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Lecturer(s)
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Munzarová Simona, Ing. Ph.D.
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Course content
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1st week Sustainable development at the international level, EU and global goals of sustainable development, reflection in the state policy of the Czech Republic. 2nd week Circular economy, Sharing economy, Industry 4.0, 5.0 and other trends for sustainable development. 3rd week Business strategies for sustainable business development. 4th week Basic tools and standards for sustainable management, environmental management systems and social responsibility. 5th week Basic tools and standards for sustainable management system: LCA, SLCA, LCC 6th week Basic tools for sustainable management system: Ecodesign, Sustainable design. 7th week Basic tools for sustainable management system: accounting and sustainable development reporting. 8th week Environmental accounting as part of a company's information system, costs and revenues - basic categories of sustainable development accounting, classification. Creation of a system of identification, monitoring and evaluation of costs. 9th week Cost allocation in performance cost calculations, specifics of sustainable development management. 10th week Material flow management, product life cycle costing. 11th week Corporate Carbon and Climate accounting. 12th week Non-financial reporting of the company. 13th week of ESG reporting and the Corporate Sustainability Reporting Directive (CSRD).
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities
- Contact teaching
- 52 hours per semester
- Preparation for a final test
- 27 hours per semester
- Preparation for an exam
- 30 hours per semester
- Preparation of a presentation (report)
- 6 hours per semester
- Home preparation for classes
- 20 hours per semester
- Writing a seminar paper
- 45 hours per semester
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Learning outcomes
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The aim of the course is to familiarize students with the basic terms, concepts, tools and procedures in the field of management of sustainable development in the organization and to prepare them for solving some managerial problems ensuring the fulfillment of corporate goals.
Student will understand the basic principles and instruments of sustainability management, different sustainability accounting and ESG reporting.
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Prerequisites
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To study the course, student has to have basic knowledge in business economy, management on bachelor level.
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation
written test, oral exam, write and present a seminar work
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Recommended literature
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De Villiers, C. a Maroun, W. ed. Sustainability accounting and integrated reporting. Finance, governance and sustainability. Challenges to theory and practice. London. 2018.
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Kislingerová, E. Cirkulární ekonomie a ekonomika. 2, Státy, podniky a lidé na cestě do doby postfosilní. Praha. 2023.
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Molthan-Hill, P. ed. The business student's guide to sustainable management: principles and practice. Second edition. London. 2017.
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Munzarová, S. Munzarová, S. Udržitelný rozvoj v podnikovém managementu. PPT Presentace. Univerzita Pardubice, aktuální verze. .
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