Schmied, SimonKrings, UlrichKoch, MaximilianHüttche, Tobias2024-12-192024978-3-031-48070-6978-3-031-48071-3https://doi.org/10.1007/978-3-031-48071-3_8https://irf.fhnw.ch/handle/11654/48240This 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).en330 - Wirtschaft04A - Beitrag Sammelband111-122