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Managing Social and Environmental Performance

  • Enseignant(s): G.Derchi
  • Titre en français: Gérer la performance sociale et environnementale des entreprises
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre d'automne 2018-2019, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance



The objectives of the course are manyfold. First, students will access to a comprehensive and critical review of companies’ interpretation of social and environmental (otherwise known as CSR) issues and the need to manage CSR performance. Second, students will develop a sound understanding and appreciation of the risks and opportunities for firms associated with the use of CSR information in business-like decision-making and management control. Third, they will learn different techniques and managerial practices designed by companies to integrate CSR-linked information in organizational processes and foster CSR execution. Fourth, participants will discover the growing interests of market participants, as well as policy makers in CSR management and focus on the challenging relationship between CSR and financial performance. Finally, the course aims to motivate participants to share in class their opinions and constructively discuss corporate use of Social and Environmental Accounting (SEA) systems. After completing this course, students are expected to have a comprehensive knowledge of SEA systems and to be encouraged to promote an effective use of SEA systems within organizations.


This course is structured as a series of workshops and is designed for Master students in Accounting, Control and Finance. The workshops make use of both individual and group-based assignments in order to explore relevant case-studies, run empirical simulations, examine and debate around corporate examples, as well as the content of scientific or practitioner articles. The use of these multiple activities will help create an interactive learning environment and foster the learning experience of participants.

The main topics covered during the course are the following:

  • Definition of corporate social and environmental performance;
  • Organizational interests in managing CSR performance;
  • Challenges of integrating CSR issues into organizational processes: a performance measurement perspective;
  • SEA systems: Governance structures and management practices to account for CSR-linked information (for external reporting, decision-making, and management control):
    • CSR external reporting;
    • CSR auditing;
    • CSR-specific committees and teams;
    • Environmental budgeting and green costing mechanisms;
    • Social and environmental performance measurement systems;
    • CSR-linked performance valuation and employees’ compensation contracts;
    • Theories of Social and Environmental Accounting (agency, signaling, institutional, behavioral, critical);
    • Determinants and effects of SEA systems.

The course language is English. The number of participants is constrained to 20 students (if needed, selection of students enrolling to the course will be based upon the subject of the master thesis and the average grade obtained in the first and second semesters of the master). Students willing to enrolled to this course are asked to send an email to the instructor, Giovanni Battista Derchi ( An email confirming the enrolment will be then sent to all applying students.

To complement their learning in the field of performance measurement and control, participants to MSEP are recommended to attend the course “Systèmes de contrôle de gestion appliqués” lectured by Dr Mael Schnegg and taking place on the Thursday mornings, from 8h30 to 12h00.

Each student will be asked to work on four Group Projects (group size will be defined depending on the number of participants):

Group Project 1 – Topic presentation

Group Projects 2 and 3 – In-class assignments

Group Project 4 – Final report

Detailed descriptions and instruction partaining the Group Projects will be provided in class and in the course moodle.


Several academic papers, case studies, company reports and professional surveys will provide contents, theories and empirical evidence on social and environmental management practices, including the corporate use of SEA systems. A detailed reading list and course schedule will be given at the first day of the course. The reading list may be adapted during the course.


As a pre-requisite, participants must have an excellent expertise in financial reporting, management accounting and corporate valuation techniques.


1ère tentative

Sans examen (cf. modalités)  

The time schedule of course sections is the following (time schedule might be adapted and appropriately communicated at the beginning of the course based on the number of participants):

Days 1 and 6 (2x):

  • Lecture of the Instructor 90 min.

Days 2 & 4 & 5: Group Project 1 – Topic Presentation (2x):

  • Group presentation (max. 30 slides) 60 min.
  • Classroom discussion 30 min.

Day 3: Group Project 2 – In-class assignment:

  • Introduction to the group assignment 30 min.
  • In-class group work 80 min.
  • Group (X) presentation (max. 10 slides) 15 min.
  • Group (Y) presentation (max. 10 slides) 15 min.
  • Classroom discussion 40 min.

Day 7: Group Project 3 – In-class assignment:

  • Introduction to group assignment 30 min
  • In-class group work 80 min.
  • Group (Z) presentation (max. 10 slides) 15 min.
  • Group (Q) presentation (max. 10 slides) 15 min.
  • Classroom discussion 40 min.

Students must be prepared for every single topic and must participate actively in class discussion. Classroom discussion should be provocative, enlightening, and fun.

During the introductory lesson, the topics for “Group Project 1 – Topic presentation” will be presented. “Group Project 2 and 3 – In-class assignments” will be described in detail in class at a later stage (Day 3 and Day 7) as well as the requirements for “Group Project 4 – Final report”.

The weights applied for students’ evaluation are the following:

  • Individual classroom contribution (10%)
  • Group Project 1 – Topic presentation (30%)
  • Group classroom contribution, based on Group Project 2 - In-class assignment (10%)
  • Group classroom contribution, based on Group Project 3 - In-class assignment (10%)
  • Group Project 4 – Final report (40%)


Oral 0h20 minutes
Non autorisée
Non autorisée

Students who fail the course and are tested in an exam retake session will pass a 20 minutes oral exam on all the topics of the seminar.

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