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MBA-Kit Nachhaltigkeitsstrategie

Wahlfächer Klima und Nachhaltigkeit: Strategieleitfaden, ESG, MACC, Wesentlichkeit, ISSB, Impact Investing, Governance und Lieferketten.

9 Vorlagen in 4 Schritten, in der Reihenfolge der Nutzung. Öffnen Sie eine Vorlage im Editor, füllen Sie sie aus und exportieren Sie sie als PDF, DOCX oder HTML.

Schritt 1

Lernen

  1. Sustainability Strategy Course Guide Template (MBA Elective)

    Vollständig

    Climate and sustainability strategy elective: theories, risks, SBTi V2.0 dates, 13-session roadmap, Northfield mini-case with MACC, teaching note, rubric, self-test

    SBTi Corporate Net-Zero Standard V2.0 (June 2026); GHG Protocol

  2. MBA Stakeholder and ESG Concept Card Template

    Vollständig

    Stakeholder salience, single and double materiality scoring, CSRD/ESRS/ISSB status October 2026, GHG scopes 1 to 3 worked example

    Mitchell, Agle and Wood 1997; IFRS S1/S2 (with Dec 2025 S2 amendments); CSRD as amended by Directive (EU) 2026/470; GHG Protocol
Schritt 2

Messung und Experimente

  1. Decarbonisation and MACC Concept Card Template

    Vollständig

    Scope 1-3 baseline, marginal abatement cost curve, cost per tonne, abatement NPV, internal carbon price, sequence and interactions, worked examples, answer key

    GHG Protocol Corporate Standard (rev. 2004, Scope 2 Guidance 2015) and Scope 3 Standard (2011); IFRS S2 with Dec 2025 amendments

  2. Double Materiality Assessment Template (CSRD, ESRS)

    Vollständig

    CSRD applicability after Omnibus I, value chain, stakeholders, IRO long list, impact and financial scoring, thresholds, ESRS mapping, assurance evidence

    CSRD as amended by Directive (EU) 2026/470; ESRS 1 and 2 (DR 2023/2772 as amended by DR 2026/1563)

  3. ISSB Sustainability Disclosure Template (IFRS S1, S2)

    Vollständig

    Basis and reliefs, jurisdiction adoption table, risks and opportunities, governance, strategy, risk management, metrics, GHG inventory, connectivity, controls

    IFRS S1 and IFRS S2 (2023; S2 GHG amendments effective 2027-01-01), names and paragraph numbers only
Schritt 3

Review und Governance

  1. Corporate Governance Concept Card Template

    Vollständig

    Corporate governance card: agency costs, type I and II problems, boards and committees, CEO pay-performance sensitivity, pyramids, dual-class shares, tunnelling, OECD 2023 and UK Code 2024

    G20/OECD Principles of Corporate Governance 2023; UK Corporate Governance Code 2024; Jensen and Meckling 1976; Fama and Jensen 1983

  2. MBA Business Ethics Course Guide Template

    Vollständig

    Business ethics course guide: four ethical lenses, Friedman vs stakeholder theory, governance, behavioural ethics, 13 sessions, Tallow Creek mini-case

    Rawls 1971; Freeman 1984; Friedman 1970; Paine 1994; Rest 1986; Bazerman and Tenbrunsel 2011

  3. Impact Investing Concept Card Template (Theory of Change, Blended Finance)

    Vollständig

    Impact investing: theory of change, five dimensions, attribution (deadweight, contribution), blended first-loss waterfall, concession cost per outcome, answer key

    Five dimensions of impact (Impact Management Platform); Impact Principles; IRIS+ (GIIN); Convergence blended finance archetypes
Schritt 4

Lieferkette und SBOM

  1. MBA Supply Chain Resilience Concept Card Template

    Vollständig

    Resilience card: time to recover, time to survive, performance impact ranking, mitigation vs contingency, common-cause dual sourcing, self-test

    Simchi-Levi, Schmidt and Wei 2014; Tomlin 2006; Sheffi 2005