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Sustainable Management Control



#70298 / #1

WS 2017/18 - SS 2019

Fakultät VII

H 68

Institut für Betriebswirtschaftslehre

37321900 FG Sustainability Accounting and Management Control (J-Prof.)

Bastini, Karola

Mehr, Susan

POS-Nummer PORD-Nummer Modultitel
2347156 38900 Sustainable Management Control

Learning Outcomes

After completing the course, students will be able to apply relevant management control tools to real life business cases for sustainability. The students will be capable to critically analyze environmental, social and economic responsibility of a corporation and understand measurement problems related to these three dimensions. The course provides students with an advanced understanding of the systems and processes that underlie corporate decisions on sustainability issues. Students are enabled to assess and develop corporate management control systems, which include the use of financial and non-financial management control instruments. Furthermore, the students will learn to include environmental and social criteria into the evaluation of investment decisions. Implicit to its learning objectives, this course also aims to improve students’ skills related to communicate ideas clearly, logically and effectively.


1. Corporate Sustainability 2. Measurement of Sustainability Performance 3. Sustainability Management Control: Concepts and Tools 4. Sustainable Investment Control 5. Sustainability Reporting Subject matters are applied in case studies, the results are discussed in class.

Module Components


All Courses are mandatory.

Course Name Type Number Cycle Language SWS
Sustainable Management Control IV 72 190 L 9368 WS English 4

Workload and Credit Points

Sustainable Management Control (IV):

Workload description Multiplier Hours Total
Class attendance 15.0 4.0h 60.0h
Class preparation and follow-up 15.0 8.0h 120.0h
180.0h(~6 LP)
The Workload of the module sums up to 180.0 Hours. Therefore the module contains 6 Credits.

Description of Teaching and Learning Methods

Each part of the course is introduced by lectures and further developed in exercises and case studies in the classroom and in teamwork. Further literature and video material is provided to extend the knowledge.

Requirements for participation and examination

Desirable prerequisites for participation in the courses:

There are no prerequisites for the participation in this module.

Mandatory requirements for the module test application:

No information

Module completion



Type of exam

Portfolio examination

Type of portfolio examination

100 points in total



Test elements

Name Points Categorie Duration/Extent
Final exam 70 written 60 min.
Presentation of a case study 30 oral approx. 15 min.

Grading scale

Test description (Module completion)

The portfolio examination consists of the following elements, adding up to a maximum of 100 credits. The grading follows the joint conversion key of the School of Economics and Management (decision of the school's council dated May 28, 2014 - FKR VII-4/8-28.05.2014).

Duration of the Module

The following number of semesters is estimated for taking and completing the module:
1 Semester.

This module may be commenced in the following semesters:

Maximum Number of Participants

This module is not limited to a number of students.

Registration Procedures

Participation in the module requires no registration.

Recommended reading, Lecture notes

Lecture notes

Availability:  unavailable

Electronical lecture notes

Availability:  available
Additional information:


Recommended literature
No recommended literature given.

Assigned Degree Programs

This module is used in the following Degree Programs (new System):

Verwendungen (1)
Studiengänge: 1 Stupos: 1 Erstes Semester: WS 2017/18 Letztes Semester: SS 2019

This moduleversion is used in the following modulelists:

Students of other degrees can participate in this module without capacity testing.


No information