The S in ESG: A missed opportunity (?)
This module explores the “S” in ESG—social responsibility—and how it is often overlooked compared to environmental and governance dimensions. It examines how organizations interact with employees, customers, suppliers, and communities, raising the question of how to measure and report on...
Sustainable Supply Chain
This module examines how sustainability drives changes in supply chain and product positioning strategies. It analyzes push and pull factors such as consumer expectations, access to capital markets, compliance regulations, corporate governance, risk reduction, and efficiency. Students will explore key...
Corporate diversity: A bibliometric literature review
This module examines the dynamics of social inclusion and exclusion, focusing on unequal access to resources, participation, and opportunities. It explores the distinction between equity and equality, and defines diversity through its multiple dimensions, including gender, identity, generation, disability, ethnicity,...
Sustainability disclosure regulations in the European Union: a comprehensive overview
This module explores global trends in sustainability reporting, focusing on the shift from voluntary to mandatory disclosure, challenges of greenwashing, and the importance of information quality and relevance. It examines materiality approaches and the evolution of European regulation, from the...
On the transformative potential of management accounting and control practices
This module examines how sustainability is integrated into management accounting and control, focusing on the challenges of hybrid missions that balance financial, social, and environmental goals. It covers the shift from CSR to ESG, the role of accounting information in...
