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Controlling & Innovation 2025/2026: Nachhaltigkeit
Paperback
Series: Fom-Edition
AccountingManagementEnvironmental Studies
ISBN13: 9783658489861
Publisher: Springer Gabler
Published: Oct 27 2025
Pages: 467
Weight: 1.69
Height: 0.98 Width: 6.69 Depth: 9.61
Language: German
Dieses Buch zeigt die aktuellen Entwicklungen und deren Auswirkungen auf das Controlling auf. Das Controlling als Informationslieferant im Rahmen des Planungs-, Steuerungs- und Kontrollprozesses muss auf diese Entwicklungen schnell und effizient reagieren. Dies gilt sowohl für das operative als auch für das strategische Controlling. Das Themenfeld der Nachhaltigkeit steht im Fokus der Betrachtung.
Die unter dem Begriff der Nachhaltigkeit zusammengefassten Phänomene und Herausforderungen verändern unsere gesellschaftlichen, ökonomischen und biologischen Systeme und Strukturen in bisher nie dagewesener Weise. Für Controllerinnen und Controller, die unter dem Ansatz der Rationalitätssicherung zielgerichtetes Handeln fördern und steuern wollen, ist die Nachhaltigkeit damit vielleicht die grö te Herausforderung, der sich das moderne Controlling bisher stellen muss. Damit steht das Controlling als Disziplin, die sich des Nachhaltigkeitsthemas annimmt, sicher nicht alleine da. Aber vielleicht ist es gerade das Verständnis von Controlling, das im Umgang mit diesen Herausforderungen eine Schlüsselrolle einnimmt. Die zielgerichtete, rationale und evidenzbasierte Vorgehensweise, der sich Controllerinnen und Controller verschrieben haben, ist keineswegs eine Garantie dafür, die aktuellen und noch vor uns liegenden Herausforderungen zu lösen. Aber es ist die einzige Vorgehensweise, die hierzu überhaupt in der Lage ist.
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