ICV Award Winners

Controller Award

Controller Award 2016 for Covestro Deutschland AG

ICV Jury honors the balance between the short-term pragmatic solution of the IPO processes and the holistic visionary design of the long-term management and controlling landscape in the company

Munich, April 25, 2016– The Controller Award 2016 of the International Controller Association (ICV) goes to the controlling team of Covestro Deuschland AG. On Monday (April 25) at the 41st Controller Congress in Munich the Award donated with 5.000 EUR was given for the project “Comprehensive redesign of the entire controlling as a result of the Cavestro carve out from the Bayer Group.”

The award was presented by the ICV Chairman of the Board Siegfried Gänßlen and the Head of the Jury Prof. Dr. Dr. h. c. Jürgen Weber, Chairman of the ICV Board of Trustees, Otto Beisheim School of Management and received by Wolfgang Zellerhoff, Global Accounting & Controlling, head of the global controlling functions in Covestro Group. After the award ceremony Zellerhoff presented the excellent solution in front of 580 listeners.

Exemplary controlling change after the carve out

In his speech, Prof. Weber praised the project as an "innovative solution that gives direction in the field of a comprehensive change in the management and controlling". The solution made a very successful controlling even more successful. After the exemplary carve out, the Covestro controllers, being suddenly no longer part of the Group Controlling within the Bayer Group, mastered the new big challenges.

When a company "from now on" is exposured to the capital market - explained the Head of the Jury - answers how to do justice to the controlling on the capital market are being looked for. The controlling team of Covestro Germany AG found convincing answers to this question as well as to the question, how to realize a comprehensive system check and a consistent system change in the course of the IPO process – despite very complex tasks. It was presented how such a process should be organized exemplary, what traps should be avoided, what barriers should be overcome and what steps should be done.

Covestro solution with a number of good characteristics
The solution of the Controller Award winner 2016 Covestro presents a number of good characteristics, praised the ICV Head of the Jury. A wonderful balance between short-term pragmatic solutions of the IPO processes and a holistic visionary design of the long-term management and controlling landscape was created in the company. The transition from the limited task portfolio of sub-group controlling into a professional group controlling able to work on capital markets went smoothly.

In addition, the winners have found a holistic approach to professionalize management and controlling; an exemplary combination of controlling identity (role & claim) - management approach - efficient & effective organization - processes - human resources and community development. The Covestro controllers - continued Prof. Jürgen Weber – concentrated themselves in an exemplary way on the areas with the highest value creation and on issues with major earnings leverage and little controlling coverage so far.

The Jury describes the awarded solution as innovative: the controlling team actively dealt with innovation’s themes for management and controlling, for example with volatility management in controlling.

Finally, yet another criterion have spoken for Covestro Deutschland AG: Controlling was a driving force for the interface issues such as the concept of a new intensification  system or strategic planning.

Jury decision is based on the controllers’ mission
Every year, International Controller Association (ICV) praises an exemplary controlling solution with the Controller Award at the Controller Congress, Europe's biggest controlling conference. The Jury choice is based on the controllers’ mission formulated by the ICV and the International Group of Controlling (IGC). An exemplary controlling work is when controllers achieve a significant change thanks to their work – in other words, it is tested in practice. This change does not only regards not only controlling itself, but the whole company. The change is developed internally by the controllers and new innovative ways are chosen to achieve success (Information on the Controller Award winner since 2003 in the Hall of Fame on the ICV Homepage www.icv-controlling.com -> Association -> Awards -> Awards winners).

Munich, 20 April 2015 – The 2015 Controller Award is awarded to RWE AG in Essen. Their interdisciplinary project team under the leadership of Dr Peter Scherpereel, Head of Controlling Generation & Trading, investigated the influence of biases, i.e., mental simplifications, on decision-making processes. While doing so, the team also developed techniques to improve the quality of decisions. The International Controller Association (ICV) bestowed the EUR 5,000 award for this innovative and exemplary change project on behavioural-based controlling at the 40th Congress of Controllers on 20 April.

The project involved taking behavioural-based aspects of controlling, which have been dealt with until now primarily in theory, and transferring them into actual decision-making processes. Specific measures for improvement were then developed. The starting point for the project was the reduced expectations regarding the profitability of several investments made in the past. These diminished expectations were due in part to significant changes in the framework conditions of the projects as well as project delays and budget overruns. The focus of the award-winning controlling project was to analyse the causes of these shortcomings as well as develop and implement measures to improve future decisions.

The foundation for the investigations was the concept of so-called cognitive biases, i.e., short-cuts or mental simplifications made when making decisions, which lead to flawed decisions. The ICV has been dealing with the concept of behavioural controlling in its idea workshop since 2011 in order to develop implementable knowledge for controlling practitioners. Insights from psychology have provided important impulses for dealing with the behavioural aspects of controlling, showing that rationality is often influenced by biases.

Establishing foundations for better decisions

A crucial role in this award-winning RWE project was the insight that although biases are a part of the human thought process which cannot be eliminated, the awareness of their existence and their effects is an important foundation for better decisions.

The project team, consisting of Dr Peter Scherpereel, Julian Gaul, Jan Lozek and Diana Rauhut, initially analysed the respective underlying decision processes using example projects in order to determine whether and which biases are particularly relevant in the RWE Group. Subsequent workshops, first with top management, created awareness for the issue. The project team then worked together with the participation of top management to develop techniques to reduce the effects of biases.

In order to implement structural countermeasures in the organisation, these techniques were first tested in several pilot projects. Special workshops were developed on the subject of biases in order to make management and employees in the group familiar with the issue. In the meantime, every resolution made by RWE’s management board involves making transparent which techniques were used to reduce biases. The sustainability of the workshops’ contents is supported by an easily understandable brochure with background information and countermeasures that are explained in detail. Besides the implementation of structural measures, the cultural change triggered by the project – open discussion of critical issues – is one of the key achievements of the project.

Biases influence the behaviour of managers and controllers

Biases exist in all phases of controlling processes and equally influence the behaviour of both managers and controllers. Controllers must be aware of this. Although a broad consensus prevails in academics about the existence of biases, proposals for practical solutions have seldom been available until now. Creating awareness of the problem is the first step towards finding a solution. As such, the solution provided by the winner of the 2015 Controller Award is very important for the controlling community.

The Dream Car report of the ICV’s Idea Workshop from 2012 posed the question “what makes controllers (more) successful?” and answered by saying that “it is how you behave that counts!” – i.e., “the controller’s function is decision-support and behaviour-management of the manager. Traditional decision-oriented controlling concepts assume that it is sufficient to provide the manager with all information relevant for the decision as well as the necessary methods and tools so that the manager is then able to make optimal decisions in accordance with the company’s objectives. In contrast, a behavioural orientation takes into account motivational characteristics (wanting deficits) and cognitive limitations (skill deficits) of the manager and the controller in the context of decision support and behavioural management.” Cognitive limitations would cause skill deficits among managers and controllers. According to the Dream Car report, the focus on skill deficits has led to a stronger behavioural orientation in controlling.

On Monday, May 19, 2014, at the 39th Controller Congress in Munich, EliteMedianet GmbH from Hamburg, operator of the online dating agency ElitePartner, received from the International Controller Association (Internationaler Controller Verein ICV) the prestigious award for an exemplary marketing controlling solution.

