Abstract

The shareholder value orientation has strongly influenced controlling and has been reflected in numerous controlling instruments. Irrespective of the criticism that is sometimes voiced about a consistent orientation of corporate activities towards corporate value, developments can be identified in recent times that may justify new demands on controlling and require a stronger stakeholder orientation. For example, topics such as demographic change, climate change or the repeated demands on corporate social responsibility are worth mentioning. The increasing internationalisation of business activities also poses new challenges for companies. The editors' volume focuses on the question of which demands on controlling are reflected in these current developments and which controlling concepts and, in particular, instruments are available to cope with them. The book is aimed at controllers in corporate practice who want to anticipate current trends at an early stage and prepare for them, as well as at academics and students.

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