Choose the sustainability management and controlling profile in Groningen to learn how to integrate sustainability factors into financial analyses and contribute to socially responsible business practices.
How can sustainability controllers support top management to develop and implement sustainability goals? How can you ensure a continuous pursuit of innovative and sustainable business models? How can you report on sustainability achievements?
As sustainability is becoming increasingly important, over 50,000 companies operating in the Eurozone are required to report on their sustainable practices starting in 2024. The demand for experts in sustainability within the realms of business and society has never been higher. As of September 2024, you can fill this gap by choosing to study the new profile Sustainability Management and Controlling of the MSc Accountancy and Controlling.
The programme will teach you about sustainability management and governance, within the context of financial accounting, management accounting and accountancy. This is a unique opportunity to develop a solid background in the three fields and be trained to navigate challenges businesses face today and in the future.
You will focus on three main components:
As a graduate, you will have the tools and knowledge necessary to actively contribute to a more sustainable society through sound management accounting and reporting practices for businesses. You can take the following career paths: a corporate sustainability controller and manager, a sustainability consultant and auditor, and a chief sustainability officer in the long run.
Your programme starts with a course about sustainability control and management. You will get an introduction to principles and operational methodologies for managing and controlling organizational transformations towards sustainability. In each teaching term, you select one elective course among an array of courses. Further on in your programme, you will take a course that focuses on the impact of big data and data-driven technological innovations on the organization. Simultaneously, you will take a course that prepares you to make a successful start on your graduate thesis. Many different topics are possible; past topics include: do chief sustainability officers reduce opportunistic behaviour? The effect of chief sustainability officers on greenwashing And: How can you measure the environmental burden of the chemical industries?
As you work on your thesis, you can take two additional courses to complete your programme. One example is the mandatory course Corporate and Sustainability Reporting in which you will get acquainted with sustainable reporting practices and challenges.
In summary in this profile, you will learn:
Once you graduate, you will be ready to play a pivotal role in fostering sustainable development and addressing pressing global challenges.
| Semesters | ||||
|---|---|---|---|---|
| Vakken | 1a | 1b | 2a | 2b |
| Foundations of Sustainable Entrepreneurship (5 EC, facultatief) | ||||
| Management Accounting Change (5 EC, facultatief) | ||||
| Management Accounting Techniques (5 EC) | ||||
| Sustainability: Strategy, Innovation & Change (5 EC, facultatief) | ||||
| Sustainability Control and Management (5 EC) | ||||
| Data-driven Control (5 EC) | ||||
| Research in Accounting, Controlling and Sustainability (5 EC) | ||||
| Sustainability in Business and Economics (5 EC, facultatief) | ||||
| Sustainable Energy Supply (5 EC, facultatief) | ||||
| Energy Transition & Innovation (5 EC, facultatief) | ||||
| Global Supply Chain Management & Sustainability (5 EC, facultatief) | ||||
| Stress, Health and Sustainable Working Life (5 EC, facultatief) | ||||
| Master's Thesis Sustainability Controlling & Management (20 EC) | ||||
| Corporate & Sustainability Reporting (5 EC) | ||||
| Interdisciplinary Perspectives on Sustainability (5 EC, facultatief) | ||||
| Sustainability in Global Value Chains (5 EC, facultatief) | ||||
| Programma-opties |
|---|
| Energy Transition and Climate Change Focus Area (specialisatie) Focus on the serious changes within the energy sector by dealing with issues such as how firms adapt to renewable energy, how the higher taxes are managed during this transition and how to deal with the weather dependent production of energy systems. Gain the knowledge and skills to shape a sustainable future in this evolving energy sector. |
| Healthy Society Focus Area (specialisatie) Focus on tackling problems that impact healthcare providers and their societal partners in their day-to-day work. Issues such as scarce human resources combined with a higher, more complex demand for care, and more demanding citizens require solutions, which you will think about and design. |
| Digitalization and Artificial Intelligence Focus Area (specialisatie) Focus on the digital transformation within our society and understand how to successfully implement digital transformation in business. A successful digital transition allows businesses to conquer markets, witness industries converging, and step into the realm of winner-takes-all dynamics, like dominating tech-giants like Google and Facebook. |
| Double Degree Master International Business and Finance (Shanghai) (specialisatie) Are you interested in an international career in or involving China? Study in Shanghai after your FEB Master's programme in Groningen and gain first-hand knowledge and experience of China and the economy, finance and culture. |
| Master Internship (specialisatie) Opportunity to gain work experience by doing an internship in the second semester of your study. You will be rewarded 15 ECTS on top of your programme. Your thesis will be postponed to the third semester. |
A study exchange semester is not included in the one-year programme. If you wish to spend a semester abroad, you must extend the study period by one additional semester. Please discuss this with the programme coordinator as study exchanges are not arranged by the MSc A&C programme. You would need to arrange the exchange independently. If you choose to apply for the Double degree master Chinese Economy and Finance and are selected, then you can spend one year abroad in Shanghai.
