24 - 25 Module Guide MIBU-3VCAN 20
24 - 25 Module Guide MIBU-3VCAN 20
24 - 25 Module Guide MIBU-3VCAN 20
(2024-2025)
Part 1 of:
Building a Responsible cotton shirt / jeans Value Chain
Towards compliance with the EU Due Diligence Law
H&M,
Zara,
Primark,
PVH (Calvin Klein / Tommy Hilfiger),
Hugo Boss, Gap Inc.
Uniqlo,
Pepe jeans,
KKC Kewai Kiran Clothing,
Polo Ralph Lauren
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Table of Contents
1. Module description .................................................................................................................. 3
2. Program Learning Outcomes & Module Learning outcomes ............................................... 4
3. Place in the curriculum and related activities........................................................................ 4
4. Study Load ............................................................................................................................... 4
5. Prerequisites ............................................................................................................................ 5
6. Exemption possibilities ........................................................................................................... 5
7. Didactic forms .......................................................................................................................... 5
8. Assessment ............................................................................................................................. 6
A. Regular sit ............................................................................................................................................. 6
B. Content .................................................................................................................................................. 6
C. Assessment criteria ............................................................................................................................. 6
D. Weighting .............................................................................................................................................. 8
E. Resit (there is a special page on Canvas for resit students: delayed/weaver students) .......... 8
F. Deadline hand-ins ................................................................................................................................ 9
9. Course material and literature .............................................................................................. 10
10. Evaluation and Feedback ................................................................................................. 10
List of references: ....................................................................................................................................... 10
Appendix 1: Assignment MIBU-3VCAN-20 .................................................................................. 11
Appendix 2 Obligatory Template Logbook ................................................................................. 17
Appendix 3 Obligatory template Stakeholder analysis .............................................................. 18
Appendix 4 Obligatory template research plan .......................................................................... 19
Appendix 5: Obligatory Cover Page ............................................................................................ 20
Appendix 6: Assessment matrix (group assignment done in group) ....................................... 21
Appendix 7: Assessment matrix (group assignment done individual) ..................................... 23
Appendix 8 AI Transparency form for the use of generative AI tools ....................................... 25
Appendix 9 Checklist dossier to be uploaded on Gradework & self-check entrance criteria . 26
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Module Guide: Value Chain Analysis
1. Module description
Responsible production and consumption are one of the Sustainable Development Goals to
which 193 governments have committed themselves. Apart from that, to comply with the EU
legal framework businesses need to disclose information on the risks and opportunities
arising from social and environmental issues, and on the impact of their activities on people
and the environment. The EU Due Diligence Directive (European Commission, 2024) makes
it obligatory for companies to not only be responsible for the social and environmental impact
of their own activities but also of their subsidiaries, suppliers, etc. throughout their value chain.
At the same time, businesses are increasingly aware that responsible business practices are
a futureproof way of doing business. In this module you will be introduced to the concepts
and tools needed for this future proof way of doing business. Together with your team
members, you will analyse the global value chain of a cotton t-shirt/ pair of jeans. You will
identify the environmental and social problems in the different parts of this value chain. By
doing so you will find out how complex global value chains are and how extensive the impact
of the value chain of a product can be on both the environment and on people / communities.
The module is based on two didactic principles that were also used in several modules in
year one such as Lean Start-Up. The first principle is “challenged based learning”, which
means you will be provided with a challenge but unlike Lean-Start Up it is related to a real
business. You’ll be expected work on the challenges and use the provided tools to overcome
these challenges. Your teachers will coach you through the process. The second principle is
“flipped learning” which means you will learn at home, and you do your “homework” at
school. Your teachers will not do a lot of lecturing but instead spend their time on discussing
your progress and your project.
We have limited contact time, and we push, challenge, and question you in the hope you
will quickly learn. We will be candid in our feedback – just like in the real world. We hope you
can appreciate that the candid feedback is meant to help you question your actions and
behaviours.
Finally, in this module you will deepen your knowledge and experience on applied research
skills. You will apply the knowledge obtained right away by working on your research project.
