AB0301

Legal and Ethical Issues in Sustainability

______________________________________________________________________
Academic Year : 2020/21 Semester : 1
Course Course
: Ms. Sabina Sudan : Ms. Sabina Sudan
Coordinator Instructor
Pre-requisites : None
No. of AUs : 3

Course Description and Scope

Sustainability focuses on meeting the needs of the present without compromising the ability
of future generations to meet their needs. The concept of business sustainability comprises
three pillars: economic, environmental and social (Human & Labor) - also known as people,
planet and profits. (Investopedia https://www.investopedia.com/terms/s/sustainability.asp_).
The focus recently (including by regulators) has added a fourth pillar – governance (anti-
bribery and corruption).

Organizations in the pursuit of profit have been implicated in a number of scandals involving
bribery & corruption, fraud, labour and human rights abuses, and environmental degradation.
What role does law and ethics play in holding companies and individuals responsible for
such scandals? How can companies ensure that they pay attention to social, environmental
and governance factors and remain profitable? How do individuals and organizations decide
what is the right thing to do? This course will require students to understand broad business
sustainability issues and to apply ethical reasoning processes to decision making.

As sustainability, anti-corruption and corporate social responsibility (“CSR”) issues gain

recognition as fundamental to strategy and execution in all organizations, this course will
examine the measures we can take to ensure sustainability. Initiatives & laws such as Anti-
Bribery and Corruption (e.g. the United States Foreign Corrupt Practices Act (FCPA), the UK
Bribery Act), the Sustainable Development Goals, the Universal Declaration of Human
Rights and the United Nations Global Compact will be considered, along with practical
examples of implementation or lack thereof. The focus will be on best practices in
addressing sustainability/CSR challenges and opportunities faced by all
entities/organizations.

Entities that incorporate sustainability practices into their operations benefit directly and
indirectly, including but not limited to, productivity gains, improved image and enhanced
reputation, and attraction and retention of human capital.

We will discuss some international and local laws that are relevant to doing business in
Singapore, Asia and globally. We will refer to industry codes and/or case studies to identify
practical examples of corporate implementation of good governance, or lack thereof. We will
examine the elements of an effective compliance program as a tool to risk management.

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Proposed Weekly Schedule
Session No. Topics
Part 1 Sustainability and Business Ethics
Week 1 Sustainability – General Introduction
 Sustainability and Sustainable Development
Weeks 2 & 3 Business Ethics and Reasoning: personal and corporate
 Relevance
 Ethics and Social Responsibility
 Ethics and the Law
 Ethical Theories and Framework
 Analysis of Ethical Issues
Part 2 Corporate Social Responsibility
Week 4 Corporate Social Responsibility
 Definition, misconceptions and generalizations
 Responsibility vs Profit Maximization
 Components
 Principles and Standards
Week 5 Corporate Social Responsibility/Sustainability: Asian Focus
 Perception and practices in selected Asian countries
Weeks 6 & 7 Bribery and Corruption: Global and Bribery and Corruption: Asia Focus
 Definition
 Types
 Facilitation, Gifts and Hospitality
 Some National, Asian and International Anti-corruption laws and regulations
 Compliance programmes
 Ethics, Culture, Corruption and Whistleblowing
Recess week
Week 8 Human Rights
 Identification of issues
 The Universal Declaration of Human Rights
 Ruggie Framework
Week 9 Labour Rights
 International Labor Organization
 Identification of issues
 Relevant Labor Laws
 Corporate Codes of Conduct
Week 10 Environment
 Identification of core issues
 Principles and Standards
 Business impact on the Environment
Part 3 Corporate Governance
Week 11 Corporate Governance
 Relevance for Sustainability
 Role of Institutional Investors
Week 12 Sustainability Reporting
 Integrated reporting
Week 13 Risk Management
• Risk Mapping
• Sustainability related risks
• Practices and Policies
• Implementation

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Course Learning Goals and Objectives
Learning Learning Objectives Assessment Methods Assessment
Goals Rubrics
Ethical The ability to identify legal, ethical  Quiz Ethical
Reasonin and corporate social responsibility  Class Reasoning
g Skills issues occurring in the business Participation
context and to apply legal and  Team Project –
ethical theories and frameworks powerpoint
to analysis of business situations presentation
to embed sustainable business  Written Review
practices

1. Learning & Teaching Methods

There are a total of 13 seminars x 3 hours each. I will provide you with readings and/or pre-
seminar preparatory work for each seminar to highlight the key issues that we will cover during
each seminar. The reading materials will help you focus on understanding key concepts and
principles relevant to the course. In addition, we will discuss case studies for most, if not all
topics.

