Sustainability Accounting and Management Control

Certificate of Basic Studies: Managing effectively by measuring, evaluating and controlling sustainability activities

All information about the certificate’s content and about the application can be found on the Leuphana page.

The certificate “Sustainability Accounting and Management Control” offers you to learn how a company can identify and assess relevant sustainability indicators and which standardization schemes support the reporting of material sustainability information. You will be introduced to different frameworks and methods to account for monetary and non-financial sustainability information, use these to measure sustainability performance and derive strategic goals for sustainable business transitions and development and to report them. By the example of material flow cost calculation, you will learn to analyze potential environmental or financial impacts and improvement potentials of production processes and products.

Structure of the Certificate „Sustainability Accounting and Management Control“

Content of the certificate’s modules*

  • Module 1 – Introduction to Sustainability Management Accounting (5CP)
    • Introduction to Sustainability Accounting
    • Frameworks of Sustainability Accounting
    • Reporting, frameworks and requirement for measurements
  • Module 2 – Methods ofSustainability Management Accounting (5CP)
    • Physical and monetary environmental management accounting techniques
    • Measuring corporate sustaianbility performance
    • Backcasting
  • Module 3 – Controlling and Reporting (5CP)
    • Overview Management Control Systems
    • Indicators for Sustainability Management Control Systems
    • Sustainability Reporters in Practice
  • Module 4 – Practices of Sustainability Management Accounting (5CP)
    • Material Flow Cost Accounting (ISO 14651)
    • IT-supported calculation of MTCA
    • holistic strategy formulation
  • *Einzelne Modulinhalte unter Vorbehalt – bei konkreten Fragen wenden Sie sich bitte an

At a glance:

DegreeCertificate of Basic Studies (CBS)
Scope20 Credit Points
Duration1 semester on the job
StartOctober 2023
Application Deadline8 weeks before beginning of the programme
Programme directorProf. Dr. Dr. h.c. Stefan Schaltegger

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Nehmen Sie mit uns Kontakt auf, unser Zertifikateteam berät Sie gern über die verschiedenen Studienmöglichkeiten!

Benjamin Sachs
Fon: 04131-677 2234

Felix Westermann
Kontakt & Beratung
Fon: 04131-677 2128