Abstract
Sustainability Reporting & Controlling is more than publishing a set of KPIs once a year in an annual report of a company. It is not more and not less than transferring the reporting & controlling logics and their performance from the financial world to all sustainability areas relevant for the company. In addition, the different areas of sustainability or ESG reporting (environmental, social and governance) are covering a broad spectrum of impacts with different challenges, not all of which can be equally quantified like financials.
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Saling, P., Kurtz, J. (2023). Development of Sustainability Reporting & Controlling, demonstrated at the example of BASF‘s Greenhouse Gas Reporting & Controlling Initiatives. In: Hippe, A., Wirsam, J. (eds) Nachhaltigkeit und Innovation in internen und externen Unternehmensbeziehungen. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-41618-8_17
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