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Interdisziplinäre Steuerung der Nachhaltigkeit am Beispiel des Integrated Reportings
[Integrated Reporting as a model case of an interdisciplinary sustainability control approach]

Author

Listed:
  • Vera Stelkens

    (Flughafen München GmbH)

  • Patrick Ilg

    (Technische Universität Dresden)

  • Alexander Stehle

    (Horváth & Partner GmbH)

Abstract

Zusammenfassung Der Beitrag befasst sich mit dem Integrated Reporting als Element einer ganzheitlichen Unternehmenssteuerung. Im Fokus steht dabei die Rolle der Controller – als zentrale Instanz für die Unternehmenssteuerung – und die interdisziplinäre Zusammenarbeit von Controlling und spezialisierten Fachbereichen wie dem Umweltmanagement. Das dargelegte Kooperations- und Rollenmodell der unterschiedlichen Unternehmensfunktionen verdeutlichen die Autoren anhand des Prozesses der Kennzahlendefinition für das Integrated Reporting, der im Fachkreis „Green Controlling“ des Internationalen Controller Vereins (ICV) entwickelt wurde.

Suggested Citation

  • Vera Stelkens & Patrick Ilg & Alexander Stehle, 2017. "Interdisziplinäre Steuerung der Nachhaltigkeit am Beispiel des Integrated Reportings [Integrated Reporting as a model case of an interdisciplinary sustainability control approach]," Sustainability Nexus Forum, Springer, vol. 25(3), pages 229-234, November.
    • Handle: RePEc:spr:sumafo:v:25:y:2017:i:3:d:10.1007_s00550-017-0464-5
    DOI: 10.1007/s00550-017-0464-5
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    Cited by:

    1. Fridolin Simon Brand & Verena Berger & Katharina Hetze & Jörg E. U. Schmidt & Marie-Christin Weber & Herbert Winistörfer & Claus-Heinrich Daub, 2018. "Overcoming current practical challenges in sustainability and integrated reporting: insights from a Swiss field study [Die Bewältigung der aktuellen praktischen Herausforderungen in der Nachhaltigk," Sustainability Nexus Forum, Springer, vol. 26(1), pages 35-46, December.

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