Impact, Value and Sustainable Business, BS

The concentration in Impact, Value and Sustainable Business (IVSB) is designed to provide in-depth foundations for those interested in how business activities affect natural, human, and social capital – and how these impacts influence risk, opportunity, and sustainable business performance. After graduation, students concentrating in IVSB will be well equipped to shape strategy, innovation, valuations, investment flows, and policy.

There is a strong need for a new generation of expert business leaders who understand the rapidly evolving trends in business models, technology, regulation, and financing with implications for the environment and society as a whole. Students choosing the IVSB concentration are therefore ideally suited for the ever-expanding set of careers in many fields. Relevant courses are offered by departments including Accounting, Business Economics and Public Policy, Finance, Legal Studies and Business Ethics, Management, Marketing, and Operations Information and Decisions.

This Concentration is jointly administered by the Business, Economics and Public Policy Department, the Legal Studies and Business Ethics Department, and the Management Department.

The Faculty Advisors to this Concentration are Professors Arthur van Benthem (BEPP), Vit Henisz (MGMT) and Sarah Light (LGST). Questions regarding this Concentration/Major should be directed in the first instance to Sarah Jane McAffrey.


The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2026 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.


Other Wharton Requirements

First-Year Foundations
BEPP 1000Introductory Economics for Business Students 11
MATH 1400Calculus, Part I1
or MATH 1070 Calculus: Mathematics of change, Part I
Critical Writing Seminar1
WRIT 0020, 0021, 0100, 0110, or 0120-0990
Business Fundamentals
Leadership Journey
WH 1010Business and You0.5
WH 2010Business Communication for Impact0.5
or WH 2011 Global Business Communication for Impact
MGMT 3010Teamwork and Interpersonal Influence0.5
Senior CapstoneOne course with attribute WUCP required 20.5
Fundamentals 3
ACCT 1010Accounting and Financial Reporting1
ACCT 1020Strategic Cost Analysis1
BEPP 2500Managerial Economics (or Honors)1
FNCE 1000Corporate Finance (or Honors)1
FNCE 1010Monetary Economics and the Global Economy (or Honors)1
LGST 1000Ethics and Social Responsibility (or Honors)1
or LGST 1010 Law and Social Values
MGMT 1010Introduction To Management1
MKTG 1010Introduction to Marketing (or Honors)1
OIDD 1010An Introduction to Operations, Information and Decisions1
STAT 1010Introductory Business Statistics (or Honors) 41
or STAT 4300 Probability
or ESE 3010 Engineering Probability
STAT 1020Introductory Business Statistics (or Honors)1
or STAT 4310 Statistical Inference
or ESE 4020 Statistics for Data Science
Flex Fundamentals
Global Economy, Business & Society
One course unit with attribute WUGE required1
Technology, Innovation & Analytics
One course unit with attribute WUTI required1
Liberal Arts & Sciences7
Foreign Language Requirement
Two semesters at the beginner level of a language other than English or demonstration of equivalent proficiency required 5
Humanities
Natural Science, Math & Engineering
Social Science
Flexible Gen Ed
Three course units of approved undergraduate coursework taken outside of Wharton required
Cross-Cultural Perspectives
Three course units with substantial cross-cultural content required 6
Business Breadth
Three upper-level course units from three different Wharton departments outside of the student's concentration required. Please visit https://undergrad-inside.wharton.upenn.edu/business-breadth/ for details.3
Unrestricted Electives
Five course units required 75
Total Course Units33
1

For students who take ECON 0100 Introduction to Micro Economics and ECON 0200 Introductory Economics: Macro in place of BEPP 1000 Introductory Economics for Business Students: one of these courses can be used to satisfy BEPP 1000 on the degree audit. The second course may be used to fulfill a Liberal Arts & Sciences or Unrestricted Elective requirement.

2

Beginning with capstones offered in Fall 2027, all students must complete all business fundamentals as a prerequisite for the senior capstone, in addition to the Leadership Journey courses and any other required prerequisite course(s).

