Module (6 Credits)

Responsible Management


Responsible
Prof. Dr. Lucia Bellora-Bienengräber
Admission criteria
See exam regulations.
Workload
180 hours of student workload, in detail:
  • Attendance: 60 hours
  • Preparation, follow up: 90 hours
  • Exam preparation: 30 hours
Duration
The module takes 1 semester(s).
Qualification Targets

Students

  • are able to understand and critically reflect the key concepts of responsi-ble management (e.g., sustainability management, corporate social responsibility (CSR), stakeholder management, corporate governance)
  • are capable of applying different tools and instruments that firms use to ensure responsible management practices and implement sustainability strategies (e.g., codes of conduct, environmental management systems, social accounting, life cycle assessment)
  • are able to identify and critically assess governance and control mecha-nisms for responsible management (e.g., internal control systems, board oversight, compensation structure)
  • can develop and apply instruments of sustainability performance meas-urement and reporting
  • are able to understand scientific studies in the area of responsible management, to critically evaluate them, and relate them to each other
Module Exam

The module-related examination consists of a written test (usually 60-90 minutes, 60% of the grade) and a presentation with discussion (usually 15-30 minutes, 40% of the grade).

Usage in different degree programs
  • BWL BachelorVertiefungsstudiumWahlpflichtbereichVertiefungsbereich Betriebswirtschaftslehre 4th-6th Sem, Elective
  • LA gbF/kbF BK BachelorBachelorprüfung in der kleinen beruflichen FachrichtungFinanz- und Rechnungswesen, SteuernWahlpflichtbereich Kleine berufliche Fachrichtung "Finanz- und Rechnungswesen, Steuern" 4th-6th Sem, Elective
  • VWL BachelorVertiefungsstudiumWahlpflichtbereichBereich BWL, Recht, Wirtschaftsinformatik, InformatikVertiefungsbereich Betriebswirtschaftslehre 4th-6th Sem, Elective
Elements

Lecture with integrated Seminar (6 Credits)

Responsible Management


Info for current semester
WS 26/27 Lecture with integrated Seminar Responsible Management (Bachelor)

English Name
Responsible Management
Organisational Unit
Lehrstuhl für Managerial Accounting and Sustainability
Lecturers
Prof. Dr. Lucia Bellora-Bienengräber,
Dr. Jan Endrikat
Cycle
winter semester
SPW
4
Language
English
Participants

Preliminary knowledge

Students are assumed to have a basic understanding of business administration, cost accounting, management accounting and control. Basic statistics knowledge is necessary.

Contents

  • Theoretical foundations of responsible management (sustainability management, CSR, stakehold-er management, corporate governance)
  • Instruments for implementing responsible management and sustainability strategies
  • Governance, control, and incentive mechanisms for responsible management
  • Measurement and reporting of sustainability and ESG performance
  • Theoretical foundations and empirical research in responsible management

Literature

  • Hahn, R. Sustainability Management: Global Perspectives on Concepts, Instruments, and Stakeholders. R. Hahn. (latest edition)
  • McWilliams, A., Rupp, D.E., Siegel, D.S, Stahl, G.K., & Waldman, D.A. (2019). The Oxford Handbook of Corporate Social Responsibility: Psychological and Organizational Perspectives. Oxford University Press.
  • Additional literature and materials (partially in the form of academic papers) will be given during the course

Teaching concept

Vorlesung, Diskussion

Lecture with integrated Seminar: Responsible Management (WIWI‑C1282)
Module: Responsible Management (WIWI‑M1011)