Abstract

The article defines Integrated Reporting as core element of a holistic management control system. Focal point is the role of the controlling department – as core function for management control – and its interdisciplinary cooperation with other corporate functions like environmental management. The described cooperation model of the different corporate functions is highlighted by the authors based on the process of KPI definition for an Integrated Reporting, which has been developed by the expert group for “Green Controlling” of the International Association of Controllers (ICV).

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