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MBA 지속가능성 전략 키트

기후·지속가능성 선택 과목: 전략 가이드, ESG, MACC, 중요성 평가, ISSB, 임팩트 투자, 거버넌스, 공급망.

사용 순서에 따라 4단계로 정리한 템플릿 9개입니다. 편집기에서 템플릿을 열어 작성한 뒤 PDF, DOCX 또는 HTML로 내보낼 수 있습니다.

1단계

학습

  1. Sustainability Strategy Course Guide Template (MBA Elective)

    전체

    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

    전체

    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
2단계

측정과 실험

  1. Decarbonisation and MACC Concept Card Template

    전체

    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)

    전체

    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)

    전체

    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
3단계

검토와 거버넌스

  1. Corporate Governance Concept Card Template

    전체

    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

    전체

    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)

    전체

    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
4단계

공급망과 SBOM

  1. MBA Supply Chain Resilience Concept Card Template

    전체

    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