{"id":8798,"date":"2025-09-17T09:01:15","date_gmt":"2025-09-17T07:01:15","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/green-controlling-what-role-controllers-play-for-the-csrd\/"},"modified":"2025-09-17T09:02:25","modified_gmt":"2025-09-17T07:02:25","slug":"green-controlling-what-role-controllers-play-for-the-csrd","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/green-controlling-what-role-controllers-play-for-the-csrd\/","title":{"rendered":"Green Controlling: What Role Controllers Play for the CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8798\" class=\"elementor elementor-8798 elementor-8776\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-093177d e-flex e-con-boxed e-con e-parent\" data-id=\"093177d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af422a6 elementor-widget elementor-widget-text-editor\" data-id=\"af422a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>&#8220;Green Controlling&#8221;<\/b>: Buzzword or key to successful <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-implementation-in-germany-orientation-in-uncertain-times\/\">CSRD implementation<\/a>?<\/p><p>Anyone who truly wants to embed sustainability in their company must also make it <b>controllable<\/b>. And this is where controlling comes in: It provides the <b>data, methods, and systems<\/b> to turn ESG goals into concrete control parameters. <\/p><p>For many <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/is-esg-still-necessary-why-esg-managers-shouldnt-worry\/\">ESG managers<\/a>, this means: The path to an effective sustainability report is not just about content, but also about figures, processes, and IT systems. Controllers are not adversaries, but <b>strategic allies<\/b> if involved early. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2971c1 elementor-widget elementor-widget-heading\" data-id=\"c2971c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What exactly is \"Green Controlling\"?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec4384e elementor-widget elementor-widget-text-editor\" data-id=\"ec4384e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The term &#8216;Green Controlling&#8217; describes the <b>systematic integration of ecological and social goals into traditional corporate management<\/b>. It&#8217;s not just about environmental costs or CO\u2082 balances, but about the holistic linkage of sustainability and economic control logic. <\/p><p>The concept was already coined years ago by the Green Controlling<span style=\"font-size: 1rem;\"> Expert Group<\/span><span style=\"font-style: inherit; font-weight: inherit;\"> of the <\/span><a href=\"https:\/\/icv-controlling.com\/\" target=\"_blank\" rel=\"noopener\">International Controller Association (ICV)<\/a><span style=\"font-style: inherit; font-weight: inherit;\">  coined. However, due to the <a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">Corporate Sustainability Reporting Directive (CSRD)<\/a> and the <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a>, it gains entirely new relevance. While sustainability and finance were often considered separately in the past, the CSRD now demands the exact opposite: an    <\/span><span style=\"font-style: inherit;\"><b>interlinked management and reporting world<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\">.<\/span><\/p><p>Specifically, Green Controlling means:<\/p><ul><li>Making sustainability goals measurable,<\/li><li>Integrating non-financial key figures (ESG KPIs) into planning, forecasts, and investment calculations,<\/li><li>and considering ESG risks and opportunities in risk management.<\/li><\/ul><p>In other words: Controlling provides the figures and structures so that <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-communication-overview-from-obligation-to-opportunity\/\">sustainability is not just a communication tool<\/a> that looks good on the website, but can be strategically managed and also withstands a <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">CSRD audit<\/a> by third parties.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bee9917 e-flex e-con-boxed e-con e-parent\" data-id=\"bee9917\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c757898 elementor-widget elementor-widget-heading\" data-id=\"c757898\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the role of controllers in the CSRD context?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db5f2b5 elementor-widget elementor-widget-text-editor\" data-id=\"db5f2b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For many controllers, the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> means an expansion of their previous role. Their classic tasks, such as analyzing plan deviations, controlling budgets, and evaluating investments, are now supplemented by new questions: <\/p><ol><li><span style=\"font-style: inherit; font-weight: inherit;\">Which <\/span><span style=\"font-style: inherit;\"><b>ESG key figures<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\"> do we need to collect to meet ESRS requirements?