You are expected to spend between 2 to 4 hours every week for the pre-reads prior to each
seminar. You may find that you are unable to follow or participate in the seminar discussions if
you do not prepare adequately. Some pre-reads will be discussed in more detail in class.

2. Course Assessment
Components Weight Individual/Group Assessment Rubric

A Class Participation (Weeks 1-13) 20% Individual

B Quiz (Week 13) 20% Individual

Team Projects (Weeks 4 – 12) Total 60%

C Team Class Presentation 30%] Individual Rubric:
Ethical Reasoning
D Written Review of another team’s 30% Team
presentation
Total 100

2.A: Class participation Weeks 1 - 13:

I expect you to be actively involved in the class discussions based on the weekly pre-reads
which may involve formal or informal presentations. You will be graded on your individual
performance for these in-class discussions, exercises and/or presentations.

Performance
Traits
1 2 3

Hardly focuses in Occasionally engages in Engages fully

class (e.g. using distracting activities (e.g. in class
Engagement
mobile phone, using mobile phone,
unnecessary chatting) unnecessary chatting) in
class.

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 No Contributions Contributions
Contributio contributions/Contribu demonstrate knowledge are
n quality tions lack substance of subject matter constructive
and insightful

2.B: WEEK 13. End of term quiz in class quiz. Closed book based on pre-reads and
seminar class content. Multiple Choice and/or True & False questions. Please mark the
date on your calendar.

2.C: Team Presentation (grading individual) Weeks 4 to 12

You will be assigned into teams and I will assign each team a topic from the seminar
content. I will help you identify a company that has suffered a scandal in the recent 2 years.
Your team will provide a root cause analysis of the issues / causes that led to the
scandal/crisis; the stakeholders impacted, and propose short, mid and long-term strategies
to address the gaps and embed a strong ethical culture to bring the company back to a
positive financial and reputational sustainable path.
Though a team project, you will be graded on your individual performance in accordance
with the Ethical Reasoning rubric. See below.
Ethical Reasoning rubric

Traits Performance
Not Yet Substantially Developed
Ethical Sensitivity or
Awareness
Unable to identify ethical elements Able to identify ethical
Ability to sieve out, recognize in the case scenario. elements in the case
and identify ethical issues scenario.
and risks in the case
Evaluation: Not Yet 1 2 3 4 5 6 7 8 9 10
scenario.
Substantially Developed
Not Yet Substantially Developed
Ethical Knowledge,
Understanding and
Unable to demonstrate adequate Able to identify some of the
Judgment
knowledge and understanding of relevant ethical notions
Ability to raise pertinent relevant concepts and how they relevant to understanding
questions or clarify relevant work. and forming an appropriate
information to obtain a clearer judgment.
understanding and/or form an
appropriate judgment of the Evaluation: Not Yet 1 2 3 4 5 6 7 8 9 10
issues involved in the case Substantially Developed
scenario.

Not Yet Substantially Developed

Ethical Reasoning and
Solution
Unable to apply ethical reasoning to Able to apply ethical
Ability to apply sound and resolve the relevant problems or reasoning logically and
robust ethical reasoning in issues. rationally to resolve the
developing viable solutions to problems or issues.
resolve the problems or
issues. Evaluation: Not Yet 1 2 3 4 5 6 7 8 9 10
Substantially Developed

Reference: Dellaportas, S., Jackling, B., Leung, P., Cooper, B. J. (2011). Developing an
Ethics Education Framework for Accounting. Journal of Business Ethics Education 8: 63-82.

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2.D: Written Review of another team’s presentation. Weeks 4-12

After the in class presentation by an “Executive Team”, I will nominate another team as
Independent Directors on the Board. As Independent Directors, your team will ask the
Executive Team questions about their strategies in the presentation. Each Independent
Director must ask at least one question.

The Executive Team will share their slides with you after the presentation. Please submit a
1000 words review paper of the presentation due a week after the presentation.
The review must (i) briefly evaluate the pros and cons of the strategies proposed by the
Executive Team and (ii) propose detailed new strategies towards the financial, legal and
ethical turnaround of the case study company. This is an open book assignment.

Peer evaluation is mandatory for the team projects – the In-Class Presentation and
the Written Review - to ensure all students have contributed substantially to the
assignment.

Sample Peer Evaluation Used in an Undergraduate Course

Peer Evaluation Instructions

All members are required to complete a peer evaluation for each member of the team (i.e.,
including a self-assessment). The completed peer evaluation form must be submitted
individually to the instructor immediately after the team project has been submitted for
grading. Identity of appraisers will be kept confidential and will not be revealed to other
team members.

