Syllabus overview (public)

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Programme Master in Management
Academic Year Academic Year 2023/2024
Module/course Code RX11
Delivery location Paris
Language English
Course type Elective courses 30h
Contact hours 30
Level 5 (year post baccalaureate)
Semester Fall/Spring
Field (Discipline) Accounting
Academic Department Financial Reporting and Audit


Module/course Summary

In this course, we will look at performance measurement and management practices as well as financial reporting from the perspective of sustainability.

The first part of the course will introduce students to the fundamental concepts of corporate sustainability and how sustainable development issues influence company accounting and reporting practices, as well as to introduce students to contemporary approaches and techniques to account for a company’s social, economic, and environmental impacts.

The second part of the course will look at the management of sustainability inside companies through accounting systems. For example, how performance measurement systems (PMS) like dashboards integrate and promote a sustainable agenda as well as the role of accounting & finance staff in the management of sustainability and the emergence of new positions/responsibilities in organizations related to sustainability. We will focus on PMS used in companies to manage four dimensions of sustainability namely climate change issues, the preservation of biodiversity, diversity & equality in the workplace and ethics. We will thus look at the design and uses of different PMS (Balanced Scorecard, gender metrics, risk maps etc.) and discuss how far these accounting tools offer potential for change towards more sustainable practices of organizations.

This course is NOT reserved for students of the specialization but open to all students.