<\/span><\/li><li>How can financial and non-financial <b>goals be managed jointly<\/b>?<\/li><li>How do we assess <b>sustainability risks<\/b> from a financial perspective (outside-in)?<\/li><li>How do we measure our <b>impact on the environment and society<\/b> (inside-out)?<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62e0304 elementor-widget elementor-widget-heading\" data-id=\"62e0304\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What are the new Green Controlling tasks?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-088a2d1 elementor-widget elementor-widget-image\" data-id=\"088a2d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"573\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller-1024x573.jpg\" class=\"attachment-large size-large wp-image-8779\" alt=\"Green Controlling: Rolle der Controller bei der CSRD\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller-1024x573.jpg 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller-300x168.jpg 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller-768x430.jpg 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller-600x336.jpg 600w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Rolle-der-Controller.jpg 1100w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-88c7418 e-flex e-con-boxed e-con e-parent\" data-id=\"88c7418\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68e53c3 elementor-widget elementor-widget-heading\" data-id=\"68e53c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What are the challenges for controllers in implementing the CSRD?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a68cdfa elementor-widget elementor-widget-text-editor\" data-id=\"a68cdfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>Data Availability &amp; Data Quality<\/b>: Missing or incomplete ESG data and heterogeneous data sources<\/li><li><b>Quantification of ESG Aspects<\/b>: Difficulty translating non-financial metrics (e.g., human rights, biodiversity, climate risks) into economic impacts<\/li><li><b>Integration into Existing Control Logic<\/b>: Challenges in linking ESG data with traditional financially focused planning, control, and reporting systems.<\/li><li><b>Competence and Role Clarification<\/b>: Unclear responsibilities between controlling, sustainability management, and risk management, as well as a lack of know-how<\/li><li><b>Time Horizons &amp; Perspectives<\/b>: Sustainability topics require long-term planning horizons \u2013 but traditional management is geared towards annual or quarterly targets, leading to target conflict dilemmas<\/li><li><b>Regulatory Complexity &amp; Dynamics<\/b>: Constant evolution of regulatory requirements<\/li><li><b>Systemic &amp; Technical Requirements<\/b>: Missing IT systems for automated ESG data collection and processing, as well as a high degree of manual effort and Excel-based interim solutions<\/li><li><b>Auditability &amp; Assurance<\/b>: Challenge of ensuring reliable documentation and traceability of data and methods.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b183b54 e-flex e-con-boxed e-con e-parent\" data-id=\"b183b54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-940e4a4 elementor-widget elementor-widget-heading\" data-id=\"940e4a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What does this mean for sustainability managers?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e53c62 elementor-widget elementor-widget-text-editor\" data-id=\"0e53c62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>For sustainability officers, Green Controlling primarily means one thing: Another <b>important stakeholder<\/b> should be involved in the work.<\/p><p>Sustainability management has been a <b>cross-functional management task<\/b> not just since the CSRD. However, due to reporting obligations, sustainability managers can no longer reach their goals safely without the controlling team. <\/p><p><span style=\"font-style: inherit; font-weight: inherit;\">Because: Controllers in many companies are gatekeepers for planning, budget, key figures, and systems. If you want to put your sustainability goals into practice, you need to ensure they are compatible with their logic. This means:  <\/span><\/p><ul><li><span style=\"font-style: inherit;\"><b>Sustainability goals<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\"> need a <\/span><span style=\"font-style: inherit;\"><b>financial-logical translation<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\"> to be integrated into control processes,<\/span><\/li><li>ESG key figures must be prepared in such a way that they fit into <b>existing reporting and planning systems<\/b>.<\/li><li>Risks and opportunities from the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\"><b>Materiality Assessment<\/b><\/a> must be integrated into financial risk assessment, and this only works through close collaboration.<\/li><\/ul><p><b>In short<\/b>: You need controllers as allies, not as &#8220;data service providers&#8221; or retrospective auditors.