Minor in Corporate Sustainability

The Minor in Corporate Sustainability is designed to equip students with the interdisciplinary knowledge and practical skills necessary to navigate the evolving landscape of sustainable business practices. As global attention intensifies around climate change, ESG (Environmental, Social, and Governance) reporting, and responsible investing, there is a growing demand for professionals who can integrate sustainability into core business functions. This Minor addresses that need by offering a curated selection of courses across accounting, finance, and general business domains, enabling students to develop a comprehensive understanding of sustainability from multiple perspectives. The minor also leverages NBS’ traditional strength in accounting and finance education.  

From the accounting stream, courses such as Enterprise Risk Management and Sustainability, Sustainability Reporting, and Sustainability Assurance provide students with the tools to assess and communicate sustainability-related risks and performance. These courses are critical in preparing students to meet emerging regulatory requirements and stakeholder expectations around transparency and accountability. The Singapore Exchange (SGX) has mandated that all listed companies to publish ISSB-aligned climate-related disclosures starting from financial year 2025. Such regulatory changes are driving a demand in ESG assurance services, as companies seek independent validation to enhance the credibility of their sustainability reporting. 

The finance component of the minor deepens students’ understanding of the economic and investment dimensions of sustainability. Courses such as Sustainable Finance, Carbon Markets and Pricing Fundamentals, and Impact Investing explore how financial instruments and markets can be leveraged to drive sustainable outcomes. The general category broadens the scope of the minor by incorporating courses that address marketing, legal frameworks, entrepreneurship, and sustainability in commodities (new course). These courses emphasize the cross-functional nature of sustainability, highlighting its relevance in supply chains, consumer engagement, regulatory compliance, and innovation. In future, as the minor becomes more popular, we may also introduce more electives into this category. 

Eligibility Criteria 
This minor is only open to NBS students enrolled in the 4-Year Bachelor of Business (Single/Double major) programme from AY2026/2027 onwards. 

Courses
To take at least one course from each of the Accounting-related and Finance-related baskets, plus three additional electives from any of the three baskets. 

Accounting-related 
Enterprise Risk Management and Sustainability 
Sustainability Reporting
Sustainability Assurance 

Finance-related
Sustainable Finance
Carbon Markets and Pricing Fundamentals 
Impact Investing
Climate Risk Analytics

General
Sustainability in Commodities 
Marketing Sustainability for the Next Generation 
Legal and Ethical Issues in Sustainability
Social Entrepreneurship

Important Notes

The award of minor will be reflected in a graduate’s transcript but not his degree certificate. No additional certificate will be issued.

  • For students on the Interdisciplinary Collaborative Core (ICC) Curriculum (full-time students admitted to Year 1 from AY2021-22, and full-time students admitted directly to Year 2 from AY2022-23), click here more details on the course requirement and grading.
  • For students who are not on ICC Curriculum (full-time students admitted to Year 1 before AY2021-22, and full-time students admitted directly to Year 2 before AY2022-23), click here more details on the course requirement and grading.
  • NIE students have to consult the NIE Office of Academic Administration and Services (OAAS) if they have intention to pursue a minor.