EliteMedianet GmbH is a subsidiary of Tomorrow Focus AG with more than 80 employees in Hamburg's HafenCity and operates ElitePartner - one of the leading online dating agencies in Germany. With the project “Media Compass – regression-based optimization of allocation of the advertising budget" ElitePartner has developed and introduced an innovative and exemplary solution for decision support. This helps to distribute the media budget, which accounts for two-thirds of the annual turnover of approximately EUR 30 million to various media channels so that the goals are achieved optimally. By "flexible regulating screws" in the decision-making process also specific sub-objectives can be considered. Depending on the target group in the specific time, weights can be changed in the model. Precise predictions are possible, deviations can be analyzed and incorporated into the allocation model. Overall, the company puts a stronger focus is at the corporate strategy.

The solution is valued because of their simplicity of use as a communication basis for the decisions involving managers and employees in the company. Their use led to a budget redistribution for a more efficient achievement of objectives - in particular, the increase of the "number of new customers registration" - and to improvement of the cost -to-sales ratio of 9.8 percent from 2012 and 2013.

The 5,000 EUR International Controller Award in 2014 was given at the opening of the largest controlling symposium in German-speaking countries, the 39th Controller Congress. The award was given by the Chairman of the International Controller Association, Siegfried Gänßlen, CEO of Hansgrohe SE and Prof. Dr. Dr. hc Jürgen Weber, Chairman of the ICV Board of Trustees, Otto Beisheim School of Management, to Markus Winter, Managing Head of EliteMedianet GmbH, Janina Arndt, Robert Brunner, Christna Pieplow, Andra Plückthun, Katrin Sawadsky and Juno Ziss. In his speech, the jury chairman Prof. Dr. Dr. hc Jürgen Weber named this year's winner’s solution a "solution for a core process of the company"; namely the planning and distribution of media budgets . The controllers have proved themselves as drivers of development and as partners of management. The easy-to-use and stimulating communication in marketing management instrument supports decisions based on hard statistical analyzes and not just based on a gut feeling. The result is an understandable Excel-Standard-Tool for internal controlling customers of marketing and Media-Buying.

Weber explained that marketing controlling have in practice still a large pent-up demand. But in the meantime, the marketing takes care of the "return on marketing" itself – although today, many marketers are far less competent in the ability to count than the controllers. As a partner of marketing manager controllers thus provide even better solutions available – a requirement that the Award winner 2014 fulfils exemplary.

German Lufthansa AG received the famous Controller Award 2013 of the International Controller Association (ICV) on the 38th Controller Congress in Munich. The ICV awarded a project “Bandwidth simulations in the passenger air traffic branch” – an exemplary project considering increasing insecurity of the periodic planning in the volatile times.

„This year‘s winner focuses on the special and highly current aspect of the effective controlling work. In the Lufthansa AG it was possible to successfully find an orientation on the periodic planning as a key area of a controller” – explains this decision Jury Chairman Prof. Dr. Dr. h.c. Jürgen Weber, Otto Beisheim School of Management, Institut for Management and Controlling (IMC), Chairman of the Board of Trustees ICV. “Thanks to this exemplary project it was possible to change the planning content: a new planning technique was realized consequently; it’s an integrated usage of little used simulation tools.”

The Controller Award is given to a company with a controlling solution meeting the following criteria:

  • It contributes to a significant change which has been tested in practice.
  • This change does not only affect the controlling department, but also contributes to the success of the whole company.
  • The change has been developed by the controllers in-house and represents an innovation.

Otto Group Hamburg has received the annnual Controller Award 2012, founded by the International Controller Association ICV. The awarded project was “Establishing the Activity Based Costing in the Suppliers Service Center”. It was honored for a model management of internal services.

The Chairman of the Jury Prof. Dr. Dr. h.c. Jürgen Weber, WHU - Otto Beisheim School of Management explained that there were many reasons for awarding Otto Group. The company established a fundamental and comprehensive reorganization process, reorganized the production of services and established a professional service management as well as a new internal price model. Additionally, the consequent change management led to efficiency improvement.  As a result, this not only reduced unit-costs of the services but especially to a high satisfaction of the internal customers.

On the field of the accounts-payable department, the Otto Service Center processes about 450 000 accounts for 10 concerns of the Otto-Group every year. In the total costs of supplier traffic of 3,8 million EUR Michael Felix, the Head of the Suppliers Service Center of the Otto Group, sees, that “the subsidiary companies could save substantial amounts”. The important development, caused by the realized projects means “that you can see the starting points for cost saving”. The transparency changed the attitude to such reloaded processes as for example to the accounts-payable department. It was clear in that case, that you can reduce costs by yourself. We develop ourselves from the classical overheads counted for the whole enterprise to the costs of every company unit, the products’ groups and single articles”.

“The topic “Shared Service Center“ is now the main focus of interest of many enterprises, which want to reduce costs”, explains Jürgen Weber. "At the same time we have to standarize the processes and manage them consequently. By introducing the Activity Based Costing method Otto-Group uses a very efficient but still not known tool for Service Center management. Otto-Group shows how to improve the high complexity of the Activity Based Costing and how to increase the current low attention of the total costs for  the benefit of whole company”.

The 2011 Controller Award of the International Controller Association (ICV) was awarded to McDonald’s Deutschland Inc. for its project “Controlling of the McCafé Initiative.“ The award ceremony was held on Monday (16 May) in Munich at the 36th Annual Congress of Controllers. The ICV has awarded its 9th Controller Award for an exemplary controlling solution. The EUR 5,000 award was made to honour McDonald’s controlling departments, which launched the outstanding project entitled “Controlling of the McCafé Initiative” to support and monitor the entire process to realise the McCafé concept since 2003, i.e., even prior to the start of the market launch.

The chairman of the jury, Prof Jürgen Weber, Chairman of the ICV’s Board of Trustees and Director of the Institute for Management and Controlling at the WHU Otto Beisheim School of Management in Vallendar, explained the decision this way: “The key features of this excellent project are, first, the rigorous approach it used to accompany and support the development of a new line of business, from the initial idea and the successful first implementation through to its enhancement as the years progressed. A second highlight is the development of the controllers themselves, who were transformed from being just suppliers of numbers into business partners. Together, both make the project a worthy winner of this year’s Controller Award.”

The 2010 Controller Award was awarded on Monday, 14 June, in Munich at the 35th Annual Congress of Controllers of the International Controller Association (ICV) to Germany’s Federal Employment Agency (BA). The award was made to honour an exemplary controlling solution for entities in the public-sector – described as a “lighthouse project” by the chairman of the jury. A special award was also bestowed upon Birgit Feistmantl, a controller at Swarovski Japan Ltd.

The 2010 Controller Award, which includes EUR 5,000 in prize money, was presented to the BA for its “SAMP – Controlling of Labour Market Programmes” project. SAMP supports the budgeting process and the modification of budgets to rapidly changing conditions. Given its significant need for controlling during the year, the BA decided to implement a quarterly update of its annual planning in order to provide a basis for making adjustments to the current fiscal year’s activities.

The ICV jury also presented a special award to Birgit Feistmantl, a controller at Swarovski Japan Ltd. Working at the Japanese subsidiary of the Austrian company, she succeeded at linking the subsidiary’s Japanese accounting with a controlling process based on the ICV’s Mission Statement. The results are considerable changes in cost allocations and personnel management.

Selection process highlights three new hot topics
For the 8th time the ICV has awarded the Controller Award for an exemplary controlling solution. This year the jurors experienced both the familiar and something new in the selection process. The chairman of the jury, Prof Jürgen Weber, Chairman of the ICV’s Board of Trustees and Director of the Institute for Management and Controlling at the WHU Otto Beisheim School of Management in Vallendar, recognized several innovations among the applications, saying that these three hot new topics “are all important for the controlling profession.”

