Sustainability controlling is a process of management, optimisation and control with regard to social, ecological and economic quantitative and qualitative criteria. It can be understood as an extension of traditional business controlling. The process is divided into the following phases: Analysis of the ACTUAL situation, definition of a TARGET state, identification of deviations between TARGET & ACTUAL, identification of measures to reduce the differences and monitoring of the implementation of measures. The phases are carried out in a cycle in order to achieve continuous optimisation.
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