The course provides students with the knowledge and tools to understand, measure, and manage organizational performance from a sustainability perspective. It combines the principles of performance management with the integration of environmental, social, and governance (ESG) dimensions into corporate strategy, management accounting, control, reporting, and assessment.

The course explores key sustainability challenges and ESG practices, with particular attention to sustainability strategy, performance measurement, stakeholder engagement, reporting standards, and the relationship between internal management processes and external sustainability expectations. Students develop both theoretical and practical skills through case studies, discussions with experts, business games, research activities, and group presentations.