Sustainable Performance - 322 - Master's Year 2

Lecturer :
PENELOPE VAN DEN BUSSCHE

Total hours : 6

Overview :

During this introductory seminar, we will define sustainability and situate the concept in a socio-historical perspective. A business case led by our corporate partner CGI on public transport organization will introduce CSR stakes as a transversal matter.

Coefficient : VAL

Learning outcomes :

- Understand organizational stakes of CSR

- Apprehend the role of management control in implementing and controlling CSR policies

Ects : 6

Lecturer :
Laurent PAYET

Total hours : 21

Overview :

Course in partnership with Grant Thornton

Coefficient : 1,25

Ects : 6

Lecturer :
CLEMENT CARN

Total hours : 21

Overview :

Internal technique of control for sustainable development (lifecycle analysis, carbon assessment, introduction to CARE)

Coefficient : 1,25

Learning outcomes :

- Redefine a business model based on CSR requirements

- Master accounting techniques to change perspective on corporate activity

Ects : 3

Lecturer :
LEO VAN DEN BUSSCHE

Total hours : 24

Overview :

Two units:

• Lobbying for sustainable development
• Introduction to environmental law for managers

Coefficient : 1

Learning outcomes :

- Articulate control problematics at regulation - organizational level

- Understand the influence of lobbying practices for sustainability

- Acquire a basic toolkit for legal aspects of environmental law in organizations

Ects : 3

Lecturer :
PENELOPE VAN DEN BUSSCHE

Total hours : 18

Overview :

This course is a group project for students over the term, in collaboration with the ARE (Association pour le Retournement des Entreprises), with other CARF students. It comprises a two-day training on different aspects of turning around companies (Audit, legal, change management, banking, crisis communication etc.). Students groups of 5 work on a real-life business case of a turned around company, overseen by a mentor from the ARE. Each group issues a diagnosis of the company's troubles and puts forward a plan for action presented in front of an 8-member jury, including a member of the studied organization.

Coefficient : 1

Learning outcomes :

- Issue a diagnosis on a company to turn around

- Suggest out-of-crisis recommendations taking salient stakeholders into account

Assessment :

30% on teamwork 30% on report 40% on final plan presented to the jury

Ects : 3

Lecturer :
CLEMENT CARN

Total hours : 21

Overview :

Course in partnership with Mazars

Coefficient : 1,25

Learning outcomes :

- Get familiar with the CSR audit methodology

- Understand how CSR and financial audit relate to one another

- Situate CSR audit in a "audit society" as a legitimation process

Ects : 3

Lecturer :
GEORGES CHAPPOTTEAU

Total hours : 18

Overview :

This course will introduce how governance relates to strategies in the organization and how they can impact management. Specifically, different type of organizations and recent denominations such as mission-led companies or B-Corp come with specific responsibilities for organizations.

Coefficient : 1

Learning outcomes :

- Understand the different governance structures and how they relate to CSR obligations

- Identify and recommend strategies for governance

Ects : 3

Lecturer :
PENELOPE VAN DEN BUSSCHE

Total hours : 15

Coefficient : 1.25

Lecturer :
PENELOPE VAN DEN BUSSCHE
CLEMENT CARN

Total hours : 6

Overview :

This course provides a methodology to help students construct their research proposal for their master's dissertation. It will cover the structure of the dissertation, explain how to conduct research for academic articles and expose different data analysis methods.

Learning outcomes :

- Conduct an online academic research for articles

- Construct a problematic

- Design a research proposal, with adequate correspondance between problematic and methodology

Ects : 6

Lecturer :
GWENAELLE NOGATCHEWSKY

Total hours : 25

Overview :

Cet enseignement, en partenariat avec l'ARE (l'Association pour le Retournement des Entreprises), de déroule sur le semestre sous le mode projet.

Après deux jours intensifs d'enseignements sur les différents aspects du retournement des entreprises (aspects audit, juridiques, management de transition, relations bancaires, communication de crise), les étudiants sont répartis en équipe de 5 personnes environ. Chaque équipe se voit attribuée un cas réel d'entreprise qui a connu des difficultés. Epaulée par un coach, spécialiste du retournement des entreprises et membre de l'ARE, chaque équipe va, au cours du semestre, faire un diagnostic des difficultés de l'entreprise et proposer un plan de retournement. A la fin du semestre, chaque équipe présente son plan de retournement devant un jury de 8 membres dont un est membre du comité de direction de l'entreprise qui a connu des difficultés et est parvenue à se retourner.

Coefficient : 6 ECTS Coefficient 2 (M2 Conseil et recherche en audit et contrôle) 3 ECTS Coefficient 3 (M2 Financial control) 3 ECTS Coefficient 2 (M2 Contrôle, Gouvernance et Stratégie)

Learning outcomes :

Identifier les problèmes d'une entreprise en grandes difficultés.

Proposer des scenarii de sortie de crise qui prennent en compte les intérêts des parties prenantes (fournisseurs, banque, salariés, actionnaires)

Assessment :

30% sur la dynamique de l'équipe

30% sur le dossier préliminaire

40% sur le plan de retournement proposé au jury final

Ects : 3

Total hours : 18

Coefficient : 1

Ects : 3

Total hours : 18

Coefficient : val

Ects : 3

Lecturer :
LEONARD GOURBIER

Total hours : 15

Coefficient : 1

Ects : 3

Lecturer :
CEDRIC BOURGEOIS

Total hours : 18

Coefficient : 1

Ects : 3

Lecturer :
YANNICK LUCOTTE

Total hours : 18

Overview :

- Investment matters (ESG, balance sheet decarbonation...) - Ethical matters (credits etc.) - Control systems in banking

Coefficient : 1,25

Learning outcomes :

- Understand sustainability stakes in banking

Ects : 3

Total hours : 21

Overview :

Green taxonomy, EFRAG and reporting policies

Coefficient : 1,25

Learning outcomes :

- Master technical skills for latest regulations in accounting

- Understand the regulation process for green regulation

Ects : 3

Total hours : 24

Coefficient : VAL

Ects : 3

Total hours : 18

Overview :

Learning to recognize your motivational levers

Coefficient : VAL

Learning outcomes :

Learning to recognize your motivational levers

Ects : 6

Overview :

The master's dissertation provides students with the opportunity to investigate in-depth a problematic based on both academic research and fieldwork. It enables students to become experts on a domaine, and link their professional experience with the academic outcomes of the program.

Coefficient : 1,25

Learning outcomes :

- Develop a research proposal

- Academic writing in English

Overview :

Internship of 4 to 6 months, mandatory, in France or abroad Students with a permanent job offer are exempted from completing an internship

Coefficient : VAL

Learning outcomes :

Professional induction