Guidelines for Individual Term Paper
The overall task is to write an academic paper (15-20
pages) according to the following outline.
Objective:
In the assessment in Sustainability Management and CSR in
a Global Context you should
demonstrate that you have a solid understanding of the
concepts covered in the course and
can apply these in a sound academic manner to analyse the
sustainability impacts of internationally operating companies.
In your paper, you will take on the role of an ESG
consultant to a socially responsible financial
investor who is interested in following the principles of
Socially Responsible Investment
(SRI) in their portfolio decisions. Further, this company
has prioritized one material sustainability topic which is of primary
importance to them (to be chosen by you). They have
identified two potential companies and have requested you
to carry out a comparative
analysis of the current performance and goals of the two
companies with regard to this sustainability topic and to provide them with an
investment recommendation.
Assignment Description:
1. Literature Review:
Conduct a comprehensive literature review on the key
concepts of corporate
sustainability, focusing on double materiality and its
relevance to corporate reporting and investor decision-making.
Investigate the role of sustainability reporting
frameworks such as the Global
Reporting Initiative (GRI) and sustainability rankings
such as S&P Global Corporate
Sustainability Assessment (CSA) in providing transparency
to investors.
Identify a specific material topic within the GRI
Standards relevant to sustainable investing e.g.
• Water consumption (303-5)
• Energy Indirect (Scope 2) GHG emissions (305-2)
• Supplier Social Assessment (GRI 414)
In this section, you should have at least twelve articles
from academic journals which you use to support your argumentation.
2. Case Selection and Comparative Analysis:
Select and introduce two companies with publicly
available sustainability reports following GRI guidelines
Conduct a comparative analysis of the selected companies’
current and future performance related to the selected material topic in line
with the double
materiality perspective, using:
• information and data from their sustainability reports
• their material topic-relevant scores on various
sustainability rankings
• sources that objectively analyse the sustainability
performance of the
company (note: the sustainability reports alone are part
of the corporate
communications and are not objective)
3. Recommendation
Based on your comparative analysis, formulate a
recommendation for the socially responsible investor (your client). Explain
which of the two companies
you would recommend maximising the sustainability impact
with regards to the chosen material topic.
Justify your recommendation with references to the
comparative analysis and
relevant theoretical frameworks.
4. Discussion and Reflection:
Reflect on the implications of your recommendation for
socially responsible investment
Discuss the challenges and opportunities associated with
integrating sustainability considerations into investment decision-making.
Reflect on the role of sustainability reporting
frameworks such as GRI in
providing transparency and accountability to investors.
Important Points:
Your paper must be written in accordance with the
requirements set out in the
the style for the course is Harvard.
Note: papers which do not cite correctly and use material
from other sources which is presented as original work will be deemed as
plagiarism and will fail.
The objective of the paper is to allow you to demonstrate
your ability to:
• discuss the relevant issues and developments in ESG
reporting
• identify an issue in sustainability management and CSR
of particular relevance for international business. You must show that you can
accurately identify the relevant stakeholders, how they are affected and which
aspects are of importance
• research, plan and write an academic paper
independently, using correct formalities according. The paper serves as an
opportunity to develop skills in constructing sound and
precise argumentations reinforced by relevant information
and citations
• engage with relevant academic, governmental and
corporate literature. There should be
sufficient depth and breadth of literature used e.g.
journal articles, textbooks, corporate
or government / NGO reports. Online newspapers and
magazines should be used sparingly and blogs from authors without proven
expertise are not citable
• use generative AI responsibly. All content that is
created by generative AI must be referenced accordingly, with the prompt used
and corresponding output given in the appendix. This output would then be
treated as any other source regarding direct and indirect citations and
plagiarism.
Full details of the Hochschule Fresenius guidelines
regarding Generative AI can be found
by clicking here. Make sure you are familiar with these
to avoid having your paper disqualified.
Format and Submission Guidelines:
• The paper should follow the structure outlined in the
previous assignment description,
with additional emphasis on the recommendation for the
socially responsible investor.
• Use academic sources to support your analysis of
sustainable investing principles,
double materiality, and sustainability reporting
frameworks.
Assessment Criteria:
• Depth of analysis in comparing the sustainability
performance of the selected companies regarding the identified material topic.
• Quality of the recommendation for the socially
responsible investor, considering both
sustainability performance and financial considerations.
• Clarity, coherence, and organization of the paper.
• Use of appropriate academic sources and citation style.
• Depth of reflection on the implications of sustainable
investing and the role of sustainability reporting frameworks.
Proposal
A written proposal of 2-3 pages should be submitted by
the 3 June 2024
This should include:
• the full title
• the material topic and companies to be analysed
• background to the material topic and relevance to
responsible investors
• initial issues regarding the that have been identified
• full list of corporate, academic and other literature
that has been identified
• structure of paper
