UNIVERSITY OF SUNDERLAND

Module Code: UGB395

Module Title: CORPORATE GOVERNANCE AND ETHICS

Learning outcomes:
The assignment covers all module learning outcomes.

1. Critically discuss the key sustainable corporate governance and ethics concepts.
2. Demonstrate a distinguished understanding of different theoretical perspectives on
corporate governance and understand their assumptions about key actors, motives,
and control mechanisms.
3. Explore international comparative perspectives of corporate governance, focusing
on the system found in the UK and contrasting this with a range of different
corporate governance systems in countries around the world.
4. Construct critical thinking about a range of approaches and options for corporate
accountability and ethics requiring the organisation of thoughts, analysis, synthesis,
and critical appraisal.

Assessment guideline:

• Weighting – 100% of the marks for this module

• This is an individual assignment of 3,000 words. (+ 10%) excluding appendices,
reference list, and bibliography.

• The short report hand in date is 10/01/2025

• The assignment must be submitted ONLINE through TURNITIN© by the due
date. Only assessments submitted through TURNITIN© will be marked. Any
other submission including submission to the library in hard copy will be treated
as a non-submission.

Students should approach this assignment as an academic essay, weighing the arguments for
and against each issue, making comments on the literature and drawing logical conclusions.
Academic referencing using the Harvard referencing approach is a key requirement of the
assignment to demonstrate wider reading and to underpin the discussions, ensuring they have
relevant depth. Students are encouraged to be inquisitive and innovative in their approach as
to what should be included in this report.

The University policy on cheating collusion and plagiarism will be applied to this piece of
work.
Assessment Brief:

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 Each student selects his/her own company to study (‘Disallowed Company: Enron). Approval
of the chosen company is on a first-come, first-served basis, as no more than two students
will be allowed to study at the same company.

The requirement is that you analyse in depth one company based in any country. It is not a
requirement that the company be a UK company. The scope of this analysis is to draw from
the material discussed within the module.

Analysis contents:
• A short section setting out Basic Factual Information about the company, such as
nature of the business, size, segmental breakdown, brief history, stock market listings
etc.
(approx. 250 words- 10 Marks)

• Corporate Governance: the examination of relationship within the organisation, those

involved in the management of the organisation and external stakeholders: The section
should include such things as:

1. Internal Corporate Governance Mechanisms: structure, substance, and

purpose (e.g., board effectiveness, the role of non-executive directors, and
remuneration structures)
2. External mechanisms, especially the role of institutional investors.
3. Shareholder and stakeholder perspectives in an ethical context
4. Employees and Ethics
(approx. 500 words- 15 Marks)
• Evaluate the corporate governance failures and weaknesses that have led to the
collapse/ or damage of the chosen company and the consequences of weak corporate
governance.

(approx. 750 words- 25 Marks)

Critically evaluate how globalization has impacted corporate governance structures and
practices on an international scale, considering issues such as cross-border investments
,socially responsible investments and corporate financial performance. You should include a
discussion of :

1. Comparative Corporate Governance systems: Europe, USA, Asia

2. Government Regulations and Corporate Governance

3. Leadership, Values and Ethical Behaviour

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 4. Ethics and CSR in a Global Context
(approx. 1500 words- 50 Marks)
Short report submission:
Students are required to submit a short report to Canvas, giving brief information on their
chosen company.

Brief information on the company has chosen:

• Company name
• Country of incorporation
• Stock exchange listings
• Industry sector(s)
• Corporate governance failure reason/s: ethical Standards problems in the corporation

The short report is used to enable ML to approve your company selection. They will not be
approved if already another two students have chosen them.

Thus, to choose your company you need to ensure at the earliest possible stage that:
• you can obtain the necessary reports (in English) and other information.
• your chosen company is quoted, and share prices are available. • you can obtain
sufficient information about competitors.

For your company selection to be approved and to give you time to prepare for the
assignment we would like you to submit an electronic copy of the short report via canvas by
TBC

KEY POINTS
The assignment aims to understand the key areas of Corporate Governance and Ethics using
extracts, examples, and approaches to Corporate Governance issues. This will include
investigating topics from throughout the course linked to the ethics and accountability issues.
Some of the principles, concepts and models will be more relevant to their chosen approach
than others and so it is likely that different students will formulate different approaches to the
problems.

Student assignment should aim to provide readers with comprehensive knowledge and
critical reviews of these areas covering, for example:

• Knowledge of a variety of topic related to corporate governance within the concept of

CSR, ethics, and accountability.

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 • Knowledge of comparing a range of definitions of corporate governance within the
practitioner community and several theoretical frameworks that are applied to the
corporate governance discipline.
• Individual understandings of, comments on, arguments and contributions to the topic,
such as key qualitative characteristics, true and fair view/fair presentation, creative
accounting.

