Finance, Accounting & Economics- Forschungscluster an der CBS

Research Cluster: Finance, Accounting & Economics

Finance, Accounting and Economics covers the areas of finance, accounting and economics. It deals, for example, with corporate finance, financial markets, accounting methods, financial reporting, as well as prices, production and economic competition.

Green Controlling Study 2022

Project participant: Prof. Dr. Mike Schulze

In 2022, the Green Controlling Study was once again conducted by the Green Controlling for Responsible Business expert group and the Ideas Workshop of the International Controller Association (ICV). Prof. Dr. Mike Schulze (CBS International Business School) together with Andrea Kämmler-Burrak (Horváth & Partner GmbH), Dr. Marco Möhrer (Robert Bosch GmbH), Prof. Dr. Peter Rötzel (Aschaffenburg University of Applied Sciences) and Nils Gimpl (Frankfurt School of Finance & Management gGmbH) formed the editorial team for the study. The realization of the study was financially supported by Horváth & Partner GmbH and EBS Universität für Wirtschaft und Recht gGmbH.

The aim of this study was to examine the current status of green controlling in companies in the DACH region (Germany, Austria, Switzerland) and to compare it with the results of the ICV's two previous green controlling studies from 2011 and 2016. In addition, the relevance of individual current trends and future key challenges were to be examined. The study focused on the design of green controlling, the integration of environmental and social sustainability controlling into core business processes and current key topics such as data management, management reporting and the strategic integration of sustainability into corporate management.

The results of the study will be published as a study report in both German and English. In addition, a total of six practice-oriented articles will be published in 2023 in various German-language specialist journals (Controller Magazin, REthinking Finance, CFO aktuell, Controlling & Management Review, Controlling - Zeitschrift für erfolgsorientierte Unternehmenssteuerung, Ökologisches Wirtschaften), each of which will address different detailed aspects of the study.

Here you can find the Green Controlling Study 2022.

he market for donations from wealthy donors in the United Kingdom

Project participant: Prof. Dr. Tom McKenzie

With funding from the Beacon Collaborative of £11,700 in 2022 and in collaboration with Professor Cathy Pharoah, Co-Director of the Centre for Charitable Giving and Philanthropy at Bayes Business School, University of London, a project was carried out between August and December looking at the market for charitable giving by wealthy donors in the UK. This involved analyzing available data sources on financial donations and the wealth of wealthy donors in the UK. This led to the formulation of an appropriate definition of such donations for research purposes. A comprehensive model for measuring the market for donations in the UK was also developed.