First, the view of “brands as drivers of value and as a corporate asset” was identified as a “new subject-matter area” where controllers urgently need to develop expertise. Today, according to Weber, appropriate assessments are only occasionally performed (as intangibles), making this issue an underdeveloped aspect of the regular scope of controlling activities. One application for the 2010 Controller Award regarding brand performance management points the way in this regard because it involved not just brand valuation but also “genuine brand management in which the controller plays an important role,” said Weber.

A second innovation can be seen in the “perspective of internationalisation.” The “German concept of controlling” is just as unknown in Asia as it is in the Anglo-American world, said Jürgen Weber. But this year, according to Weber, there was one pioneering application in this regard. “An attempt succeeded at breathing a controlling life into the Japanese accounting of a Japanese subsidiary of an Austrian company,” Weber reported. When doing so, “the award winner accomplished a very sensitive modification of 'German controlling' to Japanese features, e.g., through the integration of elements of continuous improvement.” The results are “considerable changes in both cost allocations and in personnel management.” In light of this, the jury honoured the commitment of Birgit Feistmantl, a controller at Swarovski Japan Ltd, by presenting her with a special award. 

The third pioneering application for the Controller Award came, according to the ICV jury, from a “field where the concept of controlling has gained a foothold, to be sure, but where practical solutions still tend to be only theoretical in nature, namely in public-sector institutions,” explained head juror Weber. According to Weber, this is an area where there is significant potential and an urgent need for controlling in order to utilise increasingly scare public resources in a more efficient and effective manner. In this context, the Controller Award was bestowed upon a public-sector institution that has “succeeded at pivoting away from the traditional method of input control towards a results- and effect-oriented approach to controlling.” A “remarkably rigorous reorganization of management has taken place at the German Federal Employment Agency (BA) with the strong participation of controllers,” resulting in a considerable improvement in both efficiency and effectiveness, explained Weber.

The application for the ICV award was made for one aspect of a larger change project, namely regarding the budgeting process and the modification of budgets to rapidly changing conditions. Weber pointed out that fiscal finances and budgeting are much more complex than in private industry, making them slow and inflexible. In areas where the scope of responsibilities can fluctuate strongly, there is a high need for controlling during the year. That is why the BA decided to supplement its annual budgeting process with a quarterly update during the year to provide a basis to make modifications to work activities. As Jürgen Weber explained, the 2010 Controller Award to the BA is intended to encourage public-sector institutions to make the idea of controlling a reality. The award was made to what he called a “lighthouse project.”

Controlling Newcomer Award

Combining finance and sustainability in the reporting, taking risks into consideration during the company planning, clarifying the self-understanding of controllers as "management partners" - the winning works of this year's ICV Controlling Newcomer Award were diverse. At the WISTA Technology Park Berlin-Adlershof, the International Association of Controllers (ICV) handed over this year's award for the best degree thesis on controlling on Saturday, November 12.

The first award received Selina Rogers, Baden-Württemberg Cooperative State University Stuttgart, for the thesis „Implementation of integrated reporting on the example of Adidas”, the second award went to Fynn Kohn, FH Kiel and the third to Dominic Danial Djannesari, WHU – Otto Beisheim School of Management, Vallendar.

"The winner has picked up the most important topic"

The first award winner, Selina Rogers, wrote her bachelor thesis on the introduction of integrated reporting using the example of Adidas. The ICV Jury, chaired by Prof. Dr. Ute Vanini, University of Applied Sciences Kiel, justified the decision with the "convincingly clear problem formulation and definition" as well as with a "very structured approach to problem solving". The work picked up a topic most relevant to practice and research, and the analysis was based on a comprehensive international literature evaluation. In addition, concrete solutions for integrated reporting were developed for the company and documented in a comprehensible manner: "The ideas for integration of reporting can be partly implemented also in other companies”, said Professor Dr. Ute Vanini.

"Integrated reporting" strives to link the financial and sustainability reporting of companies. This way a holistic corporate image is to be presented. The effect extends far beyond mere reporting: also internally companies should be managed with the integrated variables adjustments of the target and controlling system. Management needs to get an idea of the environment and impact of its actions.

Risk management & controlling – controller as a “business partner”

The second award winner, Fynn Kohn, from Kiel University of Applied Sciences, entitled his master thesis "Integration of risk management and controlling - development of scenarios and simulations to include risk aspects in the business planning of the ACO Haustechnik Group". According to the ICV Jury, the thesis exemplarily shows "structured and application-oriented approaches and problems of using complex Monte Carlo simulations for the integration of business planning and risk management in a medium-sized company".

The third award winner, Dominic Danial Djannesari from the WHU - Otto Beisheim School of Management, wrote his bachelor thesis under the title "Business partnering in practice - the relationship between controllers' roles and reporting practices". This winner also took up a very relevant topic, the Jury chairman explained. The empirical investigation of how controllers understand their own role affects company’s reporting, strengthens awareness of the topic at least in the company and provides a starting point for a more conscious idea of the controller role.

Record participation 2016

More than ever before, the candidates’ field for the ICV Newcomer Award 2016 was extremely wide: 23 papers were submitted from the entire DACH region, from universities, as well as universities of applied sciences and universities of applied sciences. The broad range of topics covered the entire controlling field from classic cost controlling and budgeting, through risk management and sustainability controlling to role models in controlling.

Since 2005, the ICV has presented the "Controlling Newcomer Award" every year at the "Controlling Innovation Berlin" (CIB) conference. The award worth over 4,000 EUR is sponsored by Haufe-Verlag and Haufe-Akademie. The CIB is organized by the ICV regional networks in the east Germany: Berlin-Brandenburg, Saxony, Thuringia and Weser-Harz. Traditionally, the newly award winner presents their work in front of the CIB plenum.

2014 winners of the Controlling Newcomer Award (left to right): Simon Redlinger, University of Aalen, 1st place; Claudia Lisa Weißmann, Technical University of Darmstadt, 3rd place; Christopher Kaufmann, University of Rosenheim, 2nd place.

Three university students together with their advising professors were honoured at the “14th  Controlling Innovation Berlin – CIB 2014” professional conference held on 15 November. The 1st place winner, Simon Redlinger, presented his work in the CIB plenary session to an audience of around 100 controlling experts. All three of the masters theses that were honoured at this year’s event deal with the interplay between controlling and technology, and were prepared either in cooperation between the business and technology departments of the respective university or at a technical university itself.

The Controlling Newcomer Award, which includes a prize of EUR 4,000, was sponsored again this year by the Haufe Group.

1st place:

Simon Redlinger (University of Aalen, academic advisers: Prof Axel Löffler and Prof Robert Rieg) dealt with a highly relevant issue for practitioners in his masters thesis entitled “Calculating the profitability of wind energy – A system-dynamic analysis,” explained the jury chair, Prof Ute Vanini from the Kiel University of Applied Sciences, in her laudatory address. When doing so, according to Prof Vanini, he utilised an extremely challenging method to model the wide variety of interrelationships that arise in the generation of wind energy. In addition, different scenarios were simulated, parameters in sensitivity analyses were varied, and the effects of these changes in parameters on the economic viability of wind energy installations were calculated. The award winner therefore demonstrated that complex modelling and simulation methods can also be applied directly in a practical environment and provide therein a considerable value-add in the analysis of the economic viability of wind energy installations. 

