By: Georgina Guillen-Hanson (Tampere University)

Session type: Single session, Undergraduate/Graduate level, Small/Medium size

Topics:

• Corporate social responsibility

• Sustainability reporting

 

Introduction to the teaching example:

The objective of the exercise is to learn about the various institutions and structures that provide information for the evaluation of corporations, especially multinational companies. 

 

Students analyze a variety of business types in-depth and learn about their target markets, operating processes, and any other details required to enhance (or undermine) their company brand. During this exercise, students familiarize themselves with the Global Reporting Initiative (GRI) materiality matrix alongside the general reporting process on sustainability. 

 

Students work in pairs. They are provided with the title of organization and/or frameworks aiding businesses in non-financial reporting, with a particular focus on how they engage with customers and other stakeholders. Groups are asked to design a one-page ID card on the company, which requires conducting an investigation of the company as thoroughly as possible.  The groups are then split up and taken to a different table where they sit next to representatives from various organizations so they can get to know one another. The group gets together to debrief on what they thought to be the most valuable incentive for businesses to be transparent and responsible as corporate citizens. For this part, two blocks of five rounds (each round being six minutes) are allocated, where each student gets to speak for three minutes about their observation. A break in between two blocks is allocated too. Next, the groups are informed on the GRI materiality matrix. This further stimulates a group discussion about which of the examined frameworks/organizations can enable data collection, information dissemination, and compliance with national directives.