Controlling supports the management of a company in steering the processes occurring in the operational and financial areas. In sustainability management, the processes must be aligned not only to achieve economic goals, but also ecological and social goals, taking into account the effects on the entire value chain.

For controlling to continue to fulfill its role as a business partner, existing controlling instruments, which primarily focus on the economic goal dimension, must be further developed and new controlling instruments must be conceived.

In decision-oriented controlling, we examine how controlling can support management in making decisions so that goal achievement and thus potentially the value of a company is maximized. Within the framework of behavioral controlling, we analyze how controlling instruments should be designed and coordinated with each other so that the behavior of company stakeholders is aligned with the goals of a company and dysfunctional effects are avoided.

Since achieving economic, ecological and social goals is uncertain, risk management must also be designed with a sustainability orientation. The potential associated with digitalization and AI must be utilized for the conception of efficient and effective sustainability controlling.