6. Trends in Controlling

In the previous book, the knowledge you expect from textbooks has been presented in a secure manner. Chapter 6 deals with trends that are foreseeable but not yet fully developed. Therefore, the following sections should give you an insight into the expected developments and outline what challenges are likely to arise for controlling departments and controllers in the next few years. There are two development lines in particular that are to be considered: On the one hand, the pressure of public opinion but also the increased regulation lead to the fact that sustainability is becoming increasingly important. On the other hand, the legislator has significantly increased the obligations of companies, in particular listed companies, in terms of control, corporate governance and compliance. This has an impact on both the activity and the organization of controlling.