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