Certificate Course Sustainability Reporting and Accounting: Modules

In module 1, you will be introduced to the basics of sustainability reporting in accordance with EU regulations and you will explore important standards from a European and global perspective. In addition, you will deal with key principles and guidelines, in particular for climate reporting, in an application-oriented way. Furthermore, you will explore the advantages of integrated corporate reporting and digital tools to support it in the context of practical use cases. The module also provides an insight into sustainability reporting from an audit perspective.

• Fundamentals of sustainability reporting in accordance with international standards
• Climate reporting as an important element of sustainability reporting
• Case studies on the introduction of a sustainability report in accordance with international standards
• Case studies on integrated reporting as a combination of financial and sustainability reports
• Opportunities offered by innovative and integrative sustainability software
• Sustainability Reporting and Assurance

In this module, you will learn about important accounting frameworks and benchmarks of Sustainability Management Accounting (SMA). Based on the fundamental principles and methods of environmental cost accounting, you will develop a holistic understanding of sustainability accounting from the perspective of strong sustainability. You will also learn how to identify meaningful sustainability parameters and how to use them to provide information about significant impacts, risks and opportunities in relation to a company's core business activities and processes. In addition, you will be able to develop your own approach to identifying and measuring relevant sustainability indicators.

• Basics and concepts of sustainability accounting and assessment
• Methods and tools for identifying impacts, risks and opportunities of material topics
• Introduction to material flow cost accounting and the basics of greenhouse gas accounting
• Methods and tools for accounting for positive and negative sustainability impacts

In addition to increasing competitive relevance, developing and implementing integrated sustainability strategies is essential to achieving global sustainability goals. In this module, you will learn how to identify and integrate specific and ambitious sustainability goals. The aim is to create positive contributions to national and international sustainability guidelines and frameworks, such as the UN SDGs, through entrepreneurial activities. You will learn how positive impacts and measures for the step-by-step realisation of significant sustainability transformations can be developed along different time horizons. And you will learn how these can be monitored using integrated management control instruments, such as the Sustainability Balanced Scorecard (SBSC). To support and implement the transformation goals, you will also deal with concepts for controlling sustainability-oriented behaviour and decisions in companies.

• Concepts and instruments of sustainability management for the SDGs and planetary boundaries
• Recording positive sustainability contributions
• Path and strategy development
• Integration of management control systems (MCS)
• Control instruments of sustainability management

• Revised Regulations of the Presidential Committee of Leuphana University of Lüneburg on Fees for Cross-faculty Academic Certificate Programmes at Leuphana University of Lüneburg
• Revised Regulations on Admission to Cross-Faculty Academic Certificate Programmes at Leuphana University of Lüneburg

• Revised General Assessment Regulations for Cross-faculty Academic Certificate Programmes at Leuphana University of Lüneburg