Suchergebnisse

In der betriebswirtschaftlichen Literatur, aber auch in der Praxis findet das Thema Nachhaltigkeit zunehmend an Beachtung. In diesem Beitrag soll das Zusammenspiel zwischen Controlling und Nachhaltigkeit erläutert werden, und zwar in die beiden Blickrichtungen, wie erstens das Controlling die Nachhaltigkeit unterstützen kann und zweitens welche zusätzlichen, neuen Anforderungen durch die Nachhaltigkeitsdiskussion auf das Controlling zukommen. Dabei werden sowohl die strategischen als auch die operativen Controllinginstrumentarien auf ihre Einsatzmöglichkeiten im Sustainable Management untersucht. Sustainability as a topic is not only found in economic literature but is also being increasingly recognized in practical fields. The following article examines the interaction between controlling and sustainability from two angles. First, how controlling can support sustainability; and second, which new and additional requirements controlling will have to deal with, now that sustainability is being discussed. In doing so, the strategic as well as the operative controlling instruments will be tested for their possible application in Sustainable Management. Keywords: target costing, make or buy, investitionsrechnungen, benchmarking

Chapter1. Introduction -- Chapter2. The definition and meaning of sustainable forest management -- Chapter3. The reasons for the lack of sustainably managed forests at present -- Chapter4. Policy and the political will -- Chapter5. Institutions and policy instruments required to ensure forests are managed sustainably -- Chapter6. Land rights issues and rural poverty -- Chapter7. The sustainability of biodiversity -- Chapter8. Environmental sustainability and climate change -- Chapter9. Sustainability of the supply of timber and non timber forest products -- Chapter10. Illegal logging -- Chapter11. The economics of timber and NTFPs -- Chapter12. Valuation of ecosystem services -- Chapter13. Costs of forest management and regeneration -- Chapter14. International and global issues -- Chapter15. Verification of sustainability -- Chapter16. Awareness raising among politicians and the public in general -- Chapter 17. Conclusions

Support for environmental research has a long tradition at the Federal Ministry of Education and Research. A new funding priority establishes a new substantive priority area – sustainable management. The purpose is to develop strategies and solutions for sustainable management and test them in real life through cooperation between research institutions, industry and consumers. The results of 18 collaborative projects should help to exploit the potential for sustainable management in the private sectors, set new priorities in research on business management and initiate standardisation processes towards sustainable management. A support process has to pass the results of the projects as well as their implications for sustainable management on to potential users. The research projects altogether cover four priority areas; namely, information technology instruments, controlling instruments, planning instruments and communication instruments.