26822 Sustainable Value Management

Description

The subject is designed to provide an understanding of the field of sustainable value management, which has been increasing in importance in the last few years. Current industry practice are analysed and incorporated into the underlying theories, including voluntary global standards, rating systems and regulations. Identifying and evaluating performance indicators that capture sustainable value drivers and the factors that create stakeholder value is increasingly important. Complex and changing contexts require a dynamic approach to planning, budgeting, forecasting and reporting. Striking a balance between traditional financial factors and non-traditional financial factors being environmental, social and governance (ESG) with sustainable strategies can have a material impact on the valuation of organisational activities and inform investment decisions. Broadening this understanding to ways in which ESG factors can be addressed using financial instruments, a sustainable financial system and investment decisions provides context for strategic planning and effective capital raising. The subject draws on the experience and expertise of senior academics and industry practitioners.