Neuauflage der Green Controlling-Studie startet: Machen Sie mit!

Voraussichtlich im Juni 2022 startet der ICV Fachkreis Green Controlling for Responsible Business die Neuauflage der vielbeachteten Green Controlling-Studie aus dem Jahr 2016. Mit dieser Fortsetzung ist sie die einzige Langzeitstudie zum Thema Nachhaltigkeit im Controlling.

Arbeitstitel der neuen Studie: Green Controlling 2022 – Wo stehen wir nach 11 Jahren?

Wir informieren Sie in unseren ICV Kanälen, sobald wir den Studienaufruf starten. Machen Sie mit! Wir freuen uns auf Ihre Teilnahme. 

GREEN CONTROLLING Study of the ICV expert work group

The study by the ICV expert work group group Green Controlling takes a close look at the status and the challenges of integrating ecological and social aspects into controlling, from the point of view of controlling practice, especially taking into consideration that the ICV Think Tank has already dealt with the topic "Green Controlling" since 2010. In this respect, the study also sheds light on the development and status quo in the period from 2010 to 2015.

Studienteilnahme erwünscht: Organisation des Controllings von dezentralen Einheiten

Centre for Performance Management & Controlling at the Frankfurt School of Finance & Management in cooperation with the ICV

At the Centre for Performance Management & Controlling at the Frankfurt School of Finance & Management , a study on the organization of controlling of decentralized units is currently being carried out in cooperation with the ICV. The aim of the study is, among other things, to gain an insight into the organization of the controlling of decentralized units in practice. In addition, it is to be examined which influencing factors have a decisive effect on the organizational design of the controlling of decentralized units. Furthermore, the results of the study should be used to determine which form of controlling is most suitable and effective for an interaction of external and internal context factors.

Participants should be controllers or employees in managerial positions (e.g. heads of finance or controlling departments in a decentralized unit (e.g. business units/divisions)). Ideally, the participants work in a company with several decentralized units (at least two) and have a good overview of the interaction between decentralized and centralized controlling.

  • The survey takes about 15 minutes.
  • The survey is available in 6 languages, including English.
  • Participation in the study possible up to and including July 31, 2022.
  • Only participants will receive the results of the study.
  • Books from the Controlling Berater series (German) on current topics in controlling will be raffled off among all participants

To the survey

Hackett Study 2022 Key Issues: The Finance Agenda

The crisis year 2022 once again poses major challenges for the finance sector

The expectations of finance executives for the 2022 financial year are and remain ambivalent. They rely on growth and expansion in the area of digitization and business areas, but they also know about the enormous effort involved in risk management with a view to supply chains, for example. Risks that are already foreseeable include the "war of talent", cyber risks and increases in inflation. There are also external factors such as the course of the pandemic and war events such as those currently taking place in Ukraine. All of this further exacerbates the uncertainty in the markets.

The ambivalences are shown in detail in the study "2022 Key Issues: The Finance Agenda". It highlights four tasks that finance executives see as priorities for 2022. The study is based on the statements of 250 international top-level executives. You can download it for free here on The Hackett Group's external site or directly below.

You can download the Study here

Hackett Study 2021: The new digital world-class finance standard

Added value for financial organizations through cloud, RPA and smart analytics

The Hackett Group benchmarks have been the reference parameters for globally active companies in the area of ​​business unit performance for decades. "World Class Performance" has been the standard so far. In order to take into account the current developments and effects of the digital transformation, the ICV corporate member Hackett Group has raised the bar to a new level: The Digital World-Class Finance Standard. A current Hackett Study provides information on how the new standard can be achieved and what advantages can be achieved. To this end, around 200 large international companies with sales of over one billion US dollars were examined, mostly via benchmarking, but also in projects ̶ the proportion of European companies is around 40 percent, including leading DAX and MDAX companies.

The central finding: digitization measures significantly increase the efficiency and effectiveness of financial organizations, added value is achieved through the cloud, RPA and smart analytics.

You can download the study here

WHU CONTROLLER PANEL in cooperation with the ICV

The WHU Controller Panel was founded in cooperation with the ICV in 2007 and since then has offered scientifically sound analyzes and practice-relevant benchmarks on all important facets of controlling. It is led under the joint directorship by Prof. Dr. Marko Reimer, Prof. Dr. Utz Schäffer und Prof. Dr. Dr. h. c. Jürgen Weber. Over 1,000 members regularly take part in the studies.