2nd place:

The 2nd place award winner, Christopher Kaufmann from the University of Rosenheim, supported by academic advisers Prof Robert Ott and Prof Oliver Kramer, was honoured for his masters thesis entitled Determining causation-appropriate manufacturing hourly rates to correctly value inventories in accordance with BilMoG (the German Accounting Modernisation Act). The jury praised the comprehensive and structured treatment of an issue that is relevant in practice. It stated that concrete and immediately usable solutions to improve the cause-and-effect relationship in manufacturing hourly rates were developed for an actual company. This meant that the award winner achieved “outstanding success at transferring theory into practice.”

3rd place:

The 3rd place winner in 2014 is Claudia Lisa Weißmann from the Technical University of Darmstadt, supported by academic advisers Prof Reiner Quick and Prof Anette von Ahsen. Her masters thesis was entitled Analysing the usefulness of life cycle costing and life cycle assessment for efficiency houses. The jury praised the work of the award winner, saying she addressed a relevant issue, analysed it using a scientific method (life cycle costing) and presented her approach and results in an understandable manner. The work was especially noteworthy because of its comprehensive review of the corresponding literature.

The International Controllers’ Association (ICV) has chosen the winners for the Controlling – Newcomer Award 2013. The 1st prize went to Christopher Scheubel from TU Munich, the 2nd prize to Tobias Zöller from the Technical University of Darmstadt and the 3rd prize to Christine Meyer from the Justus-Liebig-University Gießen. The award ceremony took place in Berlin on  September 21, during the specialist conference Controlling Innovation Berlin – CIB 2013.

The 1st prize was awarded for the thesis by Christopher Scheubel from the Technical University of Munich. The paper entitled “Corporate Social Responsibility and Financial Performance in the Automotive Industry – Do Social and Environmental Outperformers also outpace financially?” was supervised by Prof. Dr. Gunther Friedl and Dr. Sabine Pallas and investigates the question, whether corporate social responsibility and sustainability measures are financially feasible for a company. The jury considered it particularly worthy of a prize that the paper explores a relevant and current topic: the implications of Corporate Social Responsibility (CSR) for Controlling. It made a “significant contribution - if CSR activities have a positive impact on the financial success of a company, they must also be steered and therefore controlled”, as the Head of the Jury, Prof. Dr. Ute Vanini from Kiel University of Applied Sciences notes in her laudatory speech. Apart from its conciseness, the paper captivates with its exceptionally well-founded study design and its academically clean and ambitious implementation. The author successfully revised a demanding subject in a clear and understandable manner and derived implications for management.

The 2nd prize went to Tobias Zöller from the Technical University Darmstadt. His paper “A Critical Analysis of Approaches to Carbon Controlling” was supervised by Prof. Dr. rer. pol. Reiner Quick and Prof. Dr. Anette von Ahsen. This bachelor thesis was selected by the jury, because carbon controlling is still a relatively young subject and a current and important topic for the controller community. According to the jury, Zöller gives a structured and critical overview of the various approaches to carbon controlling on the basis of a comprehensive literature review.

The ICV awarded the 3rd prize to Christine Meyer from the Justus-Liebig-University Gießen. Her master thesis, which was supervised by Prof. Dr. Barbara E. Weißenberger addresses the issue “The effects of information presentation on the base-rate fallacy: An experimental approach”. The author researches the error in judgement of limited probabilities of occurrence of certain events. Her examination is based on experiments on the way in which different reporting formats in the form of texts, graphics and tables impact on the occurrence of error in judgement. The Head of the jury, Prof. Vanini, emphasises that “valuable implications for the practice of controlling in the design of reports and the presentation of information” can be derived from this paper. “Apart from the importance of its content, the academic quality of this paper is particularly worthy of a prize”, states the Head of the jury.

Developing controlling in practice

The ICV awarded the Controlling – Newcomer Award for the ninght time in the framework of the specialist conference "Controlling Innovation Berlin - CIB 2013". As the leading European association for controlling professionals, the ICV spreads the body of thought of controlling and refines it for practical application. “This requires new ideas to be incorporated and cooperation with universities and other educational facilities is vital”, Prof. Dr. Ute Vanini explains the fundamental objectives behind the Controlling -  Newcomer Award. “With this prize, we want to recognise the achievements of young talent in this field, people who already develop innovative academic solutions for practical issues in controlling during their studies. Their professors and lecturers equally deserve recognition, as they maintain the practical relevance of their teaching and research and support their students as a sparring partner and mentor. It is paramount for the practice of controlling that student not only learn about theoretical concepts and methods, but that they examine their practical application throughout their studies.“

The eleven dissertations submitted comprised a colourful variety of classical and new controlling topics. The jury, which was lead by Prof. Dr. Ute Vanini and included Gerhard Radinger, trainer at the Controller Academy, Ulrich Wilke and Dr. Hendrik Vater, CFO DHL Supply Chain Southern Europe, CFO Life Science & Healthcare Logistics DHL Supply Chain EMEA, member of the Board of Trustees of the ICV, was delighted with the increasing internationalisation. After all, the academic development of controlling can only take place in line with international standards. The jury based its decision on the four criteria of academic foundation, practical applicability, feasibility and degree of innovation.

The Controlling – Newcomer Award is sponsored by the publishing house Haufe Verlag and the Haufe Academy and carries a total award of 4,050 Euros. In addition to the cash prizes, the prize winners received a free annual membership of the ICV, as well as a free annual subscription of the Controller Magazin, the most successful controlling magazine in Germany with the highest circulation.

The 2012 Controlling Newcomer Award goes to Sabine Rossegger, Joanneum Kapfenberg University of Applied Sciences, for her dissertation entitled Modern budgeting – Adequate IT support for implementation in practice. 2nd place was awarded to Robert Schulze from the University of Business and Law in Berlin for his masters thesis Designing principles and success factors for the conception of management performance dashboards for sales companies – A case study on Biotronik. 3rd place went to Slavomira Podluckà from the West Coast University of Applied Sciences in Schleswig-Holstein for her bachelors thesis Framing in reporting.  The Controlling Newcomer Award of the International Controller Association (ICV) was awarded for the eighth time at the “Controlling Innovation Berlin – CIB 2012” professional conference on 27 October.

The jury, under the leadership of Prof Ute Vanini (Vice Dean and Professor of Controlling at the Kiel University of Applied Sciences), and including Hendrik Vater (DHL), Ulrich Wilke (retired controller) and Gerhard Radinger (Controller Akademie CA), made its decision among twelve submitted theses from universities in three countries (Austria, Germany, and Switzerland). The key criteria for the decision were the work’s academic foundation, the practical relevance of the issue being analysed, the direct feasibility of the recommendations that are developed, and how innovative the thesis actually is.

2012 award winners from Kapfenberg, Berlin and Heide (Schleswig-Holstein)
 The 1st place award was given to the dissertation of Sabine Rossegger from the Joanneum Kapfenberg University of Applied Sciences in Austria. The subject of the award-winning work in 2012, under the academic supervision of Prof Martin Tschandl, was:  Modern budgeting – Adequate IT support for implementation in practice. The jury chair, Prof Vanini, spoke of a “very clear winner.” “I have seldom experienced such unity in a jury’s opinion, which indicates the outstanding quality of all aspects of the work.”

