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