MBA 可持续发展战略套件
气候与可持续选修课：战略指南、ESG、MACC、重要性评估、ISSB、影响力投资、治理与供应链。
9 个模板，按使用顺序分为 4 步。在编辑器中打开任一模板，填写后可导出为 PDF、DOCX 或 HTML。
学习
Sustainability Strategy Course Guide Template (MBA Elective)
完整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 ProtocolMBA Stakeholder and ESG Concept Card Template
完整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
测量与实验
Decarbonisation and MACC Concept Card Template
完整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 amendmentsDouble Materiality Assessment Template (CSRD, ESRS)
完整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)ISSB Sustainability Disclosure Template (IFRS S1, S2)
完整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
评审与治理
Corporate Governance Concept Card Template
完整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 1983MBA Business Ethics Course Guide Template
完整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 2011Impact Investing Concept Card Template (Theory of Change, Blended Finance)
完整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