessment/Other

Carbon Footprinting Assessment due

Week 8: 23 Apr
Activity

Seminar

Topic

Socially Responsible and Ethical Investing

 

Learning Objectives:

a) Awareness of what is responsible investing;

b) Understand metrics/frameworks used to evaluate responsible investing;

c) Awareness of the purpose and objectives of the carbon disclosure project (CDP);

d) Gain knowledge of the disclosures contained in CDP;

e) Awareness of trends and quality of ESG disclosures; and

Understand the benefits of integrating socially responsible practices in business operations.

Week 9: 30 Apr
Activity

Seminar

Topic

Energy Efficiency and Environmental Management Systems

Learning objectives:

a) To introduce energy efficiency opportunities and challenges as a means to reducing the environmental impact of company activities

b) Learn from practical energy efficiency initiative case studies.

c) Gain knowledge of Energy Management Systems

d) Gain knowledge of what is covered in IS0 50001

e) Gain knowledge on how to develop and implement an energy policy

Week 10: 07 May
Activity

Seminar

Topic

Sustainability and GHG Assurance

Learning Objectives:

a) Overview of assurance principles.

b) Overview of sustainability and GHG assurance.

c) Understand the differences between financial and sustainability/GHG assurance

d) Understand the framework for undertaking sustainability and GHG assurance engagements

e) Understand the process for the development of, and the current status of the International GHG Assurance Standard.

f) Gain knowledge of the assurance requirements under the NGER Act.

Week 11: 14 May
Activity

Seminar

Topic

- Introduction to Climate Change and Sustainability and implications to Businesses – Risks and Opportunities

Learning Objectives:

a) Awareness of issues on climate change and role of human activities in this phenomenon;

b) Understand that the world is too dependent on fossil fuels and introduce other sustainable sources of energy (e.g. renewable energy such as wind, hydro and solar power);

c) Understanding the concepts of sustainability and sustainable development

d) Understanding opportunities and challenges that face businesses this century; and,

e) Awareness of international and government initiatives to address climate change and sustainability issue.

 

Week 12: 21 May
Activity

Seminar

Topic

Wrap-up review and Special Topics (e.g. life cycle assessment)

Assessment/Other

Hard copy of Group Written Report due in class at 6pm

8. Policies

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

Program Learning Goals and Outcomes

The Business School Program Learning Goals reflect what we want all students to BE or HAVE by the time they successfully complete their degree, regardless of their individual majors or specialisations. For example, we want all our graduates to HAVE a high level of business knowledge and a sound awareness of ethical, social, cultural and environmental implications of business. As well, we want all our graduates to BE effective problem-solvers, communicators and team participants.

You can demonstrate your achievement of these goals by the specific outcomes you achieve by the end of your degree (i.e. Program Learning Outcomes—henceforth PLOs). These PLOs articulate what you need to know and be able to do as a result of engaging in learning. They embody the knowledge, skills and capabilities that are identified, mapped, taught, practised and assessed within each Business School program.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as outlined in the UNSW Assessment Design Procedure. It is therefore important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the course components and assessments of the courses within your program of study.

Program Learning Outcomes

  • Undergraduate
  • Postgraduate Coursework
Knowledge You should be able to identify and apply disciplinary knowledge to business situations in a local and global environment.
Critical thinking and problem solving You should be able to identify and research issues in business situations, analyse the issues, and propose appropriate and well-justified solutions.
Written communication You should be able to prepare written documents that are clear, concise and coherent, using appropriate style and presentation for the intended audience, purpose and context.
Oral communication You should be able to prepare and deliver oral presentations that are clear, focussed, well-structured, and delivered in a professional manner.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Workplace skills (Co-op programs only) You should be able to conduct yourself in a professional manner in the work environment, communicate effectively in diverse workplace situations and be able to apply discipline knowledge and understanding to real business problems with initiative and self-direction.
Related PLO Documents View the Undergraduate Honours PLOs (pdf)
Knowledge You should be able to identify and apply current knowledge of disciplinary or interdisciplinary theory and professional practice to business in local and global environments.
Critical thinking and problem solving You should be able to identify, research and analyse complex issues and problems in business and/or management, and propose appropriate and well-justified solutions.
Written communication You should be able to produce written documents that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Oral communication You should be able to produce oral presentations that communicate complex disciplinary ideas and information effectively for the intended audience and purpose.
Teamwork You should be able to participate collaboratively and responsibly in teams, and reflect on your own teamwork, and on the team’s processes and ability to achieve outcomes.
Ethical, social and environmental responsibility
  1. You should be able to identify and assess ethical, environmental and/or sustainability considerations in business decision-making and practice.
  2. You should be able to identify social and cultural implications of business.
Related PLO Documents View the Master of Philosophy PLOs (pdf)
 View the Doctor of Philosophy PLOs (pdf)

