Authors: Bernd Britzelmaier; Pascal Rommel; Jana Maria Schlosser; Carolin Weidler
Addresses: Pforzheim University, Tiefenbronner Str. 65, 75175 Pforzheim, Germany ' GreeNova Services GmbH, Zuckerfabrik 14, 70376 Stuttgart, Germany ' Paul Hartmann AG, Paul-Hartmann-Straße 12, 89522 Heidenheim an der Brenz, Germany ' Marposs GmbH, Mercedesstraße 10, 71384 Weinstadt, Germany
Abstract: Sustainability has established itself as a term in everyday life. Regulations and laws have led to public reporting. Nevertheless, the planning and management of the three sustainability dimensions (economic, ecological and social dimension) still seems to be in its infancy in many companies, especially in small and medium-sized ones. Based on literature and study evaluations, a qualitative study was therefore conducted on the subject of 'Green controlling in SME in Baden-Württemberg'. Expert interviews were used for this purpose. Mainly driven by the initiative of the owners, sustainability has become an important issue in business practice. The setup and continuous integration of green controlling can contribute to the strengthening of existing competitive advantages and the creation of new potentials for success. Another opportunity for the further development of green controlling in SMEs is emerging from the megatrend of digitalisation, the increasing importance of which can also have complementary or positive effects on the integration of controlling for SMEs.
Keywords: green controlling; sustainability; Baden-Württemberg; Germany; SME; management control; triple bottom line; TBL.
Global Business and Economics Review, 2022 Vol.26 No.3, pp.314 - 333
Received: 10 Nov 2020
Accepted: 27 Jul 2021
Published online: 22 Apr 2022 *