We will use a member’s ratings (on a scale ranging from 1 to 7) to award marks for the
team project to other members by computing the average rating that a member receives
from other members (i.e., excluding each member’s self-rating). Each member will be
informed of his/her average rating. A member’s mark for the team project will be computed
as follows:

1. If a member’s average rating is ≥ 4, the member will receive 100% of the overall
mark awarded to the team project.

2. If a member’s average rating is < 4 but ≥ 3, the member will receive 80% of the
overall mark awarded to the team project.

3. If a member’s average rating is < 3 but ≥ 2, the member will receive 50% of the
overall mark awarded to the team project.

4. If a member’s average rating is < 2, the member will receive 30% of the overall
mark awarded to the team project.

A member who has concerns with the ratings given by other team members and/or his/her
average rating should immediately consult his/her instructor upon receiving his/her peer
evaluation feedback.

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CONFIDENTIAL PEER EVALUATION FORM FOR TEAM PROJECT

Member’s name:

Seminar group and team

number:

Please use the attached Peer Evaluation Rubric to evaluate yourself and your team
members on each of the 5 stated attributes (on a scale of 1 to 7). State your ratings for
yourself and each of your team members in the table below. For your self-assessment,
insert “(Self)” after your name in the table below.

Avera
Index Name of team
1 - RR 2 - CM 3 - CR 4 - CT 5 - RS ge
# members
Rating
1
2
3
4
5
6

If any of your ratings above is < 4, please provide a brief explanation to justify the
ratings.

Index Brief explanation to justify a rating of < 4

#

You may attach supporting documents (like emails and screen shots), if any, to support your
explanations above.

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 Teamwork & Interpersonal Skills (Peer Evaluation) Rubric
Learning Objective: The ability to work effectively with others in a group setting.
Traits Performance
Scant Substantially Developed
1. Roles and Responsibility (RR)
Unclear about his/her own role; refuses to take a role in the group; Always fulfills responsibilities; performs his/her role within the group with
Behaves professionally by upholding insists to work individually and has limited coordination or enthusiasm and demonstrates willingness to work collaboratively.
responsibility and assuming accountability for self communication with others.
and others in progressing towards the team’s
Evaluation: Scant 1 2 3 4 5 6 7 Substantially Developed
goal.
Scant Substantially Developed
2. Communication (CM)
Modes of communication are not appropriate, causing confusion and Modes of communication are appropriate, and maintaining timely
Identifies appropriate mechanisms to coordinate miscommunication among team members. communication and correspondence with team members.
and correspond with team members.
Evaluation: Scant 1 2 3 4 5 6 7 Substantially Developed
Scant Substantially Developed
3. Conflict Resolution (CR)
Does not recognize conflicts or is unwilling to resolve conflicts. Consistently resolves conflicts through facilitating open discussion and
Resolves conflicts using a variety of approaches. compromise.
Evaluation: Scant 1 2 3 4 5 6 7 Substantially Developed
Scant Substantially Developed
4. Contributions (CT)
Largely disinterested in working in a group and refuses to participate; Actively attends and participates in all activities and provides meaningful
Contributes positive input for the team; observes passively or is unwilling to share information with other team contribution in articulating ideas and opinions.
effectively utilizes one’s knowledge and members.
expertise.
Evaluation: Scant 1 2 3 4 5 6 7 Substantially Developed
Scant Substantially Developed
5. Relationship (RS)
Rarely listens to others and does not acknowledge the opinions that Engages in respectful relationships with all other members in the team.
Maintains cooperative interaction with other differ from his/her own. Embraces and accepts diverse points of view without prejudice.
team members regardless of individual /cultural
Evaluation: Scant 1 2 3 4 5 6 7 Substantially Developed
differences and respects diverse perspectives.

References:
Teamwork Value Rubric - Association of American Colleges and Universities. Retrieved from http://www.aacu.org/value/rubrics/pdf/teamwork.pdf

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Reference text and other resources
Required readings are from various sources and reference material which will be provided in
a reading list. This may inlcude selected chapters of various texts available in the NTU
library.

Supplementary Reading materials will be provided, as necessary, during the course.

The course will also give you the opportunity to reference selected legislation, rules, and
guidelines issued by various regulatory bodies.

Academic Integrity

Students are reminded to take note of the importance of Academic Integrity in respect of any
work that is handed in as part of the course requirement. Good academic work depends on
honesty and ethical behaviour. The quality of your work as a student relies on adhering to
the principles of academic integrity and to the NTU Honour Code, a set of values shared by
the whole university community. Truth, Trust and Justice are at the core of NTU’s shared
values.

