Maximilian Koch

Koch, Maximilian

Koch

Maximilian

Maximilian Koch

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Controlling of the circular economy
(Springer, 2024) Schmied, Simon; Krings, Ulrich; Koch, Maximilian; Hüttche, Tobias
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).
04A - Beitrag Sammelband
Does board composition taking account of sustainability expertise influence ESG ratings? An exploratory study of European banks
(Springer, 2021) Waterstraat, Silke; Kustner, Clemens; Koch, Maximilian; Gerber, Aurona; Hinkelmann, Knut
04B - Beitrag Konferenzschrift