Every time you gather information (called data) you are doing research. You will learn how
to do that in a proper way so that you can formulate an evidence-based answer to the
questions of your CEO (see Project Brief). Do not forget: you will need research skills
throughout your study and ultimately in your professional career.
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2. Program Learning Outcomes & Module Learning outcomes
PLO 1: The IB professional defines international business opportunities and recommends
possible strategies for the organisation to create sustainable multi-sided value for
stakeholders.
PLO 2: The IB professional contributes to business (systems) transitions and transformations
in order to optimise sustainable international business practices.
LW 10: Level 2 Formulate one’s own position concerning ethical and social responsibility in a
professional environment.
MLO: Has a working knowledge of ethics and social responsibility. Able to formulate her position on
complex dilemmas presented to her. Can place the dilemma in the larger context to a limited extent.
TWM 22: Level 2 Draft the strategic cycle of part(s) of the organization (process and content).
MLO: Has a good working knowledge of parts of organisational processes and details. Capable of
using own judgement under supervision to make a simple draft of strategic cycle of parts of
organisation in a constructed or simple-real environment, using a predefined process and theory to
an acceptable standard.
TWM 24: Level 1 Analyse a complex business problem in an international business setting with use
of adequate research design, resulting in an evidence-based feasible solution.
MLO: Has a working knowledge of research design. Capable of analysing a business problem in an
international business using a predefined and limited set of research design options (or according to
a standardised research design) under supervision in a constructed or simple-real environment with
the goal to achieve an evidence based feasible solution.
This module is part of semester 3. The module builds on the knowledge, skills, and
experience you gained during year one; particularly from the following modules; Sustainable
Business, Lean Start-Up, Analytical Writing, Global Enterprise Project and Research
Skills.
This module is part of a bigger project which covers 3 modules in semester 3 which are all
part of the Responsible Value Chain Stream. In term A of semester 3 you work on MIBU-
3VCAN (this module), and the MIBU-3RIAN module. The last part of the project concerns the
MIBU-3BRVC module (taught in term B). Each of these modules is worth 5 credits.
More general information on the project plan, can be found in the “Project Brief” (see
Canvas).
4. Study Load
This module is worth 5 EC. (1EC = 28 hours: 140 hours)
Contact hours:
• Conference talks, tutorials & feedback sessions 27
Self-study hours:
• Reading obligatory materials 28
• Project work and report writing 84
Total hours 140
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5. Prerequisites
There are no prerequisites for this module.
6. Exemption possibilities
There are no exemption possibilities for this module
7. Didactic forms
In this module you will be working on a research project assigned to you by the CEO of your
company. This company concerns a real-life company producing cotton t-shirts or jeans. In
a group of maximum five students, you are going to implement this research project. The
research plan (the group assignment) has already been developed and agreed upon between
the CEO and the Corporate Social Responsibility team. Your group can be considered the
CSR team of your company
Groups will be formed in week 1, and formalised in week 2 by students themselves in line
with the following criterion:
The groups should be diverse in terms of nationality and gender. If you have formed a group,
you need to inform the semester coordinator about your group. Groups must be
approved the semester coordinator before you can start as a group. More information on
this procedure and the rules of group work can be found on the Year 2 Canvas page.
This module makes use of the blended learning principle. You must prepare for the diverse
types of meetings by reading / watching materials for a particular meeting and taking quizzes.
There are three contact moments per week. The class meetings (called tutorials in your
timetable) are used in a flexible way. In the first few weeks there will be more tutorial time
while in the last weeks there will be more feedback time.
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Obligatory formative feedback moments:
Week 4 formative feedback (group sub-assignment 1 & 2: supply and value chain)
Week 5 formative feedback (group sub-assignment 2 sustainability policy)
Week 6 formative feedback (group sub-assignment 3, stakeholder analysis)
Week 7 formative feedback (group sub-assignment 4, sustainability challenges)
Resit students can have two formative feedback sessions. They can register for these in a
timetable that will be communicated via Canvas. All group members need to be present in
the feedback session. Students are responsible for taking notes during the feedback sessions
and drafting a report on the feedback and uploading it in their logbook. If the group does not
show up for the first feedback session they lose the second feedback moment. Resit students
can also listen in to feedback sessions of groups that take VCAN for the first time.
