Methods of Sustainability Management Accounting
€1,547.00
This module deals with Sustainability Management Accounting (SMA), which
aims to measure, control and manage the positive and negative
sustainability impacts of an organisation. It starts with the
identification of material sustainability topics in order to be able to
carry out reporting in accordance with the ESRS guidelines and to be
able to assess the relevance of the (double) materiality assessment of
the organisation's sustainability topics. In the first few weeks, you
will learn how to identify and map material sustainability topics as a
basis for developing your organisation's sustainability management and
reporting system. In the following weeks, you will explore various
concepts and approaches to corporate sustainability management in order
to develop a solid, comprehensive database of relevant sustainability
information. You will learn about the principles and tools of
environmental cost accounting and how these can support the
sustainability-oriented transformation of an organisation. In the course
of the module, the focus on external material flows is expanded in the
context of greenhouse gas accounting on the basis of recognised
standards and guidelines (Greenhouse Gas Protocol). The module also
deals with identifying the impacts and risks of companies in relation to
natural ecosystems and biodiversity. The module concludes with the
legal requirements and the identification of the associated risks with
regard to social responsibility in global value chains.
| is restricted access: | Yes |
|---|---|
| Requirements - university entrance qualification: | Required |
| Requirements - one year of work experience: | Required |
| Requirements Language: | English at least level B2 |
| Requirements Expertise: | None |
| Other requirements |
Erster Hochschulabschluss* *bei reiner Teilnahme ohne Prüfung auch ohne ersten Hochschulabschluss/ohne Hochschulzugangsberechtigung möglich |
| Topic: | Business Administration & Economics, Management & Leadership, Sustainability, Energy & Environment |
| Format of course: | Online |
| Level: | Master |
| Course language: | English |
| Study programme |
Sustainability Reporting and Accounting |
| Number of credit points / ECTS: | 5 |
| Workload Contact time (in hours): | 5 |
| Workload self-study time (in hours): | 120 |
| Examination: | In-class examination |
| Exam format: | Assignment |
| Further exam format: | No further Exam |
| Qualifikationsziele |
|