“The thesis deals with an extremely relevant and complex practical issue because planning and budgeting processes require significant time commitments in companies,” explained the jury chair. “Building on the International Controller Association’s concept of 'modern budgeting,' Ms Rossegger argued that a budget process that is both high-quality and efficient can only be achieved with corresponding IT support. She went on to develop a proposal to address the issue, including a method to select a software application.” When doing so, she was highly successful at achieving “a balance between deriving an outcome in an academically sound manner while providing a clear representation in a model.” The approach developed in the award-winning work “can serve as a basic model for IT support and be modified and simplified by companies to fit their own specific needs,” stated the conclusion.

2nd place was awarded to Robert Schulze from the University for Business and Law in Berlin. In his masters thesis entitled Designing principles and success factors for the conception of management performance dashboards for sales companies – A case study on Biotronik, the author “dealt with a relevant issue in an easily understandable and structured manner, and presented the analysis clearly, according to the jury.  The jury went on to say that the award winner developed a specific, company-related solution for a performance measurement dashboard, containing an approach and an underlying dashboard structure which, however, can easily be transferred to other companies.

3rd place was awarded to Slavomira Podluckà from the West Coast University in Schleswig Holstein. This was the first time ever that the jury has included a bachelors thesis among the award winners, in this case a work on Framing in reporting. “Framing” is the substantive, structural and linguistic design of reports and the resulting desired and undesired effects on the perceptions and decisions of the report readers. The ICV jury described her work by saying that “Ms Podlucká investigates in her thesis a very relevant issue from the practice of controlling, albeit one that has received limited attention to date. She does this in a very clear manner using numerous examples and also derives several recommendations for action.”

(Picture: Following the award ceremony for the 2011 Controlling Newcomer Award in Berlin, from left to right:  Prof Barbara E. Weißenberger, Justus-Liebig University in Gießen; Prof Ute Vanini, Kiel University of Applied Sciences, chair of the ICV jury; Sebastian Göbel, 2nd place, Justus-Liebig University in Gießen; Günther Lehmann, Haufe-Verlag; Karl Krziwon, 1st place, University of Rosenheim)

1st place, with a prize of EUR 2,500, was awarded to Karl Krziwon from the University of Rosenheim. His work, which was created in cooperation with BMW, is entitled Development of a model to systematically compile prices for models to calculate the cost structure of vehicle components. The ICV jury praised the work in its decision, saying it developed a demanding but practical model to provide decision support when selecting data for calculation models in the automotive industry.

The 2nd place award of EUR 1,500 went to Sebastian Göbel from the Justus-Liebig University in Gießen for his work entitled Controlling-Appropriate design of incentive systems in crisis situations. According to the ICV jury, the author addressed a very relevant issue in a structured and comprehensive manner, and while doing so, derived general recommendations for the design of incentive systems that are appropriate for crisis situations.

The International Controller Association (ICV) uses the Controlling Newcomer Award, which has been awarded annually since 2005, to promote the next generation of controllers and to make innovative and practical ideas accessible to a broad audience of controllers. Two-thirds of the prize money is given to the award winner, with the remaining third going to the academic advisor at the university.

The Controlling Innovation Berlin (CIB) conference is a professional event organised by the regional ICV work groups of Berlin, Berlin-Brandenburg, Franconia, Mecklenburg-Vorpommern, Saxony, Thuringia and Weser-Harz. Every year, controlling practitioners, managers, advisers, academics and students meet for the CIB at WISTA Management GmbH in Berlin-Adlershof. The motto of the 2011 CIB was “Controlling is communication (too),” a slogan underscoring the ambition of the event’s host, the International Controller Association (ICV), to strive for sustainable controlling. This approach understands controlling as being a management process that can have an impact only if controllers and managers work together.

The 2010 Controlling Newcomer Award winner Martin Petschnig (3rd place) and Kathrin Moormann (1st place) with her professor Ute Vanini.

The 2010 Controlling Newcomer Awards of the International Controller Association (ICV) were awarded to the Kiel University of Applied Sciences, the University of Regensburg and the Joanneum Kapfenberg University of Applied Sciences in Austria.

The winners of the Controlling Newcomer Awards were honoured at the 10th “Controlling Innovation Berlin CIB 2010” professional conference on Sunday (18 September). Kathrin Moormann from the Kiel University of Applied Sciences presented her thesis on the Systematisation of risk identification, which was awarded 1st place, to the plenary session of the conference.

The crucial factors for the jury’s decision were whether the thesis developed specific, practice-oriented and innovative solutions and recommendations for companies, which should be highly relevant for the actual practice of the controlling profession. This year’s jury included Prof Ute Vanini (chair), Klaus Eiselmayer, Ulrich Wilke and Hendrik Vater.

The 2010 Controlling Newcomer Award winners are:

1st place, with a prize of EUR 2,250: Kathrin Moormann, Kiel University of Applied Sciences, for her work entitled Systematisation of risk identification in the Dräger Group – Development of a risk catalogue and approaches for improvement;

2nd place, with a prize of EUR 1,200: Bettina Karl, University of Regensburg, for her work entitled From an input to an output orientation using the Event department of HypoVereinsbank as an example;

3rd place, with a prize of EUR 600: Martin Petschnig, Joanneum Kapfenberg University of Applied Sciences, for his work entitled Controlling of customer integration – Creation of a controlling concept in the framework of mass customization and open innovation.

The aim of the ICV’s Controlling Newcomer Award, which has been bestowed now for the 6th time, is to promote the next generation of controllers and to make innovative ideas accessible to a broad audience of controllers. Two-thirds of the prize money sponsored by Haufe Verlag (Haufe Publishing Company) is paid to the authors, with the remaining one third distributed to the academic advisor (either the department or the professor). A one-year membership in the International Controller Association, which includes a subscription to the Controller Magazine, is included with the award.


The 2010 Controlling Newcomer Awards of the International Controller Association (ICV) were awarded to the Kiel University of Applied Sciences, the University of Regensburg and the Joanneum Kapfenberg University of Applied Sciences in Austria.

The winners of the Controlling Newcomer Awards were honoured at the 10th “Controlling Innovation Berlin CIB 2010” professional conference on Sunday (18 September). Kathrin Moormann from the Kiel University of Applied Sciences presented her thesis on the Systematisation of risk identification, which was awarded 1st place, to the plenary session of the conference.

The crucial factors for the jury’s decision were whether the thesis developed specific, practice-oriented and innovative solutions and recommendations for companies, which should be highly relevant for the actual practice of the controlling profession. This year’s jury included Prof Ute Vanini (chair), Klaus Eiselmayer, Ulrich Wilke and Hendrik Vater.

The 2010 Controlling Newcomer Award winners are:

1st place, with a prize of EUR 2,250: Kathrin Moormann, Kiel University of Applied Sciences, for her work entitled Systematisation of risk identification in the Dräger Group – Development of a risk catalogue and approaches for improvement;

2nd place, with a prize of EUR 1,200: Bettina Karl, University of Regensburg, for her work entitled From an input to an output orientation using the Event department of HypoVereinsbank;

3rd place, with a prize of EUR 600: Martin Petschnig, Joanneum Kapfenberg University of Applied Sciences, for his work entitled Controlling of customer integration – Creation of a controlling concept in the framework of mass customization and open innovation.

The aim of the ICV’s Controlling Newcomer Award, which has been bestowed now for the 6th time, is to promote the next generation of controllers and to make innovative ideas accessible to a broad audience of controllers. Two-thirds of the prize money sponsored by Haufe Verlag (Haufe Publishing Company) is paid to the authors, with the remaining one third distributed to the academic advisor (either the department or the professor). A one-year membership in the International Controller Association, which includes a subscription to the Controller Magazine, is included with the award.

