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 ...

Get Responsible Management Accounting and Controlling now with O’Reilly online learning.

O’Reilly members experience live online training, plus books, videos, and digital content from 200+ publishers.