All the information on the weekly programmes, including preparations, etc., can be found on
Canvas.
8. Assessment
A. Regular sit
At the end of this module every student will be assessed based on one written report
containing both the group assignment, your own individual assignment, & Appendices
as required. The dossier needs to be handed in via Gradework in a Microsoft Word
document. PDF will not be accepted.
A student can decide to do both the group assignment and the individual assignment
individually. In that case individual sub-assignment 3 does not have to be done (see appendix
1).
B. Content
All details on the requirements for the assessment can be found in Appendix 1: Assignment
MIBU-3VCAN-20.
C. Assessment criteria
The assessment matrix can be found in Appendix 6 & 7, and rubrics for the different parts of
the assignment can be found on Canvas.
Students need to score at least 5.5 for the group assignment and at least 5.5 for the
individual assignment to pass the module.
Do realise that all the students mentioned on the frontpage of your report will get the
same grade for the group assignment, whether they have handed it in or not. It counts
as an attempt for all students mentioned on the frontpage of your report.
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The following entrance criteria are applied to materials handed in for this assessment:
1) Structure and lay-out of the report in MS Word (no online version, no PDF) on the
group assignment and all obligatory elements:
• The report of the group assignment contains all the elements as presented in 1)
Deliverables (in appendix 1) and in the given order.
5) The report (both individual and group part) does not score more than a 15% level of
plagiarism in Gradework. Please note that if the plagiarism score in Gradework is high,
it may result in a report of a possible irregularity to the Examination Board.
6) Every student needs to fill in and hand in the obligatory AI transparency form (see
Appendix 8)
A student that does not meet the entrance criteria will not be assessed and will not get
feedback.
Entrance criteria are assessed for the group and the individual assignment separately.
Therefore, you can fail for the group assignment based on entrance criteria and not get
feedback on it but still have your individual assignment fully assessed if that meets the
entrance criteria.
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D. Weighting
The group assignment and the individual assignment each make up 50% of the final grade
(assessment matrix in appendix 6)
If a student does both the group and the individual assignment individually the group
assignment makes up 75% of the grade and the individual assignment 25% of the grade
(assessment matrix in appendix 7)
.
E. Resit (there is a special page on Canvas for resit students: delayed/weaver students)
If you failed the group and/or individual assignment you must do a resit. You always have
to hand in the full dossier again (both group and individual assignment including
Appendixes). Only the part that you must do a resit on will be assessed. The grade for the
part that you already passed (group or individual) will remain the same.
If you failed:
• both the group and the individual assignment: you need to resit both the individual
and the group assignment. You can improve your individual assignment once in the
same academic year. In the next academic year, the individual assignment will have
changed and if you want to resit it then, you need to do a different individual
assignment. The group assignment can be improved once but it does not necessarily
have to be in the same academic year. For the resit of the group assignment a student
can decide to improve the group assignment on an individual basis.
• only the individual assignment: you need to resit the individual assignment only.
You can improve your individual assignment once in the same academic year. In the
next academic year, the individual assignment will have changed and if you want to
resit it then, you need to do a different individual assignment.
• only the group assignment: you need to improve the group assignment only. A
student can decide to improve the group assignment on an individual basis.
• the group assignment for the second time: you need to do a resit on the group
assignment on a new company. A new company will be given to you by the module
coordinator. Finding a group to do the resit with is your own responsibility. You can
also choose to do the resit on the group assignment on an individual basis.
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Visualisation resit procedure / options MIBU-3VCAN-20
For the names of the companies and products for individual resits of the group assignment see the
delayed / weaver students page on Canvas.
F. Deadline hand-ins
Every student has two opportunities for this assessment per academic year and you can
hand in your work in any of the four terms (A, B, C, D).
