Teaching case study awards
This teaching case study investigates the use of material flow cost accounting for improved decision-making at a Vietnamese mineral water bottle company. The case, developed together with Dr. Thuy Thanh Tran from the University of Economics, Ho Chi Minh City, was selected by the International Food and Agribusiness Management Association (IFAMA) as one of three show cases in the IFAMA Teaching Case Workshop Serie (December 2020). It includes a teaching note and was published in IFAMR in 2021. We have used and evaluated the case in class several times, e.g. as part of a blended case-based learning approach during the pandemic.
Tran, T., Herzig, C., 2021, Improving Decision-Making through Material Flow Cost Accounting: the Case of VietGreen Bottled Mineral Water Company, International Food and Agribusiness Management Review 25(1), 37-48.
Tran, T., Herzig, C., Blended case-based learning in a sustainability accounting course: An analysis of student perspectives, Journal of Accounting Education, accepted for publication.
This case study explores the gradual extension of The Commercial Group's CSR agenda and its journey towards creating corporate sustainable value with investment in a new social agenda four times the financial resource originally put into the environmental cause. The teaching note provides some suggestions on how students can reflect on the management of tensions, trade-offs and potential contradictions relating to the co-existence of the company’s multiple (economic, social and environmental) sustainability objectives. The case was sponsored by the Chartered Institute of Management Accountants (CIMA) as part of its Sustainability Research Initiative and awarded 1st place in the CSEAR Case Study Competition Award at the Royal Holloway Conference in 2015.
Grubnic, S., Herzig, C., Gond, J.-P., Moon, J., 2015, A New Era - Extending Environmental Impact to a Broader Sustainability Agenda: The Case of Commercial Group, Social and Environmental Accountability Journal 35(3), 176-193.
Teaching cases on sustainability reporting
Unilever's Sustainable Living Plan and Reporting Practice
Our book chapter on sustainability reporting in "The Business Student's Guide to Sustainable Management: Principles and Practice" provides an overview of recent developments incl. standards, guidelines, regulation and internet-based reporting. To help the readers understand key themes and concepts, we have designed three seminars using the case of the Fast Moving Consumer Goods (FMGC) Company Unilever. These seminars are explained in the book chapter and address the accuracy and transparency of Unilever’s sustainability reporting practice, the application of GRI reporting principles and the use of the internet to enhance reporting on sustainability by Unilever.
Herzig, C., Ghosh, B., 2023, Sustainability Reporting, in Moltan-Hill, P., Ed., The Business Student's Guide to Sustainable Management: Principles and Practice, 3rd ed., Routledge (in press).
Sustainability (online) reporting by Hipp
HiPP GmbH & Co. Vertrieb KG is an organic food pioneer in Germany that already has over 25 years of experience in environmental and sustainability reporting. The case study presents both the sustainability report and the special features of HiPP's internet-supported reporting. It shows the many possible uses for communicating about and for sustainability with stakeholders and formulates practice questions that can be used to deepen the concepts and approaches of corporate sustainability reporting in the form of print reports and internet-based communication with stakeholders of organisations (stakeholders) taught in the book chapter.
Herzig, C., Pianowski, M., 2022, Betriebliche Nachhaltigkeitsberichterstattung [Corporate sustainability reporting], in Pape, J., Baumast, A., Eds., Betriebliches Nachhaltigkeitsmanagement, 2nd ed., utb, 275-304.
Environmental Management Accounting.
Case Studies in South East-Asian Companies
Herzig, C., Viere, T., Schaltegger, S., Burritt, R.L.
Routledge, 2012, 326 pages