Controlling of the circular economy
No Thumbnail Available
Author (Corporation)
Publication date
2024
Typ of student thesis
Course of study
Collections
Type
04A - Book part
Editors
Editor (Corporation)
Supervisor
Parent work
Finance in crises. Financial management under uncertainty
Special issue
DOI of the original publication
Link
Series
Series number
Volume
Issue / Number
Pages / Duration
111-122
Patent number
Publisher / Publishing institution
Springer
Place of publication / Event location
Cham
Edition
Version
Programming language
Assignee
Practice partner / Client
Abstract
This chapter analyzes the role of the controlling function in the transformation process from a traditional to a circular business model. Although the task of controlling lies precisely in measuring and managing corporate strategy, controlling has not yet established itself as a strong player when it comes to implementing a sustainable business model. Controlling still plays too passive a role and lacks the necessary expertise. Furthermore, controlling views sustainability more as a marketing or compliance issue than as a fundamental basic understanding of future entrepreneurial action. The chapter describes the linear business model and the need for a shift to a circular model. Based on this, the requirements for sustainability oriented corporate management are outlined and the form in which controlling can support and accompany such sustainability management in a meaningful way and with suitable key performance indicators (KPIs).
Keywords
Subject (DDC)
330 - Wirtschaft
Event
Exhibition start date
Exhibition end date
Conference start date
Conference end date
Date of the last check
ISBN
978-3-031-48070-6
978-3-031-48071-3
978-3-031-48071-3
ISSN
Language
English
Created during FHNW affiliation
Yes
Strategic action fields FHNW
Publication status
Published
Review
Expert editing/editorial review
Open access category
Closed
License
Citation
SCHMIED, Simon, Ulrich KRINGS und Maximilian KOCH, 2024. Controlling of the circular economy. In: Tobias HÜTTCHE (Hrsg.), Finance in crises. Financial management under uncertainty. Cham: Springer. S. 111–122. ISBN 978-3-031-48070-6. Verfügbar unter: https://irf.fhnw.ch/handle/11654/48240