<span style=\"font-size: 1rem;\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef92562 elementor-widget elementor-widget-heading\" data-id=\"ef92562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What should ESG officers do now?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d9dbc5 elementor-widget elementor-widget-text-editor\" data-id=\"9d9dbc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Here are <strong>five practical steps<\/strong> you, as a sustainability manager, <b>can take immediately<\/b> to actively shape Green Controlling:<\/p>\n<ol>\n<li><strong>Clarify Roles &amp; Create Interfaces<\/strong>: Who in the company is responsible for which ESG data? Who calculates them? Who &#8220;owns&#8221; them in the report?  &nbsp;Which data interfaces already exist and where are they missing?<\/li>\n<li><strong>Involve Controlling in the DMA<\/strong>: Controllers can evaluate IROs (financial opportunities, risks, and scenarios) and set up the process in an auditable and robust manner. Therefore, they should be involved early, especially in the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">double Materiality Assessment<\/a>. <\/li>\n<li><b>Develop a Common KPI Logic<\/b>: Target systems and time horizons (e.g., embedding climate goals in 5-year plans) should be aligned with controlling. Defining a common set of ESG KPIs that are both auditable and controllable is advisable. <\/li>\n<li><strong>Establish a Common Understanding of Goals<\/strong>: Not ESG vs. return, but thinking of sustainability as an integral part of financial management.<\/li>\n<li><strong>Institutionalize Collaboration<\/strong>: Regular exchange (e.g., a quarterly ESG steering committee with controlling, sustainability, risk) provides a platform for regular communication.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e8008ef e-flex e-con-boxed e-con e-parent\" data-id=\"e8008ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2aca5cd elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2aca5cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Interested in a Green Controlling Presentation?<\/h3><p>Our CEO Alexander Spahn conducted a workshop at the International Controller Association (ICV) in September 2025 on the &#8216;Role of Controllers in Sustainability Reporting&#8217;. Would you like to receive the presentation? <\/p><p>Then <b>comment &#8216;Green Controlling&#8217; on <\/b><a href=\"https:\/\/www.linkedin.com\/posts\/alexanderspahn_csrd-esrs-controlling-activity-7373702870342459393-b0Li?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAAArfPe0BDupuufnrzkwunWCx720rCwiFxxs\" target=\"_blank\" rel=\"noopener\"><b>his LinkedIn post<\/b><\/a><b> <\/b>and he will send you the presentation for free.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0df28bb elementor-widget elementor-widget-heading\" data-id=\"0df28bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion: Green Controlling Makes Sustainability Controllable<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6705c36 elementor-widget elementor-widget-text-editor\" data-id=\"6705c36\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CSRD demands not only more transparency but also greater controllability. This is precisely where the interface between sustainability and controlling emerges, and this is precisely where Green Controlling originates. <\/p><p>For sustainability managers, this means:<\/p><ul><li>Those who involve controllers early,<\/li><li>interlink ESG goals with corporate planning, and<\/li><li>develop a common KPI logic,<\/li><\/ul><p>have significantly better chances for effective and robust <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-reporting-materiality-analysis-and-then\/\">sustainability reporting<\/a>.<\/p><p>Controlling is not the &#8220;number tamer of yesterday,&#8221; but the <strong>enabler of sustainable transformation<\/strong>. Because many corporate leaders also have the expectation: <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/esg-business-case-why-sustainability-pays-off-for-smes\/\">ESG must be a business case<\/a>. And the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/why-the-chief-sustainability-officer-is-now-a-game-changer\/\">Chief Sustainability Officer<\/a> is the one who initiates and actively shapes this collaboration.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>&#8220;Green Controlling&#8221;: Buzzword or key to successful CSRD implementation? Anyone who truly wants to embed sustainability in their company must [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8796,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[39,42,43,40],"tags":[],"class_list":["post-8798","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-en","category-csrd-en","category-materiality","category-sustainability-reporting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Green Controlling: What Role Controllers Play for the CSRD - CSR Tools<\/title>\n<meta name=\"description\" content=\"Green Controlling combines sustainability and management. 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