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. In the second part, students 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.
The first part focusses on tools of sustainable management accounting such as material flow cost accounting or the sustainability balanced scorecard.
The second part focusses on current sustainability reporting recommendations, guidelines and regulations, such as those by the Global Reporting Initiative (GRI), the Taskforce of Climate-related Financial Disclosure (TCFD), or the Corporate Sustainability Reporting Directive (CSRD).
Kenntnisse in den Themenbereichen "Grundlagen Controlling" und "Jahresabschluss" werden empfohlen
60-minütige schriftliche Prüfung am Ende des Semesters (Prüfungssprache englisch)