Hand in deadlines for the dossier containing group and individual report in one Word
document and obligatory appendices via Gradework:
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9. Course material and literature
Obligatory reading:
Both publications are used in all three modules of the Responsible Value Chain stream. The
second one has been used in semester 1 and is used until semester 8 of IB.
Foundations of Sustainable Business: Theory, Function, and Strategy
Authors: Sanders R Nada, Wood John D
Publishers: Wiley
ISBN/EAN9781118961216
Edition 1 or 2 (2014) Ebook.
ISBN: 978-1-119-57750-8
Edition 2 (2019) Ebook
Both editions can be used.
In addition, obligatory material made available in the weekly pages of the module on
Canvas
At the end of the term students will be invited to fill an evaluation form on the module via
Evalytics. A code will be provided to the students to obtain the form online.
Class representatives will be invited to participate in a student panel session with the
semester coordinator to provide feedback which they gathered from the students in the their
class.
List of references:
European Commission (2024, 26 August), Corporate Sustainability Directive. Retrieved from
European Commission Website: URL
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Appendix 1: Assignment MIBU-3VCAN-20
The Value Chain Analysis assignment is the first step in a bigger research project (see project brief,
see Canvas). In this part of the research project, the global supply and value chain for cotton t-shirts/
jeans of the company will be analyzed.
You present your results in a written report that fulfills the following obligatory requirements (see
below). For the individual assignment students base the structure of their report on the sub-
assignments.
1) Deliverables
For MIBU-3VCAN-20 the CSR team will produce a written report to inform the executive board that
contains all the following elements and in the given order. Each student uploads this report.
Introduction:
• Research rationale, goal(s), and research questions.
• Developments in responsibility in the cotton garments value chain in general.
Research methodology: (in describing the elements below use the terminology as explained in the
Doing a Successful Research Project book and in class about research skills!)
• What research approach is taken and why this approach was chosen?
• What data gathering methods were used and why these were chosen?
• What kinds of data were gathered and why were these chosen?
• How the data gathered was analysed and why these methods were chosen?
Individual Assignment (only the individual assignment of the student who hands in the report)
Other obligatory elements of deliverables: all obligatory templates are to be found in Word on
Canvas in key course documents.
A. Cover page, obligatory template, see Appendix 5
B. List of content
C. List of figures, tables
D. List of appendices
E. List of references (use of APA style 7 of referencing is obligatory)
F. Obligatory appendices/ documents:
Logbook: providing full transparency on the individual input of the various team members to
the group assignment, includes feedback provided in each feedback session. Team members
evaluate each other on an individual basis weekly. Use of template provided in Appendix 2 is
obligatory.
AI Transparency form: Providing full transparency on the use of AI both for individual and
group assignments. (see Appendix 8)
Checklist and self-check entrance criteria (see Appendix 9)
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2) Entrance criteria
In line with the required level of professionalism used in our company the following “entrance criteria”
apply to the VCAN report and other materials handed in for this assessment:
• The report of the group assignment in MS Word contains all the elements as presented in 1)
Deliverables and in the given order. No online MS Word reports are accepted.
• The report (both individual and group part) does not score more than a 15% level of
plagiarism in Gradework
Do realise that all the students mentioned on the frontpage of your report will get the
same grade for the group assignment, whether they have handed it in or not. It counts
as an attempt for all students mentioned on the frontpage of your report.
All group members need to hand in the same version of the group assignment.
In Appendix 9 and on Canvas you find the obligatory Checklist and self-check entrance criteria
that you need to fill in and include in your report. By doing this you reduce the chance of not getting
feedback because of not meeting the entrance criteria or failing because of not having checked your
report with the rubric.
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3) VCAN Assignment Framework (A: Group Assignment, B Individual Assignment)
• 8 sub-assignments are each part of the final assignment to be assessed at the end of the
module.
• The assignments combine weekly study materials within the broader framework of the final
Value Chhain Analysis assignment. The sub-assignments consist of written assignments on
certain topics with a set of questions to guide you to work towards the final assignment.
• The sub-assignments contain both group (see A) and individual (see B) assignments.
