CHAPTER 7

Stage 2: Hard Factors and Structures

“The things included in the measurement become relevant; the things omitted are out of sight and out of mind.1

—Peter Drucker

7.1 Step 8: Scope and Boundary for Responsible Controlling

Sustainability thinking means taking into account effects on the triple bottom line. I have argued that responsible controlling must meet this requirement and that it has to extend its scope from a mere financial perspective toward a holistic triple bottom line responsibility. Moreover, we have seen that (hyphenated) controlling is involved in nearly every corporate function when it comes to financial topics. However, with respect to responsibility, we need to clarify an important question at this point:

Are there ...

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