O'Reilly logo

Responsible Management Accounting and Controlling by Daniel Ette

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

CHAPTER 6

Stage 1: Soft Factors and People

“Action comes, not from thought, but from a readiness for responsibility.1

—Dietrich Bonhoeffer

6.1 Step 1: Acknowledgment to the Installation of a Responsibility Controlling Function

The first step within the effort of establishing controlling as a driver toward responsibility is the installation of a person or a controlling subdivision that is in charge of dealing with this topic. This is a very important action. With this decision, the head of controlling or the management board shows a first commitment toward sustainability. The Ernst & Young survey shown earlier stated that the chief financial officer (CFO) is gaining an important role in sustainability topics.2 To ensure that she or he has the ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required