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Cursus: MAN-BKV13
Corporate Sustainability Information & Decision-making
Cursus informatieRooster
Studiepunten (ECTS)6
CategorieBA (Bachelor)
Aangeboden doorRadboud Universiteit; Faculteit der Managementwetenschappen; Bachelor Economie en Bedrijfseconomie;
dr. D. Reimsbach
Overige cursussen docent
dr. D. Reimsbach
Overige cursussen docent
Contactpersoon van de cursus
dr. D. Reimsbach
Overige cursussen docent
dr. D. Reimsbach
Overige cursussen docent
4  (08-04-2024 t/m 30-06-2024)
Inschrijven via OSIRISJa
Inschrijven voor bijvakkersJa
After this course, students will be able to:
  • Define and explain the key concepts of corporate sustainability and sustainable development and describe how they relate to a rethinking of economic systems and business models.
  • Define and explain the concept of corporate sustainability information, and why information is key when addressing sustainability challenges.
  • Understand the role of sustainability information in internal organisational decision-making in relation to sustainability and have an awareness of the relevance of externalities and resource allocation.
  • Understand what external reporting of sustainability information is, including an awareness of the ongoing debate surrounding its regulation, and what role reporting plays in internal and external stakeholder decision-making.
  • Critically reflect on the overall role and potential of corporate sustainability information in the transition towards a more sustainable environment, society and economy. 
  • Apply management and reporting techniques to cases in specific sustainability issues such as climate change, biodiversity, and human rights.
  • Create a Policy Brief on a concrete topic highlighting the role of corporate sustainability information to support governmental institutions and actors in their policy-making.
The central question of this course is how corporate sustainability information, and the way this information is produced and disseminated, affects different economic actors’ decision-making. Being aware of the decision-making consequences allows to produce and use corporate sustainability information as a positive force in the transition to a more sustainable environment, society and economy.

Sustainability, as a key concept of this course, relates to the long-term viability of the natural environment, society and the economy. This long-term viability is certainly threatened as many examples such as climate change induced weather extremes, collapsing wildlife species, and an increasing social inequality vividly show. On the other hand, we also observe many positive tendencies such as quickly expanding market shares of electric cars, a growing number of “green” investments, and governmental commitments to carbon neutral societies. Both these threats and opportunities are inextricably linked to the role of corporations as key economic actors within our society. Not only do corporations impact on the environment and society, they are also dependent on the environment and society. As such, corporations are central to any movement towards sustainability. Consequentially, this course has a “corporate” focus.

But what has all this got to do with information and decision-making? Information plays an important role within societies. It is key in organising economic activity and represents the fundament of decision-making within and beyond corporations. As described above, it is common agreement that corporations no longer have responsibility and accountability only for financial resources but also for how they use and impact environmental and social resources. This has seen the need for the information environment to evolve, adapt, and broaden. Within corporations, we see the need to collect and analyze performance information that goes beyond the pure financial focus and assists internal stakeholders, such as managers and employees in decision-making aimed at creating sustainable value that also accounts for the environmental and social aspects of business activities. In this vein, corporations increasingly use, for example, sustainability key performance indicators (KPIs) in addition to financial KPIs, and they employ techniques such as environmental life-cycle assessments and social return on investment analyses. Beyond the boundaries of the corporations, external stakeholders also increasingly ask for corporate sustainability information to include in their decision-making as investors, customer, suppliers etc. Consequentially, corporations externally report sustainability information via dedicated sustainability reports, integrated reports, or social media channels.

Given the increased popularity of corporate sustainability information, we consider it imperative to (better) understand the related tools and techniques, and critically reflect on their potential to assist in the transition to a more sustainable world. We also need to consider ways to develop or envision new tools and techniques. Consequentially, this course attempts to both outline current knowledge and practices in measuring, managing, and communicating corporate sustainability information as well as provide the basis upon which these practices can be critically reflected on and new possibilities imagined. Based on real life case studies, topical research, and integrating ongoing regulatory initiatives, we challenge you to discuss the course topics with your classmates, the lecturers, and further experts. Ultimately, we aim at enabling you to engage with corporate sustainability information in a well-reflected manner in your future work roles.

No specific prerequisite knowledge is required.
Written group assignment (20%) in the form of a policy brief, and digital exam via CIRRUS (80%). Partial result only remain valid in the current year


Bijdrage aan groepswerk
Groups of students will have to write a policy brief.

Sustainability certificate

Samengestelde toets
GelegenhedenBlok 4, Blok 5

ToetsvormDigitale toets met CIRRUS
GelegenhedenBlok 4, Blok 5

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