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Alle HBO instellingen |
Via een pre-master van maximaal Non-standard Pre-Master For students who acquired a HBO diploma in Business Economics, a HBO Finance & Control or a diploma HBO AC without the Overall Test (OAT). Standard Pre-Master For all other HBO diplomas, a standard Pre-Master is offered. For more information: https://www.rug.nl/feb/premaster |
|
| Accountancy | Alle HBO instellingen |
Via een pre-master van maximaal For HBO Accountancy graduates (30 ECTS) The accelerated programme is available for students who acquired a HBO diploma in Accountancy. A necessary requirement to be admitted to the programme is that you have passed the Overall Exam. For more information: https://www.rug.nl/feb/premaster |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Economie en Bedrijfseconomie | Radboud Universiteit Nijmegen |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Bedrijfskunde | Radboud Universiteit Nijmegen |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Sociologie | Rijksuniversiteit Groningen |
Via een pre-master Extra informatie:You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Bedrijfskunde - Technology Management | Rijksuniversiteit Groningen |
Toelating onder voorwaarden Extra informatie:For students who follow the profile Technology Management: you need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors |
| Technische Bedrijfskunde | Rijksuniversiteit Groningen |
Via een pre-master Extra informatie:You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Bedrijfskunde - Accountancy and Controlling | Rijksuniversiteit Groningen |
Drempelloze toelating Extra informatie:For students who follow the profile Accountancy and Controlling, there are no additional requirements. |
| Psychologie | Rijksuniversiteit Groningen |
Via een pre-master Extra informatie:You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Econometrie en Operationele Research | Rijksuniversiteit Groningen |
Via een pre-master Extra informatie:You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Economie en Bedrijfseconomie | Rijksuniversiteit Groningen |
Toelating onder voorwaarden Extra informatie:You need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors |
| Bedrijfskunde - Business and Management | Rijksuniversiteit Groningen |
Toelating onder voorwaarden Extra informatie:For students who follow the profile Business and Management: you need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors |
| International Business | Rijksuniversiteit Groningen |
Toelating onder voorwaarden Extra informatie:In addition to your BSc programme, you will need to complete a set of (extra) courses. For information, please contact the study advisors: https://www.rug.nl/feb/studyadvisors |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| International Business Administration | Vrije Universiteit Amsterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Bedrijfskunde | Vrije Universiteit Amsterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Business Analytics | Vrije Universiteit Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Economie en Bedrijfseconomie | Vrije Universiteit Amsterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Econometrie en Operationele Research | Vrije Universiteit Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Actuariële Wetenschappen | Universiteit van Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Business Analytics | Universiteit van Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Econometrics and Data Science | Universiteit van Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Fiscale Economie | Universiteit van Amsterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Business Administration | Universiteit van Amsterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Economics and Business Economics | Universiteit van Amsterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Business Analytics | Maastricht University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Global Studies | Maastricht University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Business Engineering | Maastricht University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Econometrie en Operationele Research | Maastricht University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Fiscale Economie | Maastricht University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| International Business | Maastricht University |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Economie en Bedrijfseconomie | Maastricht University |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Bedrijfskunde | Erasmus Universiteit Rotterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Economie en Bedrijfseconomie | Erasmus Universiteit Rotterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| International Business Administration | Erasmus Universiteit Rotterdam |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Econometrie en Operationele Research | Erasmus Universiteit Rotterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Fiscale Economie | Erasmus Universiteit Rotterdam |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Economie en Beleid | Wageningen University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Bedrijfs- en Consumentenwetenschappen | Wageningen University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Accountancy | Nyenrode Business Universiteit |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Business Administration | Nyenrode Business Universiteit |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| International Business Administration | Universiteit Twente |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| International Business Administration | Tilburg University |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Economie | Tilburg University |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Econometrie en Operationele Research | Tilburg University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Entrepreneurship and Business Innovation | Tilburg University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Fiscale Economie | Tilburg University |
Via een pre-master van maximaal You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Economie en Bedrijfseconomie | Universiteit Utrecht |
Via een pre-master van maximaal You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table. |
| Vooropleiding | Organisatie | Instroom |
|---|---|---|
| Informatica | Universiteit Leiden |
Via een pre-master van maximaal For students following the profile Computer Science & Economics: you need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Bestuurskunde | Universiteit Leiden |
Via een pre-master van maximaal For students following the profile Economics, Public Administration and management: you need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster. |
| Specifieke eisen | Extra informatie |
|---|---|
| vooropleiding |
To be eligible for admission to this Master's, you need to hold an academic Bachelor's or Master's degree from a research university in the field of Business Economics or Business Administration with a specialization in Accountancy and Controlling; the content of the programme has to meet specific requirements; for instance, it needs to include courses in Accounting Internal Control. |
Students with a Dutch diploma can apply directly to Studielink. More information on the steps to apply .