3

Course numbers for honors business fundamentals are: BEPP 2508 Managerial Economics, FNCE 1008 Corporate Finance (Honors), FNCE 1018 Monetary Economics and the Global Economy (Honors), LGST 1008 Ethics and Social Responsibility, LGST 1018 Law and Social Values, MKTG 1018 Introduction to Marketing, STAT 1018 Introductory Business Statistics, and STAT 1028 Introductory Business Statistics.

4

Dual-degree students majoring in SSE (Systems Science Engineering) and EE (Electrical Engineering) must take ESE 3010 Engineering Probability and ESE 4020 Statistics for Data Science.

5

Courses taken at Penn that satisfy the Foreign Language requirement may double-count as Humanities or Flexible Gen Ed.

6

Up to one course may be on U.S. cultural diversity. Please see course attribute WUCN for a list of non-U.S. courses and WUCU for a list of U.S. courses. Two CCP course units may double-count as Humanities; Natural Science, Math & Engineering; Social Science; or Flexible Gen Ed.

7

Students pursuing a second concentration may apply three course units of concentration courses to Unrestricted Electives.

General Track

General Track Requirements
Take 4 credit units (CU) from the list of courses approved for the concentration, with at least 2 credit units (CU) from the Environmental List:4
Environmental:
Climate and Financial Markets
Climate Risks and Opportunities
Environmental & Energy Economics and Policy
Environmental Management: Law & Policy
Climate & Environmental Leadership in Action (SNF Paideia Program) (by application)
Global Modular Course A (on Sustainability; in Germany, by application)
Thinking with Models: Business Analytics for Energy and Sustainability
Social and Governance:
Forensic Analytics
American Public Policy through an Economic Lens
Urban Fiscal Policy
ESG and Impact Investing
Shareholder Activism 1
Law of Corporate Management and Finance
Employment Law: Practical Considerations for Managers
Emerging Economies
Diversity and the Law
Law and Policy in International Business
International Business Ethics
Human Rights and Globalization
Markets, Morality & the Future of Capitalism
Social Impact and Responsibility: Foundations
Big Data, Big Responsibilities: Toward Accountable Artificial Intelligence
Other People's Money: The Law, Politics, and History of Financial Institutions
The Political Environment of the Multinational Firm
Social Entrepreneurship
Leading Across Cultural and Relational Differences
Leading for Impact: Tackling the Biggest Societal Challenges
Corporate Goverance, Executive Compsenation and the Board
Special Topics (The Business of Wellness: Marketing and Consumption)
Students may replace up to one credit of coursework from the above-listed courses with a course from this pre-approved list of courses outside of Wharton that bears a clear relationship to the core of the concentration.
Carbon Capture
Climate Policy and Technology
Electricity and Systems Markets
Renewable Energy and Its Impacts: Technology, Environment, Economics, Sustainability.
Climate Policy and Technology
Energy Geopolitics and National Security
Decarbonization & Net Zero
The Future of water
Corporate Sustainability Strategies
Life Cycle Assessment
Law Seminar (Energy Law and Climate Change)
Materials Science and Market Signals in Clean Energy Supply Chains
Selected Topics in Materials Science and Engineering (Energy, Water, and Materials for the AI Economy)
Recommended courses to supplement undergraduate concentration
Impact Analytics
For students interested in Impact analytics, we note that while the STAT Department does not have courses that count toward the four required credit units for the concentration, the following courses may be of special interest:
Data Collection and Acquisition: Strategies and Platforms
Predictive Analytics for Business
Applied Machine Learning in Business
Text Analytics
Forecasting Methods for Management
Forecasting Methods for Management
Introduction to Bayesian Data Analysis
Data Analytics and Statistical Computing
Modern Data Mining
Sample Survey Design
Introduction to Python for Data Science
Convex Optimization for Statistics and Data Science
Convex Optimization for Statistics and Data Science
Causal Inference
Other Wharton Requirements33
Total Course Units37
1

FNCE 4020 is a 1.0 credit course; however, if students take this to fulfill their capstone requirements, which is 0.5 credit units, they may only count 0.5 credit units toward their concentration. 

