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Responsible Management Accounting and Controlling by Daniel Ette

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CHAPTER 4

Current Controlling Trends Toward Sustainability and Responsibility

“After 36 years, 167 studies, and 16 reviews of the relationship between CSR and financial performance, the answer to the debate about whether CSR is profitable is unambiguously clear: “It depends.”” 1

—Raghubir et al.

It is traditionally one of the main tasks of controlling to support management in order to make decisions that contribute to the strategic and operational achievement of the corporate goals—which are mostly of the financial type.2 With respect to sustainability, controlling must extend its focus onto ecological and social factors as well. In that sense, it is important to integrate social and environmental topics into the existing controlling functions ...

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