| Type student | Deadline | Start opleiding |
|---|---|---|
| Nederlandse studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 | |
| EU/EEA studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 | |
| non-EU/EEA studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 |
| Specifieke eisen | Extra informatie |
|---|---|
| vooropleiding |
To be eligible for admission to this Master's, you need to hold an academic Bachelor's or Master's degree from a research university in the field of Business Economics or Business Administration with a specialisation in Accountancy and Controlling; the content of the programme has to meet specific requirements; for instance, it needs to include courses in Auditing and Accounting information systems (or Internal Control). To assess whether your educational/academic background meets the specific programme requirements, we will consider the level and curriculum of your previous studies. For more information, please visit: https://www.rug.nl/feb/apply-msc. If you have any questions concerning admission to this programme, please contact our Admissions Office: https://www.rug.nl/admissions. |
| erkende verworven competenties (EVC's) |
A GMAT/GRE test is required from all candidates who obtained their bachelor's degree from a university in a non-EU/EEA country. For specific scores and exemptions, please see https://www.rug.nl/feb/gmat-gre. |
| taaltoets cijfer |
IELTS Academic overall score 6.5 (Speaking 6, Writing 6.5); TOEFL internet-based overall score 90 (Speaking 20, Writing 24); Cambridge C1 Advanced or C2 Proficiency (overall score 176, Speaking 169, Writing 176). |
Students have to apply via Studielink and the Progress Portal (replacing the previous system, Online Application System OAS) of the University of Groningen. After you apply for the programme of your choice, the Admissions Office will evaluate your educational background and assess your eligibility. Your application will be assessed on an individual basis. More information on how to apply.
| Type student | Deadline | Start opleiding |
|---|---|---|
| Nederlandse studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 | |
| EU/EEA studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 | |
| non-EU/EEA studenten | 01 mei 2025 | 01 september 2025 |
| 15 oktober 2025 | 01 februari 2026 |
| Nationaliteit | Jaar | Kosten | Vorm |
|---|---|---|---|
| EU/EER | 2024-2025 | € 2530 | voltijd |
| niet EU/EER | 2024-2025 | € 20800 | voltijd |
Praktische informatie voor:
As a graduate of this programme you will have a broad choice of employment opportunities such as: positions as controller sustainability in various industries, such as banking, production and services, or in non-profit organizations. You will prepare budgets and reports, assess investment proposals and design performance measurement systems which are related to sustainability subjects. You can also take the role of an auditor who checks the reports prepared by a controller. Our graduates are well-equipped to work at an accountancy firm as part of sustainability assurance teams. Last but not least you may want to consider a position as a consultant to advise other businesses and organizations.
As a controller, you may want to pursue a Chartered Management Accountant qualification (optional). You can follow the Executive Master of Finance and Control (EMFC). This part-time programme lasts two years, and – after completion – allows you to use the title Executive Master in Finance & Control and the Dutch equivalent 'registercontroller'.
As an auditor, you may want to follow the Executive Master of Accountancy (EMA). The direct admission to this programme depends on your prior education. The effective teaching period of the programme is one and a half years and is combined with a three-year practical internship at an auditing firm. On completion, you can use the title Executive Master and the Dutch qualification of 'registeraccountant'.
Your courses are taught by a mix of practitioners, bringing a wealth of practical experience, and academics. The latter are engaged in cutting-edge research in your field and bring the newest insights. For example, their projects include:
The scope of research is wide, so there are bound to be domains that will particularly interest you. Many courses like sustainability controlling and management are designed to provide you with important practical and research insights.
