{"id":257708,"date":"2024-07-02T16:22:13","date_gmt":"2024-07-02T16:22:13","guid":{"rendered":"https:\/\/project.uniurb.it\/asset\/?page_id=257708"},"modified":"2026-09-02T15:37:25","modified_gmt":"2026-09-02T15:37:25","slug":"teaching-module-3","status":"publish","type":"page","link":"https:\/\/project.uniurb.it\/asset\/the-intensive-study-program-3-2026\/teaching-module-3\/","title":{"rendered":"Teaching module 3 &#8211; 2026"},"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<h3><span>Sustainability Management Accounting<\/span><\/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; 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; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22,%22header_3_text_color%22%93}&#8221; sticky_enabled=&#8221;0&#8243;]<\/p>\n<h3><span style=\"text-decoration: underline;\"><a href=\"https:\/\/project.uniurb.it\/asset\/wp-content\/uploads\/2026\/09\/TM3-Overview.pdf\" target=\"_blank\" rel=\"noopener\">Overview<\/a><\/span><\/h3>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong><span style=\"text-decoration: underline;\"><span style=\"color: #333399; text-decoration: underline;\">Introducing the topic<\/span><\/span><\/strong><\/h4>\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>Design of Sustainable Balanced Scorecards tailored to different international markets and ESG priorities.<\/li>\n<li>Cross-market comparison and selection of global and market-specific performance indicators.<\/li>\n<li>Development of an integrated Global Strategy Map.<\/li>\n<li>Final team presentations and peer evaluation.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><span style=\"text-decoration: underline; color: #333399;\"><strong>Inside the teaching module<\/strong><\/span><\/h4>\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;on|on|on&#8221; _builder_version=&#8221;4.24.3&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px||0px|||&#8221; disabled=&#8221;on&#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><\/h3>\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>Analysis of ESG priorities across different international markets<\/li>\n<li>Selection and refinement of global and market-specific KPIs<\/li>\n<li>Design of Sustainability Balanced Scorecards and Strategy Maps<\/li>\n<li>Presentation and peer-evaluation skill<\/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>Use of management accounting tools for sustainability<\/li>\n<li>Integration of global strategy and local ESG priorities<\/li>\n<li>Design of Sustainability Performance Measurement Systems<\/li>\n<li>Strategic thinking and decision-making<\/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<ul>\n<li>Curabitur non bibendum ligula.<\/li>\n<li>In non pulvinar purus.<\/li>\n<li>Curabitur nisi odio, blandit et elit at, suscipit pharetra elit.\u00a0<\/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>Case Studies<\/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<ul>\n<li>Curabitur non bibendum ligula.<\/li>\n<li>In non pulvinar purus.<\/li>\n<li>Curabitur nisi odio, blandit et elit at, suscipit pharetra elit.\u00a0<\/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>Additional 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; global_colors_info=&#8221;{%22gcid-f93e7060-cbd2-4dff-87ef-2d1a9f7beb1d%22:%91%22text_text_color%22%93}&#8221;]<\/p>\n<ul>\n<li>Curabitur non bibendum ligula.<\/li>\n<li>In non pulvinar purus.<\/li>\n<li>Curabitur nisi odio, blandit et elit at, suscipit pharetra elit.\u00a0<\/li>\n<\/ul>\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 AccountingOverview 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 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":256918,"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 - 2026 - ISP 3 - Asset<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/project.uniurb.it\/asset\/the-intensive-study-program-3-2026\/teaching-module-3\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Teaching module 3 - 2026 - ISP 3 - Asset\" \/>\n<meta property=\"og:description\" content=\"Teaching module 3Sustainability Management AccountingOverview 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. 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