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Research capability
  • Teamwork
  • Workplace skills
  • Written communication
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • Critical thinking and problem solving
  • Knowledge
  • Oral communication
  • Workplace skills
  • Written communication
Professionals capable of ethical, self- directed practice and independent lifelong learning
  • Ethical, social and environmental responsibility
  • Workplace skills
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • Ethical, social and environmental responsibility
  • Oral communication
  • Written communication

The Business School strongly advises you to choose a range of courses that assist your development against these PLOs and graduate capabilities, and to keep a record of your achievements as part of your portfolio. You could use these records for work or further study. For support with selecting your courses contact the UNSW Business School Student Centre.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.

Plagiarism

UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website

Workload

It is expected that you will spend at least nine to ten hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of eighteen to twenty hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance

Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.).

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Special Consideration

You must submit all assignments and attend all examinations scheduled for your course. You can apply for special consideration when illness or other circumstances beyond your control, interfere with your performance in a specific assessment task or tasks. Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

General information on special consideration for undergraduate and postgraduate courses can be found in the Assessment Implementation Procedure and the Current Students page.

Please note the following:

  1. Applications will not be accepted by teaching staff. The lecturer-in-charge will be automatically notified when you lodge an online application for special consideration
  2. Decisions and recommendations are only made by lecturers-in-charge (or by the Faculty Panel in the case of final exam special considerations), not by tutors
  3. Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession
  4. Special consideration requests do not allow lecturers-in-charge to award students additional marks

Business School Protocol on requests for Special Consideration

The lecturer-in-charge will need to be satisfied on each of the following before supporting a request for special consideration:

  1. Does the medical certificate contain all relevant information? For a medical certificate to be accepted, the degree of illness and its impact on the student must be stated by the medical practitioner (severe, moderate, mild). A certificate without this will not be valid. Students should also note that only medical certificates issued after physically visiting a registered medical practitioner will be accepted. Medical certificates submitted for Special Consideration should always be requested from a registered medical practitioner that you have seen at a medical practice. Certificates obtained online or via social media may be fraudulent and if relied upon could result in a breach of the UNSW Student Code.
  2. Has the student performed satisfactorily in the other assessment items? To understand what Satisfactory Performance means in this course, please refer to the 'Formal Requirements' section in Part A of your Course Outline

Special Consideration and the Final Exam in undergraduate and postgraduate courses

Applications for special consideration in relation to the final exam are considered by a Business School Faculty panel to which lecturers-in-charge provide their recommendations for each request. If the Faculty panel grants a special consideration request, this will entitle the student to sit a supplementary examination. No other form of consideration will be granted. The following procedures will apply:

  1. Supplementary exams will be scheduled centrally and will be held approximately two weeks after the formal examination period.

    Supplementary exams for Semester 1, 2018 will be held during the period 14 - 21 July, 2018. Students wishing to sit a supplementary exam will need to be available during this period.

    The date for all Business School supplementary exams for Summer Term 2017/2018 is Wednesday, 21 February, 2018. If a student lodges a special consideration for the final exam, they are stating they will be available on this date. Supplementary exams will not be held at any other time.

  2. Where a student is granted a supplementary examination as a result of a request for special consideration, the student’s original exam (if completed) will be ignored and only the mark achieved in the supplementary examination will count towards the final grade. Absence from a supplementary exam without prior notification does not entitle the student to have the original exam paper marked, and may result in a zero mark for the final exam.

The Supplementary Exam Protocol for Business School students is available at: http://www.business.unsw.edu.au/suppexamprotocol

For special consideration for assessments other than the final exam refer to the ‘Assessment Section’ in your course outline.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Please check the protocol here.

Given individual schools within the Faculty may set up a local process for viewing final exam scripts, it is important that you check with your School whether they have any additional information on this process. Please note that this information might also be included in your course outline.


Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
02 9385 4508

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9385 2650

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
itservicecentre@unsw.edu.au
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@unsw.edu.au
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
counselling@unsw.edu.au
02 9385 5418


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