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Sustainability Accounting and Reporting (Seminar)

Dozent/in: Stefan Schaltegger

wöchentlich | Dienstag | 14:15 - 15:45 | 03.04.2023 - 07.07.2023 | C 11.307 Seminarraum

Inhalt: The course “Sustainability Accounting and Reporting” is designed as a literature seminar and deals with the core role of sustainability information and sustainability information systems in organizational decision making. Sustainable development of the economy and society is not possible without a sustainable development of companies. Corporate sustainability furthermore requires that sustainability is considered in management decisions. Given that management decisions are strongly influenced by accounting, management control and reporting, these information management systems are challenged to consider sustainability information. Accounting as the core information system of corporations and management control as the main control system, and supply chain management with regard to social and environmental challenges are discussed on the basis of key research publications in the light of their contribution to sustainable development. Frameworks, methods and case studies are reviewed and discussed.