Green Controlling Award

On Wednesday (21.09.2016) the founder Prof. Dr. Dr. H. C. mult. Péter Horváth and ICV CEO Siegfried Gänßlen presented in Stuttgart the Green Controlling Award for "development of a system for strategic and operational environmental controlling" at Robert Bosch GmbH and the "sustainability check - management tool for embedding sustainability in corporate management" at DATEV eG.

Since 2011 the Award has been given every year for solutions that systematically and comprehensively integrate sustainability into the overall system of corporate management. As Péter Horváth explained, the applications for the Award 2016 were outstanding because of their comprehensive view of sustainability, the active strategic and operational role of controlling as well as including the upstream and downstream value chain.

Controller as a “green” business partner of the management

The Green Controlling Award was given in 2016 to a large as well as a medium-sized company. Under the title "Development of a system for strategic and operational environmental controlling" the Robert Bosch GmbH had developed and implemented an integrated management system, which was anchored in all business processes (from the company's development through management and support up to the value creation). This way controlling strategically and operationally cares for providing the balance between economy and ecology. "The BOSCH solution shows, how the theme of ecology clasps all functions and all levels of the hierarchy of the enterprise and how it’s practiced by all employees. the active role of the controller as a ‘green' business partner is significantly", says Péter Horváth.

Green Controlling Award winner in 2016 is also the DATEV eG from Nürnberg. As a big medium-sized cooperative enterprise DATEV has firmly anchored sustainable business in the company's objectives. Praised was Sustainability Check - the management tool for embedding sustainability in the corporate management". "Also at DATEV the integrative approach is exemplary and best practice," says Horvath. "The issue of sustainability is fully involved both in the organizational structure, as well as in the business processes. Controlling portrays the sustainability in the numbers. The operational implementation and management processes via a firmly defined set of metrics. All decisions of the board are to be evaluated also in terms of sustainability."

„Vorbildliche Lösungen geben Controller-Community Orientierung“

“As business partners of the management controllers are stimulated to actively support their companies in both, the developing and implementing sustainability goals," explains ICV Chairman Siegfried Gänßlen. "The topic of sustainability has matured in the corporate management in the recent years. The Green Controlling Study 2016 of the International Association of Controllers proved it. Compared with the 2010 results in the foreground stand now the economic advantages, with the social responsibility and the fulfillment of legal obligations. "

But controlling is still not at all or very little involved in the implementation of social and environmental corporate goals. "It makes even more important the green controlling solutions from practice that provide the controller community orientation", says Gänßlen. "The winners in 2016 manages it perfectly."

For the first time three companies are awarded with the Green Controlling Award in 2015: the Deutsche Telekom AG, VAUDE Sport GmbH & Co. KG as well as the Voith GmbH. The annually award donated by Péter Horváth Foundation and endowed with 10.000 EUR has been increased this year to 15.000 EUR so that each award winner could take 5.000 EUR on September 23, at the Stuttgart Controlling Forum. The award was presented by Péter Horváth, Chairman of the Jury, and Siegfried Gänßlen, Chairman of the Board of the International Controller Association (ICV).

Under the motto "With green topics to black numbers!" the Péter Horváth Foundation in cooperation with the International Controller Association (ICV) annually gives the Green Controlling Award. For promoting controlling’s debate of the "green challenge", controllers’ teams are awarded for the most innovative and effective "green" controlling solutions to design and manage environmental strategies, programs, projects and activities in companies and public institutions.

Deutsche Telekom AG: Green controlling for group-wide transparence

Deutsche Telekom AG has a group-wide environmental target to reduce by 2020 CO2 emissions by 20% compared to 2008 (Deutsche Telekom Group without T-Mobile US). So called "energy cluster" describes the main drivers: efficiency levels for network infrastructure and data centers; energy management of the buildings and IT; climate friendly alignment of the vehicle fleet and travel activities.

The green controlling was set up in a management loop system where measures were sharpened and reprioritized or redefined. The SAP system was extended already in 2011 for acquisition of ESG data ("environment, social, governance"). The ESG data process was procedurally docked to the financial information process. This was - over the monitoring of the climate protection target - a prerequisite for the integration of ESG KPIs (Key Performance Indicator) provided in the Annual Report. The SAP system also has a variance analysis against annual target values.

The green controlling solution enables transparent and timely information for management board and top management about development and required measures regarding climate protection targets. Thanks to the climate protection monitoring the need for compensatory measures to achieve climate protection target is easy to see. Overall, the green controlling solution makes a significant contribution to the sustainable reduction of energy costs in the group and to reduce CO2 emissions.

VAUDE: Green controlling integrated in the corporate management process

The sustainable innovative outdoor outfitter VAUDE pursues an integrated sustainability strategy that is implemented in all business sectors, in the whole product life cycle as well as on climate neutral company headquarters in Tettnang.

At VAUDE green controlling is completely integrated in the corporate management process: at all levels and not as a separate system. Operated by an interdisciplinary CSR team and departmental controllers it supports the triad of economy, ecology and social responsibility. The green controlling is used as continuous improvement process and a driver of innovation.

In designing, implementing and applying the classic controlling plays a key role. So the department controlling has designed and implemented the goals’ system - including the sustainability indicators - together with the department corporate development and company management. A close cooperation of controlling, corporate development, environmental officers and the CSR responsible developed the key figures for "green goals". Measurement, tracking, analysis of the green KPIs coordinate the departments controlling and corporate development. They are also involved in the development of investment requests - taking green aspects into consideration at profitability calculations.

Voith GmbH: Transparency takes care of „Competitive Spirit“

The green controlling established in the Voith Group has brought significant economic and environmental benefits and strengthened the company's competitiveness. Measures for energy, water and material efficiency generate annual savings of EUR 6.5 million.

The green controlling solution at Voith stands for a continuous connection of the top-down and a bottom-up approach: In the top-down, through group-wide analysis, comparisons with other companies and best practices the concern goals are defined. The bottom-up means single location analysis and potential equitable measures to achieve the green group wide targets.

The established controlling cycle has been transferred from the classical financial controlling into green controlling. The basis for success is the group wide IT-sided implementation of the green controlling process. Extreme transparency is evidence of best practices and creates a "competitive spirit" between locations.­­

Stimulating debate of controlling and sustainability

Environmental protection is today not only a cost factor, but also a world wide company’s long-term success factor, which opens up new opportunities also in the sales market. The green orientation of company’s activities places controlling in front of the challenge of green planning, management and control. It requires innovative approaches, methods and ideas in the sense of a "green controlling". Controllers should methodically and instrumentally support with advise the transfer of the green goals. The generation of transparency using the right metrics that demonstrate economic viability and the assessment of ecological success as well as the integration of the green content in all decision-making processes are considered as their essential tasks.

Der Green Controlling Award has beeen given sinde 2011. The Jury leads Prof. Dr. Dr. h.c. mult. Péter Horváth (Horváth AG, IPRI gGmbH), Head of the ICV expert work group Ideenwerkstatt. The winners are: Deutsche Post DHL (2011), Hansgrohe SE (2012), Volkswagen AG (2013), Flughafen Stuttgart GmbH (2013), Takata AG (2014), STABILO International GmbH (2014), Deutsche Telekom AG, VAUDE Sport GmbH & Co. KG as well as Voith GmbH (all 2015).

The Green Controlling Award 2014 has been awarded to STABILO International GmbH for its programme Controlling as a Business Partner for Sustainable Corporate Management and Takata AG for its programme Maximise Innovation to Minimise Environmental Impact.

