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Nachhaltigkeit und Controlling: (Advanced Controlling)

Nachhaltigkeit und Controlling: (Advanced Controlling)

          
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About the Book

Aufgrund des stetig ansteigenden Ressourcenverbrauchs und der daraus resultierenden Ressourcenknappheit ist Nachhaltigkeit mittlerweile zu einem der Megatrends des 21. Jahrhunderts geworden. Insbesondere Unternehmen spüren von allen Seiten den Druck, nicht nur ökonomisch, sondern auch sozial und vor allem ökologisch nachhaltig zu agieren. Was Nachhaltigkeit für Unternehmen genau bedeutet und wie relevant die Thematik für sie ist, ist jedoch erst in Ansätzen bekannt. Jürgen Weber, Johannes Georg, Robert Janke und Simone Mack geben einen Gesamtüberblick darüber, wie Unternehmen aus unterschiedlichen Branchen mit der Thematik Nachhaltigkeit umgehen, welche Nachhaltigkeitsstrategien sie wählen und wie sie Nachhaltigkeit in der Steuerung berücksichtigen. Zu diesem Zweck wurden in 23 Interviews Nachhaltigkeitsverantwortliche, Verantwortliche für Carbon Accounting und Top-Controller deutscher Großunternehmen ausführlich zu diesem Thema befragt. Die Ergebnisse der Interviews sollen Manager und Controller dabei unterstützen, Nachhaltigkeit für ihr Unternehmen einzuordnen und Ansätze darstellen, wie eine Nachhaltigkeitsstrategie und eine Steuerung der Thematik aussehen können.

Table of Contents:
Vorwort 7 1 Einführung 9 Motivation und Ziel des Bandes 9 Struktur des Bandes 10 Überblick über die empirische Studie und die Unternehmensbeispiele 10 2 Bedeutung von Nachhaltigkeit 13 Definition von Nachhaltigkeit und Unternehmensbeitrag 13 Wichtige interne Akteure und Kontextfaktoren 18 Bedeutung und interner Stellenwert 31 Zusammenfassung 45 3 Nachhaltigkeitsstrategie 47 Durchführung einer strategischen Analyse 47 Festlegung der Nachhaltigkeitsstrategie 53 Verknüpfung mit der Geschäftsstrategie 63 Zusammenfassung 64 4 Nachhaltigkeit in der Unternehmenskultur 65 Unternehmenswerte und Unternehmenskultur 65 Steuerungswirkung der Unternehmenskultur 68 Verankerung in der Unternehmenskultur 69 Zusammenfassung 72 5 Steuerung von Nachhaltigkeit 73 Ziele und Ausgestaltungsformen einer Steuerung 73 Prozesssteuerung 75 Zielsteuerung 81 Zusammenfassung 89 6 Rolle des Controllings bei der Steuerung von Nachhaltigkeit 91 Mögliche Rollen des Controllings bei der Steuerung von Nachhaltigkeit 91 Gründe für und gegen eine Beteiligung des Controllings 95 Zusammenfassung 99 7 Zusammenfassung und Ausblick 101 8 Literaturverzeichnis 105 9 Stichwortverzeichnis 107 In eigener Sache 109


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Product Details
  • ISBN-13: 9783527506521
  • Publisher: Wiley-VCH Verlag GmbH
  • Publisher Imprint: Blackwell Verlag GmbH
  • Height: 240 mm
  • No of Pages: 110
  • Series Title: Advanced Controlling
  • Weight: 227 gr
  • ISBN-10: 3527506527
  • Publisher Date: 14 Oct 2011
  • Binding: Paperback
  • Language: German
  • Returnable: Y
  • Spine Width: 170 mm
  • Width: 8 mm


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