{"id":257682,"date":"2024-07-02T15:09:45","date_gmt":"2024-07-02T15:09:45","guid":{"rendered":"https:\/\/project.uniurb.it\/asset\/?page_id=257682"},"modified":"2025-09-15T13:10:34","modified_gmt":"2025-09-15T13:10:34","slug":"teaching-module-3","status":"publish","type":"page","link":"https:\/\/project.uniurb.it\/asset\/the-intensive-study-program-2-2025\/teaching-module-3\/","title":{"rendered":"Teaching module 3 &#8211; 2025"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Header&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_image=&#8221;https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/05\/About-asset-project.jpg&#8221; custom_padding=&#8221;8vw||0px||false|false&#8221; collapsed=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row custom_padding_last_edited=&#8221;on|desktop&#8221; module_class=&#8221;header-uni&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_enable_color=&#8221;off&#8221; custom_padding=&#8221;60px|60px|60px|120px|true|false&#8221; custom_padding_tablet=&#8221;30px|30px|30px|60px|true|false&#8221; custom_padding_phone=&#8221;20px|20px|20px|40px|true|false&#8221; border_radii=&#8221;off|30px|30px||&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22background_color%22%93}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; background_color=&#8221;RGBA(255,255,255,0)&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;51cfb461-96e4-480c-b7ca-98b59db047e5&#8243; header_text_color=&#8221;#FFFFFF&#8221; header_font_size=&#8221;61px&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>Teaching module 3<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Apply&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; collapsed=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;a9a9c5cf-38e9-46d1-8900-3903e392eb62&#8243; header_2_font=&#8221;Merriweather|600|||||||&#8221; header_2_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font=&#8221;Merriweather|700|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;24px&#8221; text_orientation=&#8221;center&#8221; custom_padding=&#8221;0px|||||&#8221; text_orientation_tablet=&#8221;left&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|tablet&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_2_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h2 style=\"text-align: left;\"><span style=\"color: #000080;\">Sustainability Management Accounting<\/span><\/h2>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3><span style=\"text-decoration: underline;\"><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2025\/09\/TM3-Overview-2025.pdf\" target=\"_blank\" rel=\"noopener\" title=\"TM3 Overview\">TM3 Overview<\/a><\/span><\/h3>\n<p>Join our second Intensive Study Programme (ISP) to explore how environmental, social, and governance (ESG) goals can be integrated into management accounting practices.<br \/>This module is designed to equip participants with the knowledge and tools needed to design, monitor, and evaluate sustainability strategies through advanced management accounting techniques.<\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3>Program Schedule<\/h3>\n<ul>\n<li><em>Introduction to sustainability management accounting<\/em>: Understanding how management control systems can support sustainability.<\/li>\n<li><em>Integrating financial and non-financial goals<\/em>: Applying tools such as the Balanced Scorecard and KPIs.<\/li>\n<li><em>Practical applications<\/em>: Group case studies focusing on young, growing, and ESG-driven companies.<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; disabled_on=&#8221;on|on|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_image src=&#8221;https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2024\/05\/UBS-student.jpg&#8221; alt=&#8221;Universit\u00e9 Bretagne Sud &#8211; Students&#8221; title_text=&#8221;UBS &#8211; student&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22,%22header_3_text_color%22%93}&#8221;]<\/p>\n<h3>Learning Outcomes<\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; border_width_bottom=&#8221;1px&#8221; border_color_bottom=&#8221;gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00&#8243; global_colors_info=&#8221;{%22gcid-11d3dbbb-f6dc-4fb8-929b-9d6994368d00%22:%91%22border_color_bottom%22%93}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_font=&#8221;||||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_4_font_size=&#8221;19px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22,%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Skills Developed:<\/h4>\n<ul>\n<li>Design and implement management control systems that integrate sustainability objectives<\/li>\n<li>Combine financial and non-financial goals within strategic planning processes<\/li>\n<li>Monitor and evaluate ESG performance using key performance indicators (KPIs)<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; text_font=&#8221;|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; text_font_size=&#8221;15px&#8221; header_3_font=&#8221;|600|||||||&#8221; header_3_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_3_font_size=&#8221;21px&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; header_4_font_size=&#8221;19px&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22,%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Competencies Enhanced:<\/h4>\n<ul>\n<li>Applying advanced management accounting tools to support sustainability-oriented decision-making<\/li>\n<li>Critically analysing ESG-related data and translating it into actionable insights for organizational strategy<\/li>\n<li>Aligning sustainability practices with organizational objectives, ensuring coherence between business performance and ESG responsibilities<\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=&#8221;on|on|on&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#000000&#8243; border_width_bottom=&#8221;1px&#8221; disabled=&#8221;on&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Preliminary Learning material<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;da4656ec-77bb-4710-88d4-19335f5b2275&#8243; text_font=&#8221;Merriweather Sans|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22%93}&#8221;]<\/p>\n<p>One document TBA<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row disabled_on=&#8221;off|off|off&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||||false|false&#8221; border_color_all=&#8221;#000000&#8243; border_width_bottom=&#8221;1px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.19.2&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;cb9c23b0-025a-4831-8a3c-bd4e085ce2a6&#8243; header_4_font=&#8221;Merriweather|900|||||||&#8221; header_4_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22header_4_text_color%22%93}&#8221;]<\/p>\n<h4>Teaching Materials<\/h4>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;da4656ec-77bb-4710-88d4-19335f5b2275&#8243; text_font=&#8221;Merriweather Sans|300|||||||&#8221; text_text_color=&#8221;gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p><strong><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2025\/09\/TM3_Introduction-and-Case-Materials.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">TM3 Introduction and case materials<\/span><\/a><\/strong><\/p>\n<p><strong><a href=\"https:\/\/drive.google.com\/drive\/folders\/1gMgbpwBTNGDV022mZisQENB79OM6m7sa\" target=\"_blank\" rel=\"noopener\"><span style=\"text-decoration: underline;\">Supporting materials<\/span><\/a><\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Teaching module 3Sustainability Management AccountingTM3 Overview Join our second Intensive Study Programme (ISP) to explore how environmental, social, and governance (ESG) goals can be integrated into management accounting practices.This module is designed to equip participants with the knowledge and tools needed to design, monitor, and evaluate sustainability strategies through advanced management accounting techniques.Program Schedule Introduction [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":256915,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Teaching module 3 - 2025 - Asset<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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