On November 27, Péter Horváth, the chairman of the jury, presented the EUR 10,000 award, which was donated by the Péter Horváth Foundation, in the presence of Siegfried Gänßlen, Chairman of the Board of Managing Directors of the International Controller Association (ICV), at the ICV's 14th Annual Controlling Competence Stuttgart - CCS 2014 conference in the IBM Forum Ehningen near Stuttgart. The winners then presented their solutions at the CCS plenary session to an audience of more than 150 controlling experts and managers.

STABILO: Controlling as a Business Partner for Sustainable Corporate Management

In order to focus the company's sustainability efforts, in 2009 the company's executive management defined specific sustainability goals as part of its Strategy 2014 initiative.  As a business partner of both management and the operating units, the Controlling department was called upon to integrate into the company's daily processes the requirements derived from the sustainability goals. The green controlling solution that resulted had three components:

1.    Support the (further)development of the STABILO sustainability programme;

2.    Create transparency about programme results and report on them;

3.    Support the sustainability programme from a process-integration perspective.

The jury recognised several innovative aspects in the solution. Among others, they included the fact that Controlling was integrated as an internal advisor for all processes, while the specialist departments worked autonomously to implement their projects. All three dimensions of sustainability – economic, environmental, social – are viewed holistically, which creates transparency about their interactions. The green controlling solution has been integrated into the existing controlling processes as an essential foundation of STABILO's sustainability programme.  An important premise in the overall initiative was that the controlling of the sustainability programme must not lead to any additional or parallel controlling processes. Instead, existing budgeting and reporting processes were expanded to include sustainability goals. Only the controlling measures used for the ongoing monitoring of the sustainability initiatives were rebuilt.

In addition, the green controlling solution has helped to boost employees' identification

with the issue of sustainability. Through the sustainability strategy, the publication of goals and measures as well as continuous reporting, the employees of all STABILO units feel that they are involved in the process. In fact, there have been many good examples in budget discussions as well as sales and marketing meetings that have been copied from other departments, or taken and then adapted for a new department. This created a momentum of its own across all of the company's units.

Several key successes have been achieved since the beginning of the sustainability programme in 2009. The green controlling solution also made these successes visible, which is a major reason why sustainability remains an integral part of STABILO's corporate philosophy.

Takata AG: Maximise Innovation to Minimise Environmental Impact

Takata Corp., a Japanese company with its headquarters in Tokyo, is a global manufacturer of automotive passenger protection systems (annual sales: EUR 4.1 billion, about 45,000 employees worldwide). Takata AG has consolidated its European activities at its headquarters in Aschaffenburg.

Takata's award-winning green controlling solution involved taking the company's traditional key performance indicator (KPI) system and expanding it to include newly developed metrics and a higher level of detail. “Green MBOs” (management by objective is the company's global variable remuneration system for managers) were implemented into the target-setting system, namely: minimize impact on environment, limit potential of ecological hazards and risks, and rational materials consumption. The target-setting system was then connected with the KPI reporting.

Takata considers “green projects” to be any projects which protect the environment, conserve energy or avoid environmental risks. Controlling supports and prioritises these “green projects” by providing cost-benefit analyses, researching data and tracking results.

The green controlling solution, which enables Takata's Controlling department to act as an innovator and driver as well as a “networker” between organisational units, uses existing resources and infrastructure in the company.  Takata deliberately decided against establishing an additional green controlling department, and instead took the approach of integrating the issue into the daily responsibilities of the Controlling department. This also involves using the existing reporting structure in SAP. Takata's Controlling team acts as a moderator and sparring partner, for example, in discussions with the manufacturing divisions.

Takata refers to a series of positive economic and environmental outcomes that have resulted from the solution, including significant cost savings, especially with regard to expenditures on energy: 19% lower costs despite a 10% increase in production volumes. Increased awareness and clearly defined responsibilities among the stakeholders in the various divisions are also counted as successes. In addition, Controlling now enjoys a higher level of process strength in both the daily and the project business. The company has even experienced a wave of innovation through the prioritised support of its “green projects”.

The Green Controlling Award 2013 was given to Flughafen Stuttgart GmbH and Volkswagen AG. The International Controller Association (ICV) awarded the prize, which is sponsored by the Péter Horváth Foundation and carries an award of 10,000 EUR, for the 3rd time during the specialist conference “Controlling Competence Stuttgart - CCS 2013” at the IBM forum Ehningen near Stuttgart. It honoured the solutions “Fairport Controlling” (Flughafen Stuttgart GmbH) and the Environmental Controlling within the framework of “Think Blue. Factory.” (Volkswagen AG).

Controllers as “business partners of management” have to ensure that “black figures are produced with green issues” and that the three pillars of sustainability - economy, ecology and social issues - are in balance. The Controlling community has recognised the importance of the ecological dimension of sustainability for its own work and exemplary approaches for the development and implementation of environmental management exist in the corporate world.

Since 2011, the most innovative and effective Controlling solutions for the design and implementation of ecology-oriented strategies, programmes and projects are recognised every year. A jury of ICV experts, which is led by Prof. Dr. Dr. h.c. mult. Péter Horváth (Horváth AG, IPRI gGmbH, Head of the ICV idea workshop), selects the best integrated solutions initiated or designed with significant input from Controllers in corporate or public institutions. Prof. Horváth and the ICV Chairman Siegfried Gänßlen, CEO of Hansgrohe SE, gave out the Green Controlling Award 2013.

“Fairport Controlling” for the steering of sustainability performance
The winning strategy “Fairport Controlling” is Flughafen Stuttgart GmbH’s (FSG) approach to steering its operational sustainability performance. The airport company has developed a fairport codex in which it formulates its sustainability objectives. This is integrated into FSG’s strategic and operative planning, steering and control, its capital budgeting, as well as internal and external reporting. Thus, the ecological characteristics complete the organisational steering of FSG. Green Controlling is the central instance for the reporting of ecological aspects in the company and at the same time it acts as a coordinator and a “guarantor for rationality”.

The Controlling of FSG has extended the horizon of its own area of responsibility to include ecological information through the development of Green Controlling. IT provides highly integrative and consistent data management and use. The integrative division of labour between Controlling and environmental management ensures compliance with Controlling standards and facilitates the data supply to management from a single source: parallel systems are avoided.

Prof. Georg Fundel, managing director of Flughafen Stuttgart GmbH, said, “This recognition of our sustainable organisational development by the Péter Horváth Foundation and the International Controllers’ Association shows that we are on the right track. The development of our Controlling entails an even stronger awareness of ecological and social issues in all areas of the organisation. “Fairport Controlling” plays a major role in the achievement of our objective to become one of the most high-performing and most sustainable airports in Europe.”

Stuttgart Airport continuously optimises its sustainability Controlling. In order to continue its project, FSG currently also integrates social aspects into organisational steering.

Environmental Controlling of “Think Blue. Factory.” at Volkswagen
Volkswagen’s objective is to reduce the environmental impact of the production process by 25% per vehicle by 2018. “Think Blue. Factory.” is a strategy for its implementation and it follows a holistic, entrepreneurial approach that unites ecology and economy. The challenge of Environmental Controlling is the mapping of the distinct real net output ratio of the 27 global locations, while accurately and consistently recording highly complex data and measurands over the project lifetime of eight years.

All integral parts of the Green Controlling approach were developed and validated for the Volkswagen brand. Environmental Controlling through “Think Blue. Factory.” not only comprises the mere monitoring and reporting of environmental indicators, but also numerous steering instruments of Change Management.

