Projekt- und Investitionsentscheidungen zu Green Controlling in öffentlichen Unternehmen mit dezentralen Organisationsstrukturen

2020 ◽  
Author(s):  
Sebastian Michalsky
Keyword(s):  
Controlling ◽  
2011 ◽  
Vol 23 (8-9) ◽  
pp. 478-479 ◽  
Author(s):  
Alexander Stehle
Keyword(s):  

2020 ◽  
Vol 4 (3) ◽  
pp. 46-65
Author(s):  
Marcel Biewendt ◽  
Florian Blaschke ◽  
Arno Böhnert

The successful implementation and continuous development of sustainable corporate-level solutions is a challenge. These are endeavours in which social, environmental, and financial aspects must be weighed against each other. They can prove difficult to handle and, in some cases, almost unrealistic. Concepts such as green controlling, IT, and manufacturing look promising and are constantly evolving. This paper aims to achieve a better understanding of the field of corporate sustainability (CS). It will evaluate the hypothesis by which Corporate Sustainability thrives, via being efficient, increasing the performance, and raising the value of the input of the enterprises to the resources used. In fact, Corporate Sustainability on the surface could seem to contradict the idea, which supports the understanding that it encourages the reduction of the heavy reliance on the use of natural resources, the overall environmental impact, and above all, their protection. To understand how the contradictory notion of CS came about, in this part of the paper, the emphasis is placed on providing useful insight to this regard. The first part of this paper summarizes various definitions, organizational theories, and measures used for CS and its derivatives like green controlling, IT, and manufacturing. Second, a case study is given that combines the aforementioned sustainability models. In addition to evaluating the hypothesis, the overarching objective of this paper is to demonstrate the use of green controlling, IT, and manufacturing in the corporate sector. Furthermore, this paper outlines the current challenges and possible directions for CS in the future. Keywords: corporate sustainability, jevons paradox, efficiency side-effects, grey energy, rebound-effect.


Author(s):  
Attila Szora Tamaș ◽  
Cristian-Marian Barbu ◽  
Ileana-Sorina Rakos ◽  
Alina-Georgiana Solomon

The issue of this chapter is to illustrate the aspects of planning, budgeting, and controlling green activities within an economic entity and their impact on the profitability of the entity. The objectives of this chapter are to present the strategic planning, budgeting, and control/controlling processes; the presentation of the principles underlying the budgeting; and the presentation of a case study on the elaboration of the budgetary process and the controlling of an economic entity in the manufacturing field. The chapter presents the types of integrated budgets and how to report the achievement of the objectives. By providing effective information on planning and budgeting, green controlling becomes an indispensable tool for any economic entity in monitoring and measuring performance. Thus, through the contribution made, a new theoretical and empirical framework is created by the authors, which facilitates the identification of new ideas, themes, and debates of other aspects encountered in the activity of the economic entities.


Controlling ◽  
2011 ◽  
Vol 23 (8-9) ◽  
pp. 459-465
Author(s):  
Siegfried Gänßlen ◽  
Udo Kraus ◽  
Daniel Ette
Keyword(s):  

Controlling ◽  
2016 ◽  
Vol 28 (8-9) ◽  
pp. 526-529
Author(s):  
Florian Kellner
Keyword(s):  

Author(s):  
Lisa Bachtrog ◽  
Christoph Eisl
Keyword(s):  

Controlling ◽  
2013 ◽  
Vol 25 (6) ◽  
pp. 326-331
Author(s):  
Siegfried Gänßlen ◽  
Patricia Frey
Keyword(s):  

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