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From Reporting Quality to Operational Sustainability: Measuring, Implementing, and Assuring

INSTRUCTORS

Prague University of Economics and Business

Martínez Felipe

Eastern Switzerland University of Applied Sciences ...

Rautenstrauch Thomas

AIM

The course aims to provide students with real tools to assess sustainability, manage environmental impacts, and improve the sustainability of processes within the organisation. The course links what firms do (operations & supply chain impacts) with what firms report (sustainability disclosure quality). Students learn to measure disclosure quality (SRQI) and to implement process improvement and EMS tools in a real supply chain context; then they integrate both views into a single improvement plan. Students work in groups using data from the automotive group Stellantis N.V. as a living case.

MAIN TOPICS

  • Reporting Quality & Greenwashing: Foundations.
  • Environmental Management Systems (EMS): Process Identification & Aspects/Impacts.
  • Scoring Real Reports & Connecting to Finance.
  • EMS Implementation & Solutions Pitch.

 

TEACHING METHODOLOGY

The course combines interactive lectures and hands-on practice on real projects.

  • Workshop-based, learn-by-doing (Martinez sessions) and evidence-based scoring (Rautenstrauch sessions).
  • Short slides, SRQI rubric (handout), ISO 14001 aspects/impacts worksheet, one recent sustainability report (Integrated report) of Stellantis (English), basic spreadsheet.
  • Small-class interaction (10 students), pair-review for inter-rater reliability.

 

DAY-BY-DAY PROGRAM

Topics Instructor
Lesson 1

Reporting Quality & Greenwashing: Foundations

Why quality matters: decision-useful disclosure vs. symbolism; typical greenwashing paths.

The SRQI framework (7 dimensions); scoring protocol (0/1/2).

Lab: classify strong vs. weak excerpts; identify vagueness, missing baselines, target–outcome gaps.

Output: Draft SRQI scorecard rubric for the chosen sector/company.

Thomas Rautenstrauch
Lesson 2

Environmental Management Systems (EMS): Process Identification & Aspects/Impacts

Selecting a process in the supply chain; Lean-Six-Sigma-style process mapping.

EMS, the ISO 14001 overview and its link to SDGs; building the aspects/impacts assessment tool.

Workshop: teams map one process and list environmental aspects & impacts.

Output: Completed process map + initial aspects/impacts matrix (team).

Felipe Martinez
Lesson 3

Scoring Real Reports & Connecting to Finance 

Apply SRQI to two listed companies (peer teams; paired scoring; reconcile differences).

Link to financial relevance (risk, cash flows, cost of capital), assurance scope (limited vs. reasonable), and digital tagging.

Output: SRQI profiles (radar/heat), 3 prioritised disclosure improvements per company (evidence-based).

Thomas Rautenstrauch
Lesson 4

EMS Implementation & Solutions Pitch

Teams implement the ISO 14001 aspects/impacts tool on a specific process in a known supply chain; propose mitigations/improvements.

Team presentations: show EMS outputs and how changes could lift SRQI dimensions (completeness, specificity, assurance, connectivity).

Output: 5-minute pitch + one-page slide/brief per team (with action plan & simple KPI).

Felipe Martinez

 

READING AND VIDEOS

SUGGESTED REFERENCES

  • MARTÍNEZ, Felipe, JIRSÁK, Petr. Exploring the relationship between Lean and Green for further research. Journal of Manufacturing Technology Management [online]. 2024, roč. 35, č. 9, s. 73–93. eISSN 1758-7786. ISSN 1741-038X. DOI: 10.1108/JMTM-05-2023-0165.
  • ALFONSE, Serge. The barn door is open : frameworks and tools for success and fulfillment in the workplace. New York: Business Expert Press, 2021. ISBN 978-1-95253-840-7.
  • BELVEDERE, Valeria; GRANDO, Alberto. Sustainable operations and supply chain management. Chichester: Wiley, 2017. ISBN 978-1-119-28495-6.
  • GRANT, David B.; TRAUTRIMS, Alexander; WONG, Chee Yew. Sustainable logistics and supply chain management : principles and practices for sustainable operations and management. London: Kogan Page, 2023. ISBN 978-1-3986-0443-8.
  • Saraswati, E. et al. (2025). Greenwashing strategy in ESG disclosure: The mediating role of information quality in creating shared value. Problems and Perspectives in Management, 23(3), 671-685. DOI: 10.21511/ppm.23(3).2025.48