Influence of the Corporate Sustainability Reporting Directive on the instruments of controlling

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Abstact

The Corporate Sustainability Reporting Directive (CSRD) forces companies to prepare a sustainability report. This has an impact on all functions within the company, including controlling. In order to determine the influence of sustainability reporting on controlling and its instruments, a literature analysis was carried out. It was found that, in principle, all known controlling instruments can be used to manage sustainability aspects. Examples include the balanced scorecard, investment appraisal, or the use of key figures and key figure systems.

Keywords: Corporate Sustainability Reporting Directive (CSRD), Sustainability Reporting, Controlling Instruments, Balanced Scorecard, Investment Appraisal

JEL Classification: M14, M41, Q56

Received: 16.05.2024
Accepted: 24.05.2024

How to cite: Ulrich, P., & Metzger, J. (2024). Influence of the Corporate Sustainability Reporting Directive on the instruments of controlling. In Ž. Stankevičiūtė, A. Kostyuk, M. Venuti, & P. Ulrich (Eds.), Corporate governance: Research and advanced practices (pp. 102–105). Virtus Interpress. https://doi.org/10.22495/cgrapp17