Implementing this triple bottom line “people, planet, profit” means understanding it as an integral part of all corporate decisions and activities. Sustainability is a cross-sectional function and task across all areas of the company. As the process owner of enterprise perfomance management, controlling is predestined to drive and shape sustainability transformation and management in companies.
In order to achieve set sustainability goals, e.g., the reduction of CO2 emissions independently of corporate growth, sustainability planning must be integrated into business planning. Controlling must derive quantified sustainability KPIs that pay off in terms of the overarching economic goals. In addition, it is necessary to determine new KPIs that reflect the achievement of social and ecological goals.