INHALT
Sustainability is increasingly shaping corporate management and decision-making — not just in production or strategy but also in financial processes. This thesis will explore how sustainability requirements are influencing the way companies plan, control, and steer their finances internally.
Important distinction: The focus is NOT on sustainable finance or green finance (which relates to investment products, funding, or ESG investing = external view). Instead, the thesis targets the internal financial management processes affected by sustainability — often referred to as:
- Sustainable Financial Steering
- Sustainable Performance Management
- Sustainability-Integrated Controlling
- ESG-Integrated Planning and Controlling
- Triple Bottom Line Financial Steering |
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AUFGABENSTELLUNG
A Systematic Literature Review (SLR) is a structured and methodical approach to analyzing existing academic research on a specific topic. Unlike traditional literature reviews, an SLR follows a clearly defined protocol that includes identifying relevant search terms and databases, screening studies for relevance, and evaluating the quality of selected literature.
The aim is to provide a comprehensive, unbiased overview of the state of research, uncover knowledge gaps, and summarize insights that can guide future studies or practical applications.
The student will systematically search, select, and analyze academic publications to answer:
- How are sustainability goals and ESG criteria integrated into corporate planning, budgeting, controlling, and reporting?
- What models, frameworks, or tools are discussed in literature for integrating sustainability into financial steering?
- Which challenges, barriers, and success factors are identified?
- Where are research gaps that future studies or companies should address? |