Experiences in the Development of a Sustainable Scorecard for Enterprise Sustainability Course

Abstract

The Universitat Jaume I (UJI) of Castellón, Spain and the National Distance Education University (UNED) are teaching together the Master's Degree in Corporate Sustainability and Social Responsibility. The main objective is to study the concepts of sustainability and corporate social responsibility (CSR) and their multiple dimensions. This master's degree aims to train professionals to practically apply the approach of ethics, sustainability and social and environmental responsibility to existing business models, and to other public and private organizations, such as not-for profit organizations and government public bodies. The master is composed of different courses. One of them is focused in how to build a sustainable scorecard to support enterprise sustainability decisions making. A sustainable scorecard is a performance measurement and management system aiming at balancing financial and non-financial as well as short and long-term measures. It is one of the most effective tools in evaluating potential investments and initiatives by better integration of the environmental, social and economic aspects of corporate sustainability measurement and management. The sustainable scorecard for enterprise sustainability course equips students with the necessary basic knowledge and competencies they need to design and utilize a sustainable scorecard for enterprise management, considering not only technological aspects, but also the management of organization policies and people. The aim of this paper is to describe the subject objectives, the target competencies, the subject contents, the assessments, and how the teaching methodology and the resources are used to teach the subject.