The regular survey on relevant longitudinal topics enables statements about development of controlling in the German-speaking area (Germany, Austria, Switzerland). Studies highlight both current trends and core controlling issues.

Are you interested in the results and analyzes of the WHU Controller Panel? Then register at

Membership is free and can be canceled at any time. You are invited to participate in a study three times a year; answering the online questionnaire usually takes about 10 minutes. The surveys are anonymous and all information is kept strictly confidential.


  • Prof. Dr. Marco Reimer
  • Prof. Dr. Utz Schäffer
  • Prof. Dr. Dr. h. c. Jürgen Weber


WHU - Otto Beisheim School of Management
Institute of Management Accounting and Control (IMC)


Topics WHU Controller Panel 2021

  • Controller salaries in the corona crisis
  • Sustainable corporate management
  • A look into the future: Focus on forecasting
  • How controllers and IT shape the future of controlling

Topics WHU Controller Panel 2020

  • Controller in focus: salary, performance appraisal and roles
  • 1. Flash study on the corona crisis: How do CFOs and controllers currently assess the situation in their companies? (March 2020)
  • 2. Flash study on the corona crisis: How do CFOs and controllers currently assess the situation in their companies? (May 2020)
  • 4. WHU future study: The future topics of controlling Risk Management and Resilience
  • Risk Management and Resilience


Results 2019

Every second CFO anticipates a weaker economy in 2019. The CFOs in the automotive industry as well as in plant and mechanical engineering are particularly skeptical. Here, 93 and 56 percent expect a downturn. Reason: political instability and rising interest rates.

In 2019, 74 percent of the companies surveyed will focus on the product portfolio. Objective: reduce costs and meet customer needs. Other important fields of action:

  • Production
  • Controlling & Finance
  • Sales & Marketing
  • Purchasing

Working Capital Management is also mentioned as a focus factor more often than in previous years. That too underscores the expectation of a downturn. For Prof. Dr. Heimo Losbichler, Chairman of the ICV, it is obvious: "Controlling is a key element of successful corporate management in the upswing and in the downswing".



The Operation Efficiency Radar by the ICV and Roland Berger analyzes in the previous year the company plans for the coming year. The resulting levers are worked out as important decision-making aids for CFOs and heads of controlling.

The Study as a PDF download

Solving corporate planning in the community - ICV and Thinking Networks AG


Study by the ICV and the Thinking Networks AG. 

Update #1: Status quo in corporate planning
Read the following content here:

  • Planning becomes more dynamic
  • Planning is teamwork
  • The departments have power
  • German controlling is lagging slightly behind
  • This is where the planning shoe pinches
  • Planning matters

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN

Update #2: Focus on decentralized planning in organizations
Read the following content here:

  • Excel the popular all-purpose weapon for cross-departmental data collection
  • Connecting data - Mission Impossible?
  • Controlling remains critical
  • Planning takes time

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN

Update #3: The Cloud Option
Read the following content here:

  1. Cloud becomes normal

  2. Cloud potential in sight

  3. Private vs. business cloud

If you click here you open a new page by the ICV Study Partner Thinking Networks - in GERMAN


Im Video werden die Ergebnisse der Studie "Unternehmensplanung als Gemeinschaft lösen" vorgestellt. Sie wurde in Kooperation der Thinking Networks AG und des ICV durchgeführt. Mehr als 150 TeilnehmerInnen aus dem deutschsprachigen BI Markt wurden dafür befragt. Die Studie leistet damit einen empirischen Beitrag zum Stand der Unternehmensplanung. Erhoben wurden die Daten im September/Oktober 2019. 

Inhalt dieser Seite

Regular studies

Hackett Study 2021: The New Digital World-Class Finance Standard

Green Controlling Study of the ICV expert work group


ICV Literature

ICV publication series and ICV White Papers


Podcasts from the ICV events, ICV awards, from ICV members, ICV partners and more. 

Benchmarking by the ICV and SAP

In cooperation with SAP, the ICV offers you a survey with subsequent individual evaluation and optimization suggestions for your financial and controlling processes. The first survey is over. We will inform you as soon as the next opportunity to participate is available.