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| Detailed information |
| Original study plan |
Bachelor's programme Business Administration 2025W |
| Learning Outcomes |
Competences |
| Learning Objectives
By applying and analyzing the concepts and methodological approaches they have learned, students develop sound skills in the field of sustainability controlling. They are able to identify issues of organizational sustainability, apply the basics they have learned, and justify their design proposal or the selection of instruments and procedures.
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| Skills |
Knowledge |
Learning Objectives
- LO3 and LO4:
- The students are able to apply or use the knowledge acquired in the course to issues of organizational sustainability or sustainability controlling.
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Learning Objectives
- LO1 and LO2:
- The students can explain the conceptual foundations of sustainable development, organizational sustainability and sustainable values and outline their interrelationships.
- The students can explain the conceptual foundations and design approaches of sustainability reporting and sustainability controlling and outline their interrelationships and relevance for the implementation of sustainability strategies and the transformation of the business model.
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| Criteria for evaluation |
Students can earn a total of 60 points in this course. 45 of these points can be earned in the final exam or re-exam (LO1 to LO3), the other 15 points by writing an essay (LO3 and LO4), although submission of the essay is compulsory.
Overall assessment
| Points | Grade |
|---|
| 53-60 | Very good |
| 45-52.5 | Good |
| 38-44.5 | Satisfactory |
| 30-37.5 | Sufficient |
| 0-29.5 | Not Sufficient |
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| Methods |
The following teaching methods are used in the course to achieve the learning objectives:
- Information input (structured lecture) by the course leader supported by appropriate media (especially slides and literature) to enable the acquisition of knowledge.
- Joint (by the course leader and the students) and independent practical application of the knowledge gained using examples and case studies as well as in the course of writing an essay.
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| Language |
German |
| Study material |
- Course slides
- Case studies
Recommended reading
- Hahn, R. and Kühnen, M., 2013, Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. In: Journal of Cleaner Production, 59, 5–21.
- Lueg, R. and Radlach, R., 2016, Managing sustainable development with management control systems: A literature review. In: European Management Journal, 34 (2), 158–171.
- Traxler, A. A., Schrack, D. and Greiling, D., 2020, Sustainability reporting and management control – A systematic exploratory literature review. In: Journal of Cleaner Production, 276, Art. 122725.
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| Changing subject? |
No |
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