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 :

Session 1 : Introduction

Session 2 : Carbon accounting

Session 3 : Materiality analysis

Session 4 : Modelisation of the (un)sustainability

Session 5 : Monetarisation of the issues

Session 6 : SEA and Democracy

Coefficient : 1,25

Learning outcomes :

At the end of this course, you should be able to advise a company on setting up an social and environmental accoutning model tailored to its needs. This include to be able to :

• Analyse the existing accounting modelisation
• Discuss their approach of sustainability
• Organize the identification of the main sustainability issues
• Organize the data collection and indicators production
• Present the organization’s (or project’s) sustainable performance

Assessment :

Case study and an executive summary to be written

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

Assessment :

Rédaction d'une dissertation sur un thème en lien avec le droit de l'environnement validé par le professeur.

Bibliography-recommended reading

Meynier, A. (2016). La notion de mouvement en droit de l’environnement. Revue Juridique de L Environnement, 41(3), 425-438. doi.org/10.3406/rjenv.2016.6887

Van Lang, A. (2025). Droit de l’environnement.

Ects : 3

Lecturer :

• PENELOPE VAN DEN BUSSCHE

Total hours : 18

Overview :

This class aims at giving theorical tools to better understand change in organizations. After an overview of change management, 6 different bodies of theory will be presented to students. These theories are meant to help future managers identify the different aspects of organizations to better accompany change in organizational strategies, goals and cultures towards more sustainable practices.

Coefficient : 1

Learning outcomes :

- Understand how organization theories help us decrypt organizational change

- Develop reflexive thinking

Assessment :

50% Participation in class. This grade relates to class preparedness, presentations or participation for correction of case studies as well as general implication during sessions.

50% Individual assessment

Choosing among 2 mini case studies, you will confront how two different theories presented in class can highlight different aspects of the case.

Cases will be given during the last session.

Ects : 3

Lecturer :

• CLEMENT CARN

Total hours : 21

Overview :

Ce cours propose aux étudiants de comprendre les principales étapes et outils de l'audit de la CSRD. Il propose ce faisant une interprétation de la CSRD par le prisme de l'auditeur en mettant en lumière les enjeux de cette interprétation du point de vue de la structuration des pratiques.

Coefficient : 1,25

Learning outcomes :

Ce cours doit permettre aux étudiants d'appréhender :

• la méthodologie d'audit
• l'approche par les risques de l'auditeur
• la vérification de l'analyse de double matérialité
• les outils de contrôle de la conformité

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 :

• CLEMENT CARN
• PENELOPE VAN DEN BUSSCHE

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

Lecturer :

• ROUBA CHANTIRI

Total hours : 21

Overview :

This course reviews the various rules and regulations regarding sustainability reporting with a focus on GRI framework, IFRS sustainability standards, the European regulations (CSRD, ESRS).

The course insists on the diverse conceptions and orientations of CSR and sustainability reporting and tries to offer a critical analysis of CSR guidelines and regulations

• Through the confrontation with CSR reporting practices (CSR reports)
• Through a comparative analysis with financial reporting

Coefficient : 1,25

Recommended prerequisites :

A course on the basics of financial reporting is recommended.

Learning outcomes :

The aim of the course is to allow students to get acquainted with the various guidelines, regulations and standards of CSR reporting.

• In a historical perspective: from soft guidelines (GRI, …) to compulsory rules (CSRD, ESRS)
• Through a variety of viewpoints (standard-setters / preparers / users) and orientations
• Through the various dimensions of CSR (Environmental, Social, Governance)

Following this course, students should be familiar with the various guidelines and regulations related to CSR reporting.

Assessment :

Continuous assessment: 50 % (oral présentation + participation)

A terminal examination: 50 % (analysis of a CSR report)

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