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[ 390BSMECSMK26 ] KV Corporate Sustainability Management
Versionsauswahl
Workload Education level Study areas Responsible person Hours per week Coordinating university
3 ECTS M2 - Master's programme 2. year Business Informatics Dorothea Greiling 2 hpw Johannes Kepler University Linz
Detailed information
Pre-requisites KV Financial and Cost Accounting and KV Financial Management
Original study plan Master's programme Digital Energy Solutions 2026W
Learning Outcomes
Competences
By applying and analyzing the concepts and methods learned, students develop comprehensive skills in the field of sustainability management. They are able to identify sustainability issues at the organizational level, apply the fundamentals, and justify their design recommendations or choice of instruments or methods.

  • Concepts of sustainable development and corporate sustainability
  • Challenges in the energy sector
  • Regulations, Certifications and Standards in the context of sustainability in the energy sector
  • Sustainability reporting
  • Sustainability management control
Skills Knowledge
Students are able to apply the knowledge they have acquired to issues of sustainability management and evaluate its application in the context of the energy. Students can explain the conceptual fundamentals, outline their interrelationships, and describe their relevance for the implementation of sustainability strategies in the energy sector.
Criteria for evaluation Students can earn a total of 60 points in this course, with 45 points available in the final or retry exam. The remaining 15 points can be earned through interactive elements (e.g., case studies, reflection tasks, presentations, or discussions).

Overall assessment

  • 53–60 points: Sehr Gut
  • 45–52.5 points: Gut
  • 38–44.5 points: Befriedigend
  • 30–37.5 points: Genügend
  • 0–29.5 points: Nicht Genügend
Methods
  • Information input by the instructor, supported by appropriate media, especially slides and literature
  • Joint, instructor and students, and/or independent practical application of the acquired knowledge using examples or case studies
Language English
Study material
  • Slides
  • Case Studies
  • Lueg, R. and Radlach, R., 2016, Managing sustainable development with management control systems: A literature review, 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, Journal of Cleaner Production, 276, Art. 122725.
  • Traxler, A. A., Schrack, D., Greiling, D., Feldbauer, J., & Lautner, M., 2025, The interplay of sustainability reporting and management control–an exploration of ways for dovetailing to develop reporting beyond accountability, Journal of Applied Accounting Research, 26(6), 160-182.
  • Other current journal articles
Changing subject? No
On-site course
Maximum number of participants 35
Assignment procedure Assignment according to priority