Business, Energy, Environment and Sustainability Track

Business, Energy, Environment and Sustainability Track Requirements
Undergraduate students must take a total of four credit units from this overall list of courses, with at least 3 credit units from the list of Environmental courses and up to 1 credit unit from overall list of courses approved for the concentration (whether Environmental or Social and Governance)4
Environmental:
Climate and Financial Markets
Climate Risks and Opportunities
Environmental & Energy Economics and Policy
Environmental Management: Law & Policy
Climate & Environmental Leadership in Action (SNF Paideia Program)
Global Modular Course A (on Sustainability; in Germany, by application)
Thinking with Models: Business Analytics for Energy and Sustainability
Social and Governance:
Forensic Analytics
American Public Policy through an Economic Lens
Urban Fiscal Policy
ESG and Impact Investing
Shareholder Activism 1
Law of Corporate Management and Finance
Employment Law: Practical Considerations for Managers
Emerging Economies
Diversity and the Law
Law and Policy in International Business
International Business Ethics
Human Rights and Globalization
Markets, Morality & the Future of Capitalism
Social Impact and Responsibility: Foundations
Big Data, Big Responsibilities: Toward Accountable Artificial Intelligence
Other People's Money: The Law, Politics, and History of Financial Institutions
The Political Environment of the Multinational Firm
Social Entrepreneurship
Leading Across Cultural and Relational Differences
Leading for Impact: Tackling the Biggest Societal Challenges
Corporate Goverance, Executive Compsenation and the Board
Special Topics (The Business of Wellness: Marketing and Consumption)
Students may replace up to one credit of coursework from the above-listed courses with a course from this pre-approved list of courses outside of Wharton that bears a clear relationship to the core of this concentration.
Carbon Capture
Climate Policy and Technology
Electricity and Systems Markets
Renewable Energy and Its Impacts: Technology, Environment, Economics, Sustainability.
Climate Policy and Technology
Energy Geopolitics and National Security
Decarbonization & Net Zero
The Future of water
Corporate Sustainability Strategies
Life Cycle Assessment
Law Seminar (Energy Law and Climate Change)
Materials Science and Market Signals in Clean Energy Supply Chains
Selected Topics in Materials Science and Engineering (Energy, Water, and Materials for the AI Economy)
Recommended courses to supplement IVSB-BEES Concentration
Impact Analytics
For students interested in Impact analytics, we note that while the STAT Department does not have courses that count toward the four required credit units for the concentration, the following courses may be of special interest:
Data Collection and Acquisition: Strategies and Platforms
Predictive Analytics for Business
Applied Machine Learning in Business
Text Analytics
Forecasting Methods for Management
Forecasting Methods for Management
Introduction to Bayesian Data Analysis
Data Analytics and Statistical Computing
Modern Data Mining
Sample Survey Design
Introduction to Python for Data Science
Convex Optimization for Statistics and Data Science
Convex Optimization for Statistics and Data Science
Causal Inference
Other Wharton Requirements33
Total Course Units37
1

FNCE 4020 is a 1.0 credit course; however, if students take this to fulfill their capstone requirements, which is 0.5 credit units, they may only count 0.5 credit units toward their concentration. 