• Students are strongly advised to work in order of these sub-assignments to meet the deadline
for the final assignments. You can get feedback on the sub-assignments to be presented as
scheduled in the weekly programme, in the obligatory feedback sessions .
• Do not forget to keep track of the methodology requirements of the report while you are
working on the group sub-assignments:
1. What research approach is taken and why was this approach chosen?
2. What data gathering methods are used and
3. What kinds of data were gathered and why were these chosen?
4. How the data gathered was analysed and why these methods chosen?
Every member of the CSR team must hand in one final report containing the group assignment
and the individual assignment in MS WORD (see also 1) Deliverables).
A. Group Sub-assignments (in total max 5000 words or 4000 words if individual resit)
1) Week 1 & 2: Forming groups (finished at the start of week 2), planning, and getting to
know your company
o Agree on a Code of Conduct with your group (hand it in to your lecturer).
o Make a logbook (use the obligatory template, see Appendix 2)!
o Get to know your company: study their website and relevant documents on their site.
o Make sure that you fully understand the assignment and have read the project brief,
module guide, and the welcome pages of Semester 3 and of the Value Chain Analysis
module.
o Formulate research questions (based on the group sub-assignments 2, 3 and 4).
o Describe and visualize the Value Chain of your company (use the additional material
provided on Canvas week 3)
a) with the help of Porter’s Value Chain Model (the narrow approach of value chain),
applying the concept of competitive advantage &
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b) with the global value chain approach by analysing the power relationships in the value
chain, applying the concept of cost price breakdown and the distribution of benefits of
actors in the chain.
o Describe the current sustainability strategy of the company in terms of social, economic,
and environmental sustainability applying the terms, Natural Capital and Global Living
Planet Index and with the help of the five stages of sustainable business (chapter 1
Foundations of Sustainable Business!). Critically reflect on what the company says it is
doing and what external parties report about their actual sustainability performance.
4) Start week 6: Compiling the report in MS Word (do not forget the methodology part!), start
editing the report, finalizing the report.
o Make sure that the report complies with the layout and prescribed content, entrance
criteria, and check it with the rubric (for the latter see Appendix 6 and a full rubric can be
found on Canvas).
When gathering information for the different sub-assignments do not forget to use a diverse range
of sources: not only company sources but also external and more critical sources! Keep track of the
use of AI for your AI transparency form.
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B) Individual sub-assignments:
Students who do the group assignment individually do not have to do individual sub-
assignment 3!
1) Research plan
Your company is accused of not addressing the most important sustainability problems it faces in
their previous sustainability reports. Therefore, the communication department wants you to research
whether this claim is true or not.
For this purpose, you need to develop a research plan on how to gather good quality, reliable, valid,
and unbiased data to answer the research questions mentioned below:
Main research question: To what extent do previous sustainability reports of your company address
the most important social and environmental sustainability problems of the company?
Sub-questions:
a) What are the most important sustainability problems in the value chain according to our
stakeholders?
b) To what extent are these sustainability problems addressed in our sustainability report?
c) Assuming that your results show that there is a list of 6 important problems that are not covered
sufficiently; To what extent could this cause a non-compliance with the EU obligatory reporting
standards of the Corporate Sustainability Reporting Directive (CSRD)?
d) How could we collaborate with our competitors in solving the labour rights violations happening in
our first-tier suppliers?
➢ You do not need to answer the research questions as you only need to develop a research
plan on how you should find the answers.
There are two important assumptions: the maximum amount of time to be spent on the research is
12 months and the budget is flexible and can be adjusted to the data gathering methods best suited.
There are no travel restrictions.
You develop this research plan of max 800 words (including the information in the obligatory table),
in which you address the elements below for each of the sub-research questions separately.
• What kind of research approach would you take and why? (main research question only)
• What kind of data gathering method(s) would you use and why?
• What kind of data would you gather and why?
• Who would be your participants, your sources (in case of desk research), and why?
• What kind of sample would you draw, and why, if applicable?
• Reflect on the impact on reliability, validity, and possible biases if you implement the research
plan in your proposed way.
