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

Green Controlling

Controlling ◽

10.15358/0935-0381-2011-8-9-478 ◽

2011 ◽

Vol 23 (8-9) ◽

pp. 478-479 ◽

Cited By ~ 1

Author(s):

Alexander Stehle

Keyword(s):

Green Controlling

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Green-Controlling-Roadmap – Ansätze in der Unternehmenspraxis

Management-Reihe Corporate Social Responsibility - CSR und Controlling ◽

10.1007/978-3-662-47702-1_2 ◽

2016 ◽

pp. 23-39

Author(s):

Péter Horváth ◽

Sebastian Berlin

Keyword(s):

Green Controlling

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An Evaluation Of Corporate Sustainability In Context Of The Jevons

SocioEconomic Challenges ◽

10.21272/sec.4(3).46-65.2020 ◽

2020 ◽

Vol 4 (3) ◽

pp. 46-65

Author(s):

Marcel Biewendt ◽

Florian Blaschke ◽

Arno Böhnert

Keyword(s):

Side Effects ◽

Corporate Sustainability ◽

Rebound Effect ◽

Successful Implementation ◽

Corporate Sector ◽

Organizational Theories ◽

Social Environmental ◽

Green Controlling ◽

Corporate Level

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.

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Green Controlling - Die Rolle des Controllers und aktuelle Entwicklungen in der Praxis

Controlling ◽

10.15358/0935-0381-2011-8-9-436 ◽

2011 ◽

Vol 23 (8-9) ◽

pp. 436-442 ◽

Cited By ~ 2

Author(s):

Johannes Isensee ◽

Uwe Michel

Keyword(s):

Aktuelle Entwicklungen ◽

Green Controlling

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Planning, Budgeting, and Green Controlling

Management Accounting Standards for Sustainable Business Practices - Advances in Finance, Accounting, and Economics ◽

10.4018/978-1-7998-0178-8.ch003 ◽

2020 ◽

pp. 52-79

Author(s):

Attila Szora Tamaș ◽

Cristian-Marian Barbu ◽

Ileana-Sorina Rakos ◽

Alina-Georgiana Solomon

Keyword(s):

Strategic Planning ◽

Budgetary Process ◽

Economic Entity ◽

New Ideas ◽

Indispensable Tool ◽

Green Controlling ◽

Controlling Processes ◽

And Control ◽

Empirical Framework

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.

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