Wie Nachhaltigkeit in Controlling-Systeme integriert werden kann. Funktionen, Instrumente und P

Master's thesis from 2020 in the field of Business Administration - Controlling, grade: 1.7, Otto von Guericke University Magdeburg, language: German.

Abstract: Many companies undertake various sustainability measures to improve their social and ecological performance. However, it is often assumed that these activities contradict the financial success of the company. Whether and which measures actually have a negative or positive impact on financial performance cannot be generally determined due to the complex interrelations, but must be assessed individually.

Developing a sustainability strategy poses a significant challenge for companies due to a lack of experience. Therefore, the management of each company relies on extensive support to quantify and monetize social and ecological expenditures while also aligning them with the company's economic orientation. Controlling, as a central area of financial management, is well-suited to take on this task, but then faces the question of how sustainability can be integrated into the existing controlling system.

The aim of this thesis is to provide an overview of the functions and implementation of sustainability controlling and to outline the central tasks, processes, and instruments.