{"id":19351,"date":"2025-12-04T22:32:25","date_gmt":"2025-12-04T22:32:25","guid":{"rendered":"https:\/\/icv-controlling.com\/wissen\/in-the-shop-operational-planning-in-the-context-of-sustainability-icv-whitepaper-de\/"},"modified":"2026-04-25T12:57:16","modified_gmt":"2026-04-25T12:57:16","slug":"in-the-shop-operational-planning-in-the-context-of-sustainability-icv-whitepaper-de","status":"publish","type":"wissen","link":"https:\/\/icv-controlling.com\/en\/wissen\/in-the-shop-operational-planning-in-the-context-of-sustainability-icv-whitepaper-de\/","title":{"rendered":"In the Shop: Operational planning in the context of sustainability ICV Whitepaper DE"},"content":{"rendered":"<section class=\"module-spacer bg-bg-default dark:!bg-dark pt-7 md:pt-10 xl:pt-14 \">\n<\/section><section id=\"acf-block-67bc9c2b370f8\" class=\"text-module bg-bg-lightblue text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-pt\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-left \">\n          <h2 class='headline-element align-left typo-h2 font-bold'>Integrating sustainability into operational corporate planning<\/h2><div class='text-element align-left typo-h4 mt-6'>by Prof. Dr. Petra Morschheuser, Prof. Dr. Mike Schulze, Karl-Heinz Steinke, Nils Gimpl \/ 2024<\/div>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-left \">\n        <p>This white paper from the Green Controlling for Responsible Business expert group in the International Controller Association is dedicated to operational planning in the context of sustainability.<\/p>\n<p>Requirements for a strategy are formulated and approaches for integrating sustainability into corporate planning are presented.<\/p>\n<p>The authors shed light on the performance management cycle and explain how strategic goals are translated into operational planning and budgeting.<\/p>\n      <\/div>\n      <\/div>\n<\/section><section id=\"acf-block-67bc8c5de7d63\" class=\"teaser-small-section bg-bg-lightblue text-text-default \">\n    <div class=\"dark:!bg-dark dark:!text-white\">\n        <div class=\"max-w-screen-2xl spacing-px spacing-py mx-auto\">\n            <div class=\"content-top max-w-3xl align-left \">\n                            <\/div>\n            <div class=\"teasers-grid-container grid gap-sm gap-y-lg md:grid-cols-2 lg:grid-cols-3 \">\n                    <div class=\"teaser-small-single flex flex-col max-md:max-w-96 mx-auto w-full\">\n                        <a href=\"https:\/\/portal.icv-controlling.com\/?module=shop\"  target=\"_blank\">\n                            <div class=\"overflow-hidden teaser-small-single-image aspect-square \"> \n                                            <img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"1019\" src=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-46.jpg\" class=\"h-full w-full object-cover z-0 transform scale-105 transition duration-300\" alt=\"\" srcset=\"https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-46.jpg 720w, https:\/\/icv-controlling.com\/wp-content\/uploads\/2025\/12\/Wissen-46-212x300.jpg 212w\" sizes=\"(max-width: 720px) 100vw, 720px\" \/>                                    <\/div> \n                            <\/a> \n                    <div class=\"content flex flex-col flex-grow bg-bg-white px-sm pb-sm dark:!bg-dark dark:shadow-darkShadow\">\n            <h4 class='headline-element align-left typo-h4 font-bold mb-xs mt-sm'>Details and purchase in the store<\/h4>        <a target=\"_blank\" href=\"https:\/\/portal.icv-controlling.com\/?module=shop\" class=\"link-primary mt-auto with-icon\">\n            To the ICV Online Shop                            <svg width=\"7\" height=\"13\" viewBox=\"0 0 7 13\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M1 1.74271L5.57247 6.50057L1 11.2573\" stroke=\"#003460\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                <\/svg>\n                    <\/a>\n                <\/div>\n    <\/div>\n            <\/div>\n\n        <\/div>\n    <\/div>\n    <\/section><section id=\"acf-block-67bc880d7f0b5\" class=\"text-module bg-bg-default text-text-default  dark:!bg-dark dark:!text-white\">\n  <div class=\"max-w-screen-2xl spacing-px mx-auto spacing-py\">\n          <div class=\"lg:mb-lg mb-md\">\n        <div class=\"content-top max-w-3xl align-center mx-auto\">\n          <h2 class='headline-element align-left typo-h2 font-bold'>\u00dcber den ICV<\/h2>        <\/div>\n      <\/div>\n          <div class=\"typo-body text-element max-w-3xl align-center mx-auto\">\n        <p>Der Internationale Controller Verein (ICV) hat in 50 Jahren fu\u0308r Controlling und ControllerInnen gleicherma\u00dfen Standards gesetzt und ist heute die Kompetenz-Adresse f\u00fcr Controlling Excellence in Europa. Die rund 6.000 Mitglieder \u2013 rund 260 Firmenmitglieder\u00a0\u2013 profitieren von einem weit gespannten Netzwerk,\u00a0zentralen AnsprechpartnerInnen,\u00a0hochkara\u0308tigen Fachveranstaltungen,\u00a0Awards fu\u0308r exzellente Arbeiten\u00a0sowie von\u00a0mehr als 60 Arbeitskreisen. Diese sind regional ausgerichtet, widmen sich bestimmten Branchen oder Fachthemen.<\/p>\n      <\/div>\n          <div class=\"flex flex-wrap w-full gap-2 lg:gap-4 md:mt-lg mt-md justify-center\">\n                <a target=\"\" href=\"https:\/\/icv-controlling.com\/ueber-uns\/\" class=\"btn-secondary \">\n            Mehr \u00fcber den ICV                    <\/a>\n              <\/div>\n      <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":14982,"template":"","events-tags":[253,313],"wissen-category":[346,284],"class_list":["post-19351","wissen","type-wissen","status-publish","has-post-thumbnail","hentry","events-tags-planning","events-tags-sustainability","wissen-category-icv-white-paper","wissen-category-in-the-shop"],"acf":[],"_links":{"self":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19351","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen"}],"about":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/types\/wissen"}],"version-history":[{"count":1,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19351\/revisions"}],"predecessor-version":[{"id":19352,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen\/19351\/revisions\/19352"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media\/14982"}],"wp:attachment":[{"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/media?parent=19351"}],"wp:term":[{"taxonomy":"events-tags","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/events-tags?post=19351"},{"taxonomy":"wissen-category","embeddable":true,"href":"https:\/\/icv-controlling.com\/en\/wp-json\/wp\/v2\/wissen-category?post=19351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}