Therefore, the assessment encourages students to explore how corporate governance and
accountability may be enhanced and how a more ethical business environment may be
nurtured. This engages the student in the academic literature that they then need to apply in
their assessment.
THE FRONT COVER OF YOUR ASSIGNMENT MUST SHOW:

1. Your name.
2. Your student registration number.
3. Your Programme of Study (e.g., BA (Hons) Business and Financial Management, BA
(Hons) Accounting and Finance)
4. The word count (excluding the reference list, bibliography, and any appendices). 5.
The name of your UGB395 module leader and tutor.

FORMAT GUIDE:

• All text should be in a clear font such as Arial or Times New Roman.
• All text should be 12-point except for headings.
• The text should be in a single column and left-aligned.
• One and a half spacing between lines, including appendices and bibliography, but
excluding quotations, footnotes, or captions, which may be single-spaced.
• References: Harvard

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 Generic Assessment Criteria – Postgraduate
These should be interpreted according to the level at which you are working and related to the assessment criteria for the module:

Categories

Grade Relevance Knowledge Analysis Argument and Structure Critical Evaluation Presentation Reference to Literature

86 – The work examined is exemplary and provides clear evidence of a complete grasp of the knowledge, understanding and skills appropriate to the Level of the qualification. There is also unequivocal evidence showing that
100% all the learning outcomes and responsibilities appropriate to that Level are fully satisfied. At this level it is expected that the work will be exemplary in all the categories cited above. It will demonstrate a particularly
compelling evaluation, originality, and elegance of argument, interpretation, or discourse.
76-85% The work examined is excellent and demonstrates comprehensive knowledge, understanding and skills appropriate to the Level of the qualification. There is also excellent evidence showing that all the learning outcomes
and responsibilities appropriate to that level are fully satisfied. At this level it is expected that the work will be excellent in the majority of the categories cited above or by demonstrating particularly compelling evaluation
and elegance of argument, interpretation, or discourse and some evidence of originality.

The work examined is of a high standard and there is evidence of comprehensive knowledge, understanding and skills appropriate to the Level of the qualification. There is clearly articulated evidence demonstrating
70 – 75% that all the learning outcomes and responsibilities appropriate to that level are satisfied At this level it is expected that the standard of the work will be high in the majority of the categories cited above or by
demonstrating particularly compelling evaluation and elegance of argument, interpretation or discourse.

Directly relevant to the A substantial knowledge of Comprehensive analysis - Well supported, focussed Contains distinctive or Well written, with Critical appraisal of up-to-
requirements of the assessment relevant material, showing clear and orderly presentation argument which is clear and independent thinking; standard spelling and date and/or appropriate
60 – 69%
a clear grasp of themes, logically structured. and begins to formulate grammar, in a readable literature. Recognition of
questions and issues an independent position style with acceptable different perspectives.
therein in relation to theory format Very good use of a wide
and/or practice. range of sophisticated
source material.
Some attempt to address the Adequate knowledge of a fair Significant analytical Generally coherent and May contain some Competently written, with Uses a good variety of
50 – 59% requirements of the range of relevant material, with treatment which has a logically structured, using an distinctive or independent only minor lapses from literature which
assessment: may drift away intermittent evidence of an clear purpose appropriate mode of thinking; may begin to standard grammar, with includes recent texts
from this in less focused appreciation of its significance argument and/or theoretical formulate an independent acceptable format and/or appropriate
passages mode(s) position in relation to literature, including a
theory and/or practice. substantive amount
beyond library texts.
Competent use of
source material.
40 – Some correlation with the Basic understanding of Some analytical treatment, Some attempt to construct a Sound work which A simple basic style but Evidence of use of
49% requirements of the the subject but but may be prone to coherent argument, but may expresses a coherent with significant appropriate literature
assessment but there are addressing a limited range description, or to narrative, suffer loss of focus and position only in broad terms deficiencies in expression which goes beyond that
instances of irrelevance of material which lacks clear analytical consistency, with issues at stake and in uncritical conformity or format that may pose referred to by the tutor.
purpose stated only vaguely, or to one or more standard obstacles for the reader Frequently only uses a
theoretical mode(s) couched in views of the topic single source to support
simplistic terms a point.
35 – Relevance to the requirements A limited understanding of a Largely descriptive or A basic argument is evident, Some evidence of a view Numerous deficiencies Barely adequate use of
39% of the assessment may be very narrow range of material narrative, with little evidence but mainly supported by starting to be formed in expression and literature. Over reliance
intermittent, and may be of analysis assertion and there may be a but mainly derivative. presentation; the writer on material provided by
reduced to its vaguest and least lack of clarity and coherence may achieve clarity (if at the tutor.
challenging terms all) only by using a
simplistic or repetitious
style