A 25% reduction of the key environmental indicators in the production process means that the key environmental indicators (KPIs) of production - energy, carbon dioxide, water consumption, waste and solvent emissions - need to be reduced for each vehicle and each component compared to 2010. In order to measure and steer “25% less”, an appropriate 2010 baseline had to be defined for each location - a complex challenge.

The outstanding innovation of the Environmental Controlling solution of Volkswagen is the KPI reporting with its innovative evaluations and forecasts. This type of support for organisational steering that goes beyond the mere monitoring of indicators is new in the automobile industry. The Controlling solution implemented is part of the brand and group environmental strategy and is integrated directly into organisational processes.

In the first two years, the Volkswagen brand has already achieved a 10% reduction in environmental impact in the production of each car. This goes hand in hand with associated cost savings for each car through reduced overheads for energy, waste and water.

 

On Thursday (29th November) Hansgrohe SE from Schiltach in Black Forest has been awarded with the Green-Controlling Award of Péter Horváth's Foundation in collaboration with International Controller Association (ICV) for Controlling Solutions "Green Controlling - Green Profit - Green Future".

The 10,000 EUR award was given for the second time during the conference "10th Controlling Competence Stuttgart - CCS 2012". Jury chairman Prof. Dr. Dr. h.c. mult. Péter Horváth (Horváth AG, IPRI gGmbH, director of ICV Ideenwerkstatt) handed the prize to Hansgrohe controller team in IBM forum Ehningen during the conference "Controlling Competence Stuttgart – CCS 2012"

Péter Horváth explained in a laudation the jury's decision. He found that the controlling community has "recognized the importance of the environmental sustainable development for their work." "In business practice, there are now encouraging approaches to implement and develop in environmental management". This is done, but it is still too narrowly without involving controlling within the meaning of more technically-oriented "island solutions". Here controllers are required.

With the Green Controlling Award Péter Horváth Foundation's distinguishes the most innovative and effective solution for controlling development and implementation in ecologically oriented strategies, programs and projects. Any integrative solutions will be awarded  to controllers in companies and public institutions for initiating shaping that issue.

Controlles as a "Business partner of management" were given a task to prove that "numbers are written by green issues", said jury chairman. "We have to ensure the balance between three pillars of sustainable development - economic, environmental and social". Péter Horváth outlined in his speech a triple challenge for controllers": It will be required "with the company's strategy  a coordinated integrated system of management of all environmental activities";also clear Key Performance Indicators (KPIs); a goal-oriented economic management; lastly that this system will be implemented, maintained and developed. "This year's winners have in an ideal way developed a master plan and implemented it. The plan is integrated consistently and systematic at all levels of strategy in the  planning and management in the environmental orientation. Controlling as "Business Partners" is on the way to "Green Company".

The Green-Controlling Award of Péter Horváth Foundation was given for the second time in the southern German ICV conference  "Controlling Competence Stuttgart" The ICV had already taken up the theme of "Green Cost" in 2009 in his Innovators Panel, the "Idea Factory". White Paper was published in end of 2010. In the meantime  ICV work group works go on. , Péter Horváth's Foundation in collaboration with International Controller Association (ICV) will promote  the most innovative and most effective "green" controlling solution.

The Carbon Accounting & Controlling Team of Deutsche Post DHL (DPDHL) was rewarded on Thursday (November 24) for its controlling solution as part of the environmental program "GoGreen"  with the Green Controlling Award. The prize was awarded by Péter Horváth Foundation in association with the International Controller Association (ICV) for the first time. The transparency created by the Controlling Team makes possible, above all, identification of financial risks and effective controlling of ecological measures.

The DPDHL Team Carbon Accounting&Controlling received the award on the specialist conference "Controlling Competence Stuttgart - CCS 2011" on an IBM forum Ehningen from the hands of the presiding judge Prof. Dr. Dr. h.c. mult.  Péter Horváth (Horváth AG, IPRI gGmbH, Leader of the ICV-workshop) and the ICV Board Chairman Siegfried Gänßlen (CEO Hansgrohe AG) "Carbon Management is a social task which we face at Deutsche Post DHL constantly and on a cross-sector level", said Melanie Kreis, Executive Vice President of Corporate Controlling at Deutsche Post DHL.  "Our today's distinction means that the whole approach has been acknowledged and at the same time it reflects engagement of numerous colleagues taking part in the project."

The criteria "fulfilled outstandingly well"

In order to develop and implement environmental management in the company practice, which goes beyond technically-oriented "island solution", you need to integrate into the process controlling. As the presiding judge Prof. Dr. Dr. h.c. mult. Péter Horváth explained in his congratulatory speech that from that resulted a threefold requirement for controllers:  "Necessary is, first of all, an integrated general system of controlling all environmental processes which synchronized with the company’s strategy. And secondly precise KPIs (Key Performance Indicators - performance ratios) are needed, which make possible target-oriented economic controlling. Thirdly, this system has to be implemented, cared for and further developed", clarified Horváth.

The Green-Controlling-Award winners from Deutsche Post DHL developed an environment controlling system which fulfilled all these criteria outstandingly, added Péter Horváth.  It was suppose to be the key to a strategic-oriented general program for supporting the management. He said that an extensive set of KPIs for controlling made sure that planning, reporting and control could be translated into practice on all company levels. In addition, there were precise controller task appointments for implementation, maintenance and further development of the system which were introduced enterprise-wide.

Controller as a partner of the CO2-management

Deutsche Post DHL transports goods and information worldwide as a globally acting logistics service provider with about 470,000 employees. As a part of its role as an engine of world trade the company causes CO2 emissions on not a limited scale. "In order to make justice to the responsibility for our climate that falls to us because of that, we have initiated the environmental program GoGreen", explained Stefan Freigang, responsible for Carbon Accounting & Controlling at DPDHL concern controlling, who presented the solution in the plenary meeting CCS 2011. Carbon Accounting & Controlling supported the concern's GoGreen program which the company had set as its aim. The aim was to enhance its own CO2 efficiency - including activities of its subcontractors - till 2020 by 30% in relation to the basis year 2007. According to Stefan Freigang this enhancement would be facilitated by numerous measures, both centralized and decentralized.

The concern-wide Carbon Accounting & Controlling program would be pushed ahead by a newly founded in 2012 department in concern controlling. The innovative element of the awarded solution is to consequently integrate into an organization a system of controlling CO2 efficiency aims, processes and systems of financial management. A management reporting, running through the whole year, it to be created for an effective management - additionally to the annual disclosure -. The developed tools also enabled the company to forecast, set aims and calculate measures for increasing efficiency.

"Controllers play in the conception, implementation and application a fundamental role. They also become now more and more as part of carbon controlling partners of management, in addition to classical financial themes.", added Stefen Freigang   "Carbon Controlling" took place in synergy between controllers and managers. The created transparency in actual emissions made it possible to identify financial risks and an effective management of ecological measures.  In that way carbon controlling supported the management in making decisions and managing the company. It prepared and reported facts as well as model evaluations about possible economic and ecologial effects.

The International Controller Association (ICV) with its Idea Workshop and a team of scientists and controlling experts headed by Prof. Dr. Dr. h.c. mult. Péter Horváth dealt in 2010, in accordance with its focus point, with "Green Controlling". This work has been continued since the autumn 2011 by a new work group "Green Controlling". To facilitate this theme Péter Horváth Foundation in association with the ICV award annually the most innovative and effective "green" controlling solutions with the Green-Controlling Award.