7,5 credits in Financial Accounting and Analysis and 7,5 credits in Management Control alternatively EK130A Management and Financial Control 15hp alternatively EK165A Business Administration: Digitalization of Economi Practices15 hp or equivalent.

The course belongs to the main field of Business Administration at the level of 31-60 credits and may be mandatory for the bachelor's degree in Business Administration

This course introduces students to the principles and practices of accounting and financial management for sustainability. It is divided into two parts: the first focuses on reporting for sustainability, while the second addresses financial management for sustainability. The course explores how organizations—ranging from firms to non-governmental organizations—manage, measure, and report their environmental and social impacts.
Students will analyse various sustainability reporting frameworks, gain insights from current research, and critically assess real-world sustainability reports across sectors.
Emphasis is placed on the role of accountability in sustainable development, including how organizations can align financial decision-making with goals related to the circular economy, social responsibility, and environmental stewardship to create value for both stakeholders and society at large.

On completion of the course, the students will be able to:

Reporting for sustainability

1. Account for existing frameworks for Reporting for sustainability

2. Articulate and apply key concepts of Reporting for sustainability.

3. Critically analyze existing Reports for sustainability from various organizations.

4. Assess the quality, transparency, and comprehensiveness of sustainability reports, identify strengths and areas for improvement, and critically engage with current research and literature related to sustainability reporting.

Financial management for sustainability

5. Apply and explain key concepts in financial management and the circular economy and critically analyze their significance for sustainable business practices.

6. Explain and reflect on current theoretical and practical developments in sustainability-related financial management, particularly regarding performance management, policy, and accountability.

7. Apply relevant tools and techniques—such as sustainability control panels—to align financial decisions with sustainability goals.

8. Critically assess sustainability challenges and opportunities in financial contexts, and develop well-structured analyses and recommendations based on case evaluations.

Lectures, seminars, case studies and self-study.

The course contains the following mode of assessment:

• Reporting for sustainability: Individual written project assignment and oral presentation (2,5 credits) (UG) (Learning outcomes 2,3)
• Reporting for sustainability: Individual written assignment (5 credits) (UA) (Learning outcomes 1,2,3,4)
• Financial management for sustainability: Individual written project assignment and oral presentation (2,5 credits) (UG) (Learning outcomes 5,6)
• Financial management for sustainability: Individual written assignment (5 credits) (UA) (Learning outcomes: 7,8)

All learning outcomes are individually assessed.

To receive a passing grade in the course, all examinations must have a passing grade. The final course grade (UA) is based on the average of the two course modules that are graded with UA.

• Bini, L. & Bellucci, M. (latest edition). Integrated Sustainability Reporting. (ebook available at MAU library)
• White, G. B. (latest edition). Sustainability reporting: Getting started. Business Expert Press.

Additional materials are provided electronically

Malmö University provides students who participate in, or who have completed a course, with the opportunity to express their opinions and describe their experiences of the course by completing a course evaluation administered by the University. The University will compile and summarise the results of course evaluations. The University will also inform participants of the results and any decisions relating to measures taken in response to the course evaluations. The results will be made available to the students (HF 1:14).

If a course is no longer offered, or has undergone significant changes, the students must be offered two opportunities for re-examination based on the syllabus that applied at the time of registration, for a period of one year after the changes have been implemented.

If a student has a Learning support decision, the examiner has the right to provide the student with an adapted test, or to allow the student to take the exam in a different format. The syllabus is a translation of a Swedish source text.