IBV · Fachoberschule Bayern · Jahrgangsstufe 11 · Lernbereich 1 · gültig ab Schuljahr 2026/27
ca. 17 UnterrichtsstundenbilingualBusiness Model CanvasESG & ESRSUNTERNEHMER AG
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Establishing a business and managing it sustainably
How does a business idea become a viable business model? Which functions does an industrial enterprise need? Who expects what from a company – and what happens when economic, social and environmental goals collide? This learning area combines entrepreneurial thinking with sustainable corporate management.
A founding team wants to establish the UNTERNEHMER AG as an industrial enterprise producing modular energy-storage systems. A technically interesting product alone is not enough. The founders need a convincing value proposition, customers, resources, partners, financing and a sustainable strategy. At the same time, employees, investors, customers, suppliers, public authorities and society pursue different interests.
Inhalt / Contents
- From idea to business model
- Business Model Canvas
- Value Proposition
- Customers, channels, relationships
- Resources, activities, partners
- Revenue and cost structure
- Core and support functions
- Industrial value creation
- Stakeholders
- Corporate goals
- Goal relationships
- ESG
- ESRS
- Double materiality
- UNTERNEHMER AG case
- Exam training
- Typical mistakes
- Summary
1. From a business idea to a business model
A business idea describes what a company wants to offer. A business model goes much further: it explains how the company creates value for customers, how it delivers that value and how it can operate economically.
2. Business Model Canvas (BMC) according to Osterwalder
The Business Model Canvas structures a business model into nine connected building blocks. Its strength is the overall view: changing one block can affect several others.
3. Value Proposition – welchen Nutzen schaffen wir?
The value proposition describes the benefit a customer receives. It should solve a relevant problem or satisfy a need better than available alternatives.
| Weak statement | Stronger value proposition |
|---|---|
| “Our battery is modern.” | “Our modular storage system can be expanded when the customer’s energy demand grows, reducing the need to replace the entire system.” |
| “We are sustainable.” | Specify measurable product/service characteristics and explain the concrete customer benefit. |
4. Customer Segments, Channels and Customer Relationships
A business cannot meaningfully design its offer without knowing for whom it creates value. Customer segments group customers with similar needs or characteristics. Channels describe how the company communicates with and delivers value to customers. Customer relationships describe the type of interaction.
5. Key Resources, Key Activities and Key Partners
The left side of the Canvas describes the infrastructure required to deliver the value proposition.
| Block | Question | UNTERNEHMER AG example |
|---|---|---|
| Key Resources | What do we need? | production equipment, skilled employees, software, patents, financing |
| Key Activities | What must we do particularly well? | product development, procurement, assembly, quality assurance, sales |
| Key Partners | Who contributes essential resources or activities? | cell suppliers, logistics partners, specialist service providers |
6. Revenue Streams and Cost Structure
A business model must also be economically viable. Revenue streams show how money enters the company; the cost structure shows the major costs caused by the model.
7. Core functions and cross-sectional functions
The new curriculum explicitly distinguishes the core functions of an industrial enterprise from cross-sectional/support functions.
8. Industrial value creation as a connected process
Core functions are connected. Materials must be available before production; production creates the marketable product; sales connects the company with customers. Support functions enable and coordinate this chain.
9. Stakeholders – who has an interest in the company?
Stakeholders are groups or individuals that have an interest in, are affected by, or can influence the company. The curriculum distinguishes internal and external stakeholders.
| Stakeholder | Possible interests |
|---|---|
| employees | secure jobs, fair pay, good working conditions |
| owners/investors | profitability, company value, risk control |
| customers | quality, price, reliability, service |
| suppliers | stable orders, fair terms, reliable payment |
| state/society | legal compliance, taxes, employment, environmental/social responsibility |
10. Economic, social and ecological goals
The curriculum distinguishes economic goals – monetary and non-monetary – as well as social and ecological goals.
| Goal category | Examples |
|---|---|
| economic – monetary | profit, profitability, liquidity |
| economic – non-monetary | market share, quality, delivery reliability |
| social | employee development, occupational safety, fair working conditions |
| ecological | lower emissions, resource efficiency, reduced waste |
11. Complementary and conflicting goals
Goals are complementary when progress toward one goal supports another. They are conflicting when pursuing one goal makes another more difficult to achieve.
12. ESG – Environmental, Social, Governance
ESG structures sustainability-related matters into environmental, social and governance dimensions. In this learning area, ESG helps students analyse stakeholder interests and corporate goals more systematically.
13. ESRS – sustainability reporting framework
The curriculum names the European Sustainability Reporting Standards (ESRS) as the legal reporting framework to be considered. For learning purposes, the key idea is: sustainability information should not remain vague marketing language; relevant impacts, risks and opportunities need to be identified and structured.
14. Double materiality – two directions of relevance
Double materiality asks sustainability questions from two perspectives: How does the company affect people and the environment? And how can sustainability matters create financial risks or opportunities for the company?
Impact perspective: Mining and processing can affect ecosystems and working conditions.
Financial perspective: scarce materials, regulation, reputational risks or changing customer preferences can affect costs, sales and company value.
Double materiality: both directions are examined rather than choosing only one.
15. Gesamtfall: Building the UNTERNEHMER AG business model
| BMC block | Possible design | Sustainability question |
|---|---|---|
| Customer Segments | commercial customers requiring scalable storage | Which customer groups benefit and which may be excluded? |
| Value Proposition | modular, repairable and expandable system | Does longer product life reduce resource use? |
| Channels | direct sales plus certified installation partners | How can installation quality be secured? |
| Customer Relationships | long-term service and monitoring | How is customer data handled responsibly? |
| Key Resources | qualified staff, production line, software, capital | Which resources create environmental/social impacts? |
| Key Activities | development, assembly, quality assurance, service | Where can emissions or safety risks arise? |
| Key Partners | cell suppliers, logistics, installers | Which supply-chain risks are material? |
| Revenue Streams | product sales and service contracts | Does the revenue model support repair and durability? |
| Cost Structure | materials, staff, production, development, logistics | Which sustainability measures create costs now but opportunities later? |
16. Prüfungs- und Transfertraining
17. Typical mistakes
| Mistake | Better approach |
|---|---|
| BMC = nine unrelated lists | Show connections and consistency between the building blocks. |
| Value proposition = product feature | Explain the concrete customer benefit/problem solution. |
| Finance/accounting classified as core production function | Distinguish materials management, production and sales from cross-sectional functions. |
| Stakeholder = shareholder | Shareholders are one possible stakeholder group; stakeholder is the broader concept. |
| Every environmental measure automatically saves money | Analyse time horizon and possible goal conflicts. |
| ESG = “being green” | Distinguish Environmental, Social and Governance matters. |
| Double materiality = two environmental indicators | Separate impact materiality and financial materiality. |
| ESRS used as a slogan | Connect reporting to relevant sustainability matters and materiality. |
18. One-page visual summary
✏️ Jetzt selbst üben – im Aufgabengenerator
Erzeuge dir zu Business Model Canvas, Unternehmensfunktionen, Stakeholdern, Unternehmenszielen, ESG und double materiality beliebig viele Übungsaufgaben mit vollständigem Lösungsweg – passend zu FOS/BOS Bayern, IBV 11 und dem Lehrplan ab 2026/27.
Lehrplanbezug: FOS Bayern, IBV 11 (IW), gültig ab Schuljahr 2026/27, Lernbereich 1 „Establishing a business and managing it sustainably“, ca. 17 Unterrichtsstunden. Der Lernbereich ist im offiziellen Lehrplan bilingual in englischer Sprache ausgewiesen.