Social and Governance Factors Track Requirements

Impact, Value and Sustainable Business - Social and Governance Factors Track Requirements
Undergraduate students must take a total of four credit units from this overall list of courses, with at least 3 credit units from the list of Social and Governance courses and up to 1 credit unit from overall list of courses approved for the concentration (whether Environmental or Social and Governance):4
Environmental:
Climate and Financial Markets
Climate Risks and Opportunities
Environmental & Energy Economics and Policy
Environmental Management: Law & Policy
Climate & Environmental Leadership in Action (SNF Paideia Program)
Global Modular Course A (on Sustainability; in Germany, by application)
Thinking with Models: Business Analytics for Energy and Sustainability
Social and Governance:
Forensic Analytics
American Public Policy through an Economic Lens
Urban Fiscal Policy
ESG and Impact Investing
Shareholder Activism 1
Law of Corporate Management and Finance
Employment Law: Practical Considerations for Managers
Emerging Economies
Diversity and the Law
Law and Policy in International Business
International Business Ethics
Human Rights and Globalization
Markets, Morality & the Future of Capitalism
Social Impact and Responsibility: Foundations
Big Data, Big Responsibilities: Toward Accountable Artificial Intelligence
Other People's Money: The Law, Politics, and History of Financial Institutions
The Political Environment of the Multinational Firm
Social Entrepreneurship
Leading Across Cultural and Relational Differences
Leading for Impact: Tackling the Biggest Societal Challenges
Corporate Goverance, Executive Compsenation and the Board
Special Topics (The Business of Wellness: Marketing and Consumption)
Students may replace up to one credit of coursework from the above-listed courses with a course from this pre-approved list of courses outside of Wharton that bears a clear relationship to the core of the concentration.
Carbon Capture
Climate Policy and Technology
Electricity and Systems Markets
Renewable Energy and Its Impacts: Technology, Environment, Economics, Sustainability.
Climate Policy and Technology
Energy Geopolitics and National Security
Decarbonization & Net Zero
The Future of water
Corporate Sustainability Strategies
Life Cycle Assessment
Law Seminar (Energy Law and Climate Change)
Materials Science and Market Signals in Clean Energy Supply Chains
Selected Topics in Materials Science and Engineering (Energy, Water, and Materials for the AI Economy)
Recommended courses to supplement IVSB-SOGO Concentration
Impact Analytics
For students interested in Impact analytics, we note that while the STAT Department does not have courses that count toward the four required credit units for the concentration, the following courses may be of special interest:
Data Collection and Acquisition: Strategies and Platforms
Predictive Analytics for Business
Applied Machine Learning in Business
Text Analytics
Forecasting Methods for Management
Forecasting Methods for Management
Introduction to Bayesian Data Analysis
Data Analytics and Statistical Computing
Modern Data Mining
Sample Survey Design
Introduction to Python for Data Science
Convex Optimization for Statistics and Data Science
Convex Optimization for Statistics and Data Science
Causal Inference
Other Wharton Requirements33
Total Course Units37
1

FNCE 4020 is a 1.0 credit course; however, if students take this to fulfill their capstone requirements, which is 0.5 credit units, they may only count 0.5 credit units toward their concentration. 

Plan of Study Grid
First Year
FallCourse Units
BEPP 1000 Introductory Economics for Business Students 1
WH 1010 Business and You .5
Math or Statistics Course 1
2-3 Other Courses 2
 Course Units4.50
Spring
Math or Statistics Course 1
Two Business Fundamentals Courses 2
1-2 Other Courses 2
 Course Units5.00
Second Year
Fall
WH 2010 Business Communication for Impact 0.5
2-3 Business Fundamentals 2
1-2 Other Courses 2
 Course Units4.50
Spring
2-3 Business Fundamentals 3
1-2 Other Courses 2
 Course Units5.00
Third Year
Fall
MGMT 3010 Teamwork and Interpersonal Influence 0.5
Courses towards Concentration and other Remaining Requirements 4
 Course Units4.50
Spring
Courses towards Concentration and other Remaining Requirements 4.5
 Course Units4.50
Fourth Year
Fall
Leadership Journey Capstone and Courses towards other Remaining Requirements 4.5
 Course Units4.50
Spring
Courses towards Remaining Requirements 4.5
 Course Units4.50
 Total Course Units37.00