Teaching module 3

Sustainability Management Accounting

Overview

This teaching module provides students with advanced tools to manage and measure corporate sustainability. The module focuses on the Balanced Scorecard (BSC) and Strategy Map (SM) as tools for aligning business strategy with operational performance. Students are challenged to design a Sustainability Performance Measurement System that supports a unified global strategy while remaining sensitive to different ESG priorities across international markets.

 

Introducing the topic

Program Schedule

  • Design of Sustainable Balanced Scorecards tailored to different international markets and ESG priorities.
  • Cross-market comparison and selection of global and market-specific performance indicators.
  • Development of an integrated Global Strategy Map.
  • Final team presentations and peer evaluation.

 

Inside the teaching module

Université Bretagne Sud - Students

Skills Developed:

  • Analysis of ESG priorities across different international markets
  • Selection and refinement of global and market-specific KPIs
  • Design of Sustainability Balanced Scorecards and Strategy Maps
  • Presentation and peer-evaluation skill

Competencies Enhanced:

  • Use of management accounting tools for sustainability
  • Integration of global strategy and local ESG priorities
  • Design of Sustainability Performance Measurement Systems
  • Strategic thinking and decision-making