As a student, it is important that you recognize your responsibilities in understanding and

applying the principles of academic integrity in all the work you do at NTU. Not knowing
what is involved in maintaining academic integrity does not excuse academic dishonesty.
You need to actively equip yourself with strategies to avoid all forms of academic
dishonesty, including plagiarism, academic fraud, collusion and cheating. If you are
uncertain of the definitions of any of these terms, you should go to the academic integrity
website http://academicintegrity.ntu.edu.sg for more information.

Please ask your professors when you need any clarification about the requirements of
academic integrity.

July 20, 2020 / Page 8

 Proposed Weekly Schedule – Tuesday Groups 1 & 2

Seminar Topics
Part 1 Sustainability and Business ethics
Week 1 Objectives
Tue Aug 11 Grading
Sustainability – General Introduction
Sustainability and Sustainable Development

Weeks 2 & 3 Business Ethics and Reasoning: personal and corporate

Tue Aug 18 & 25  Relevance
 Ethics and Social Responsibility
 Ethics and the Law
 Ethical Theories and Framework
 Analysis of Ethical Issues

Part 2 Corporate Social Responsibility

Week 4 Corporate Social Responsibility
Tue Sep 01  Definition, misconceptions and generalizations
 Responsibility vs Profit Maximization
 Components
 Principles and Standards

Week 5 Corporate Social Responsibility: Asian Focus

Tue Sep 8  Perception and practices in selected countries (China,
India, Singapore, other)

Week 6 Bribery and Corruption

Tue Sep 15  Definition and types
 US FCPA, the UK Bribery Act, Singapore anti
corruption
 Elements of an Effective Compliance Program

Week 7 Bribery and Corruption: Asia Focus

Tue Sep 22  Facilitation Payments, Gifts and Hospitality
 National and International Anti-corruption laws
 Corporate culture, ethics and compliance programmes
Sep 28-Oct 2 Recess Week
Week 8 Human Rights
Tue Oct 6  Identification of issues
 Human Rights Laws
 Codes of Conduct

Week 9 Labour Rights

Tue Oct 13  RuggieFramework
 Laws
 Codes of Conduct

July 20, 2020 / Page 9

 Seminar Topics
Week 10 Environment
Tue Oct 20  Identification of core issues
 Principles and Standards
 Environmental management in Business

Part 3 Corporate Governance

Week 11 Corporate Governance
Tue Oct 27  Theories

Week 12 Corporate Sustainabilty Reporting

Tue Nov 03  Sustainability reporting
 Integrated reporting

Week 13 END OF TERM QUIZ

Tue Nov 10 Risk Management
• Business sustainability related risks
• Risk Mapping
• Implementation

July 20, 2020 / Page 10

 Proposed Weekly Schedule - Wednesday Groups 3 & 4

Seminar Topics
Part 1 Sustainability and Business ethics
Week 1 Objectives
Grading
Wed Aug 12 Sustainability – General Introduction
Sustainability and Sustainable Development

Weeks 2 & 3 Business Ethics and Reasoning: personal and corporate

Wed Aug 19 & 25  Relevance
 Ethics and Social Responsibility
 Ethics and the Law
 Ethical Theories and Framework
 Analysis of Ethical Issues

Part 2 Corporate Social Responsibility

Week 4 Corporate Social Responsibility
Wed Sep 02  Definition, misconceptions and generalizations
 Responsibility vs Profit Maximization
 Components
 Principles and Standards

Week 5 Corporate Social Responsibility: Asian Focus

Wed Sep 09  Perception and practices in selected countries (China,
India, Singapore, other)

Week 6 Bribery and Corruption

Wed Sep 16  Definition and types
 US FCPA, the UK Bribery Act, Singapore anti
corruption
 Elements of an Effective Compliance Program

Week 7 Bribery and Corruption: Asia Focus

Wed Sep 23  Facilitation Payments, Gifts and Hospitality
 National and International Anti-corruption laws
 Corporate culture, ethics and compliance programmes

Sep 28-Oct 02 Recess Week

Week 8 Human Rights
 Identification of issues
Wed Oct 7  Human Rights Laws
 Codes of Conduct
Week 9 Labour Rights
Wed Oct 14  RuggieFramework
 Laws
 Codes of Conduct

July 20, 2020 / Page 11

 Seminar Topics
Week 10 Environment
Wed Oct 21  Identification of core issues
 Principles and Standards
 Environmental management in Business

Part 3 Corporate Governance

Week 11 Corporate Governance
Wed Oct 28  Theories

Week 12 Corporate Sustainabilty Reporting

Wed Nov 04  Sustainability reporting
 Integrated reporting

Week 13 END OF TERM QUIZ

Wed Nov 11 Risk Management
• Business sustainability related risks
• Risk Mapping
• Implementation

July 20, 2020 / Page 12