Duration
30h Th
Number of credits
| Master in business engineering, professional focus in sustainable performance management | 5 crédits |
Lecturer
Language(s) of instruction
English language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
The general objective of these sessions is to analyze how the implementation of a sustainable strategy would require companies to manage, control and measure their sustainability performance.
This course proposes an introduction to and opens discussions (via pre-readings, in-class discussions, videos, lectures and examples) about sustainability management control systems as well as sustainability accounting and reporting (What? How? Challenges? Critical perspectives? Examples?).
For example, this course:
- Illustrates that organisations need to link, and ideally integrate:
o sustainability issues into core organizational strategy
o their performance on sustainability to traditional management control systems
- Shows how to operationalize a sustainability vision/strategy into actions and practices
- Underlines the need to embed sustainability issues into the organization (e.g. top management commitment, HRM management, leadership, etc.)
- Describes how can organisations design controls to support their sustainability strategy and to measure the achievement of these objectives (e.g. embed sustainability within employee performance frameworks and remuneration packages)
- Discusses the link between sustainability accounting and reporting
These changes would require an adaptation or modifications of management control systems to support a company's sustainability performance management.
Learning outcomes of the learning unit
Upon completion of this course, students should be able to demonstrate that they have acquired the knowledge and skills to:
- Discuss key challenges and frameworks related to sustainability management control
- Critically analyze the impacts of sustainability on management control systems and identify new requirements
- Be ready to collaborate in the implementation of a sustainability management control system
- Consider complex situations in (sustainability) planning, budgets preparation, performance measurement systems
- Analyze and debate the importance of performance management and control in sustainable strategy development and implementation
- Understand and apply to concrete case studies specific tools such as the sustainability balanced scorecard
Prerequisite knowledge and skills
Students are expected to master some basics in strategic management, performance management, financial and managerial accounting.
Planned learning activities and teaching methods
Interactive pedagogical approach based on several teaching methods :
- Active preparation of the course (pre-readings and preparation of the conferences)
- Reading and oral presentation of key scientific articles
- Academic lectures (including illustrative videos and company examples)
- In-class discussions/debates, critical analyses and case studies/exercises
- Team work on the case of a company & oral presentation
- Conferences with guest speakers
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Further information:
- Face-to-face lectures, conferences, practical sessions
- Distance learning (readings, videos, case studies, team work)
Course materials and recommended or required readings
Platform(s) used for course materials:
- LOL@
Further information:
Information about recommended and required readings will be presented during the lectures.
The slides and relevant documents will be posted on Lol@ but students are expected to take notes during the lectures, presentations and conferences.
Other : See details below
Further information:
First session :
- Team work on the case of a company & oral presentation: 50%
- Oral presentation of a scientific article: 50%
- Clear situation analysis
- Critical and exhaustive analyses
- Key recommendations and original and concrete propositions
- Oral presentation - originality and quality
- Interviews recordings & transcriptions
Evaluation criteria for the scientific article presentation:
- Content: key points identified and summarized
- Clarity: structure and flow of ideas
- Slides: amount/quality of information
- Creativity and quality of oral communication skills
Second session:
Individual written exam: MCQ on the lectures, presentations and conferences
Work placement(s)
Organisational remarks and main changes to the course
Official language: English.
The attendance to the course is compulsory.
Contacts
Prof. Nathalie Crutzen : ncrutzen@uliege.be
Teaching assistant: Cécile Caputo (on maternity leave from January to April 2025)
Contact : Annah Friob