The module focuses on current sustainability reporting recommendations, guidelines and regulations, and on tools of sustainable management accounting. Thereby, main international sustainability reporting institutions such as the Global Reporting Initiative, the Taskforce of Climate-related Financial Disclosure or the International Sustainability Standards Board and their recommendation and guidelines are introduced. Additionally, sustainability management accounting tools such as material flow cost accounting or the sustainability balanced scorecard are addressed.
Students learn about methods and instruments of sustainable management accounting. They understand and can apply methods to measure qualitative, sustainability-related issues with the goal to integrate these in management accounting tools. Furthermore, they understand challenges and shortcomings of these methods, and how to improve measurement and management accounting systems. Students also learn about current sustainability reporting recommendations, guidelines and regulations. They understand the different characteristics (e.g., focus, target group of report, specificity) of the recommendations, guidelines and regulations and are able to apply these to the reporting context of companies.
Kenntnisse in den Themenbereichen "Grundlagen Controlling" und "Jahresabschluss" werden empfohlen
60-minütige schriftliche Prüfung am Ende des Semesters (Prüfungssprache englisch)