It is obligatory to use the template as provided in Appendix 4 for this sub-assignment and to use
appropriate research skills terminology as explained in the “Doing a Successful Research Project”
book.
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2) Conduct an interview that provides relevant data for the assignment of VCAN, either for the
group /or individual resit of the group assignment and for the individual sub-assignment, no. 3,
see below). Make sure that the questions you ask cover as many terms and concepts, that
you need to use in individual sub-assignment 3 (see below) in a relevant way.
• The interviewee should be traceable. Include his or her contact information (LinkedIn profile,
email address, telephone number) and include a screenshot with your communication with the
interviewee.
• Only interviews done in English are eligible.
• Record it (audio), transcribe it, code it, and analyze the data. Include the coded transcript
in your report and the analysis of the interview. Upload the audio recording of the
interview in a separate file.
• You need to transcribe the whole interview from start (including introduction)
• The interview should contain at least 6 relevant questions, excluding the introduction
question who you/they are, their position/job or experience related to your interview's topic.
• The questions should be open questions, no yes / no questions and you should ask follow
up questions for at least two questions.
Eligible interviewees: People who are of who have been working in/on the garment business and/or
have knowledge about the supply / value chain and / stakeholders or sustainability issues related to
the garment industry are eligible. This includes people who work in research -, branch organisations,
sector initiatives, NGOs working in/on the garment industry.
Non eligible interviewees: student, teacher, customer, an employee of a store, or a first or second
degree relative such as father, mother, sister, brother; and brother/ sister-in-law, uncles, aunts,
nephews, nieces, and grandparents, etc.
Check with your teacher before planning the interview if your interviewee is eligible.
The interview is a knock-out criterium: if it is not sufficient your individual assignment is not a pass.
3) Reflect on the information you obtained during the interview in at least 700 and max 800
words to discuss the topic of sustainability challenges in the garment industry:
This sub-assignment is not applicable to students who do the group assignment
individually!
Use at least 3 peer reviewed sources to support your line of reasoning in your reflection.
Apply the following terms and concepts in your reflection showing that you understand the meaning
and can apply them in a real-life context of the garment industry:
Supply Chain Management, Global Value Chain, Comparative advantage, Competitive Advantage,
Logistics, ILO Labour rights, Due Diligence and Supply Chains, Creating Shared Value, Stakeholder
management, and distribution of benefits.
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Appendix 2 Obligatory Template Logbook
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Appendix 3 Obligatory template Stakeholder analysis
Stakeholder: Who and what role/ Interest: What is important to the Influence: How big is their influence on
position / function? Describe clearly stakeholder? the part of the supply chain they are
which part of the supply chain, related to? Describe the
distinguish between employers / positive/negative influence they can have
owners etc. on your company
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Appendix 4 Obligatory template research plan
Fill in the table per sub-research question and if you use two types of data gathering methods per sub-question
than use two separate rows to fill in the different columns
Use of the terminology and definitions as explained in the book “Doing a successful research project” is
obligatory.
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Appendix 5: Obligatory Cover Page
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Appendix 6: Assessment matrix (group assignment done in group)
Separate rubrics for group and individual assignment to be found on Canvas in key course documents
VCAN). Table continues on next page.
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Appendix 7: Assessment matrix (group assignment done individual)
Separate rubrics for group and individual assignment to be found on Canvas in key course documents
VCAN). Table continues on next page!
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If either the group and/or the individual assignment is not a pass you get a "1". This
grade does not necessarily reflect your of one or both parts of your report.
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Appendix 8 AI Transparency form for the use of generative AI tools
(example of how to use the form is presented below the form)
Word version of this document can be found on Canvas in key course documents.
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Appendix 9 Checklist dossier to be uploaded on Gradework & self-check entrance
criteria
Word version can be found on Canvas in key course documents
Included? Type of document
Word Document (no online version!) report containing:
Group and individual assignment including all obligatory elements and
in the right order (Appendix 1)
Templates stakeholder analysis & research plan (Appendix 3 & 4)
Cover page (template, Appendix 5)
Yes/No Did you check the report of your sub-assignments with the Rubric?
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