Sustainability has not yet completely penetrated controlling

In recent years, the International Controller Association (ICV) has conducted three comprehensive studies on the extent to which green controlling has arrived in companies. The current conclusion is that sustainability has moved more strongly into the core business processes and is becoming increasingly strategically relevant, also due to regulatory requirements. However, sustainability aspects have not yet been incorporated into controlling tools.

Overall, according to another result of the study, for which the Executive Board of the International Controller Association surveyed its members exclusively in August and September 2022, sustainability controlling is understood as a cross-functional responsibility within the company. However, controlling itself is acting in the background, while sustainability management is gaining more and more importance. Another interesting insight: Sustainability information is increasingly finding its way into the management report, social media channels and websites, while the classic "stand-alone" sustainability report is losing importance. This indicates a change in communication with a stronger focus on the stakeholder.

Further insights and information gained by the ICV for controlling and controllers in the course of the study can be found in the study itself. It was conducted in cooperation between ICV Fachkreis Green Controlling for Responsible Business and ICV Ideenwerkstatt. 216 of the more than 6,000 association members completed the online questionnaire (2011: 295, 2016: 150). On the one hand, the ICV Green Controlling Study 2022 examined the current status of green controlling in companies in the D-A-CH region, but also compared these with the results of the predecessor studies from 2011 and 2016.

Non-members of the ICV can purchase the 57-page PDF containing the study results for 29 euros. www.icv-controlling.com