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2016 | OriginalPaper | Buchkapitel

CSR im Controlling

verfasst von : Prof. Dr. Edeltraud Günther, Dr. Jan Endrikat, Prof. Dr. Thomas Günther

Erschienen in: CSR und Controlling

Verlag: Springer Berlin Heidelberg

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Zusammenfassung

Unternehmen kommen nicht mehr umhin, sich mit Nachhaltigkeit (ökonomisch, ökologisch, sozial) bzw. CSR zu beschäftigen. Controller als Entscheidungsunterstützer oder „Business Partner“ des Managements fokussieren bisher primär auf finanzielle Zielsetzungen und allenfalls auf ökonomische Nachhaltigkeit. Der Beitrag zeigt auf, was ein CSR-Controlling leisten kann und wie es ausgestaltet werden kann. Anhand der drei Dimensionen Zeitperspektive, Umfang und Fokus wird im CSR-Controlling-Würfel aufgezeigt, welche Beziehungen zwischen CSR-Controlling und anderen Komponenten der Unternehmenssteuerung bestehen. CSR-Controlling beinhaltet dabei nicht nur kybernetische Instrumente aus dem klassischen Controlling-Kreislauf sondern sollte auch moderne Ansätze wie die Steuerung über Kultur, Verwaltungssteuerung oder Anreizsysteme beinhalten. Schließlich werden anhand des entworfenen CSR-Controlling-Würfels praxisorientierte Ansätze des CSR-Controllings vorgestellt.

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Nächstes Kapitel Green-Controlling-Roadmap – Ansätze in der Unternehmenspraxis
Fußnoten
1
Bei Hinzufügen einer Analyse der rechtlichen Rahmenbedingungen auch PESTEL-Analyse genannt.
 
2
Milne spielt auf einen Dialog von Alice im Wunderland mit der Katze an: Alice zur Katze: „Willst du mir wohl sagen, wenn ich bitten darf, welchen Weg ich hier nehmen muss?“ „Das hängt zum guten Teil davon ab, wohin du gehen willst,“ sagte die Katze. „Es kommt mir nicht darauf an, wohin –“ sagte Alice. „Dann kommt es auch nicht darauf an, welchen Weg du nimmst,“ sagte die Katze. „– wenn ich nur irgendwo hinkomme,“ fügte Alice als Erklärung hinzu. „Oh, das wirst du ganz gewiss,“ sagte die Katze, „wenn du nur lange genug gehst.“
 
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Metadaten
Titel
CSR im Controlling
verfasst von
Prof. Dr. Edeltraud Günther
Dr. Jan Endrikat
Prof. Dr. Thomas Günther
Copyright-Jahr
2016
Verlag
Springer Berlin Heidelberg
Buch
CSR und Controlling

Print ISBN: 978-3-662-47701-4

Electronic ISBN: 978-3-662-47702-1

Copyright-Jahr: 2016

DOI
https://doi.org/10.1007/978-3-662-47702-1_1