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Dear Readers!
Year 2014 at the ICV was dedicat-
ed to three ICV top topics. One of
them was sustainability. Sus-
tainability is a relevant interest
area in public transport, but
not all public transport compa-
nies see importance of sustainability
as a component of their organisational
strategy. You can read an article translated
from German on the next pages of the Bulletin.
Another crucial area was Big Data: in the last three
months the topic appeared in e few ICV conference: for ex-
ample at the 12th Controlling Competence Stuttgart Prof. Dr.
Björn Bloching basing on his book "In Data We Trust: How
Customer Data is Revolutionising Our Economy” presented
how patterns are detected in Data and how this knowledge
can be used. And at the Controlling Summit supported by the
ICV in Poland Anwar Mirza, Financial Systems Director at
TNT Express inconsistent definitions and business rules lead
to prolonged decision making. Accurate and complete Master
Data (used in the whole company in the same way) tables are
pivotal pre-requisite for KPI reporting.
In Autumn 2014 we also had new winners of ICV awards:
Green Controlling Award was given to two companies STABI-
LO and Takata AG. Controlling - Newcomer Award received
three graduates from Germany. And in January 2015 ends
the time for all those who would like to compete for the Inter-
national Controlling Award.
November and December was full of ICV events with interna-
tional speakers: you can learn more about the conferences in
Croatia, Russia and Serbia in this issue and regularly on our
Homepage. And the anniversary new year (40th birthday of
the ICV) starts with a little delay but at once with two big con-
gresses in April: we kindly invite you to think about our propo-
sitions to broaden your horizons!
For the New Year we wish you much happiness in private
and proffessional life!
Much pleasure while reading
Yours
Dr. Adrianna Lewandowska
ICV Board Member
The ACCID Congress in Barcelona
starts in five months but there are
some names on the speakers’ list and
topics in the agenda already.
On Thursday, May 28, 2015 at 17.15
there will be three simultaneous confn-
ces: First one is „Controlling 4.0 - Mana-
gement Control Processes and Control-
lers' Role of the Future” with three key
parts:
 The Change in Controlling? - Current trends and ou-
tlook
 The New World of a Sharing Economy - The Power of
Sharing
 Controlling Tools And Skills of Tomorrow
The speech will be given by Prof. Dr. Heimo Losbichler, Vice-
Head of the ICV Board and head of the International Group of
Controlling (IGC), FH-Oberösterreich, Steyr.
Then on Friday, May 29, at 10.30 – 12.00 there will be 5 se-
ssions. One of them is „Trends and success factors in wor-
king capital management” by Dr. Hendrik Vater, CFO DHL
Supply Chain Southern Europe, Head of the expert work gro-
up “Working Capital Management” and member of the ICV
Board of Trustees.
From 12.00 to 13.00
there will be 3 simulta-
neous speeches,
among them: „With
SUCCESS to Interna-
tional Business Com-
munication Standards
(IBCS)” by Dr. Jürgen
Faisst, Partner der
Hichert + Partner AG.
To the congress invites
Ulrich Müller Bosom,
Head of the ICV Work
Group Spain.
ACCID Congress
in Barcelona
ICV Bulletin | December 2014
International
Controller Association
In this issue:
 ICV awards: winners and an invitation to
take part
 Article Sustainability Controlling in Public
Transport
 Controlling in non-German speaking coun-
tries—congresses and conferences
www.controllerverein.com Controlling - Creating Future
Publisher: International Controller Association ICV | Poznań Office
ICV Bulletin | December 2014
Green Controlling Award 2014 awarded to STABILO and Takata AG
The Péter Horváth Foundation and the ICV select the most
innovative and effective controlling solutions for implemen-
ting environmentally oriented strategies, programmes and
projects.
Stuttgart/Munich, December 2, 2014– The Green Control-
ling Award 2014 has been awarded to STABILO Interna-
tional GmbH for its programme Controlling as a Busi-
ness 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 Susta-
inable Corporate Management
In order to focus the company's sustainability efforts, in 2009
the company's executive management defined specific su-
stainability 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 integra-
te 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 susta-
inability programme;
2) Create transparency about programme results and re-
port on them;
3) Support the sustainability programme from a process-
integration perspective.
The jury recognised several innovative aspects in the solu-
tion. Among others, they included the fact that Controlling
was integrated as an internal advisor for all processes, while
the specialist departments worked autonomously to imple-
ment 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 exi-
sting controlling processes as an essential foundation of
STABILO's sustainability programme. An important premise
in the overall initiative was that the controlling of the susta-
inability programme must not lead to any additional or paral-
lel 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 de-
partment. This created a momentum of its own across all of
the company's units.
Several key successes have been achieved since the begin-
ning of the sustainability programme in 2009. The green con-
trolling solution also made these successes visible, which is
© International Controller Association ICV | Poznań Office
From the left: Dr. Dan Tulvan, Director Manufactoring, Arad (RO), Jürgen Volk,
Manager Controlling Steering Wheel EMEA, Jörg Henry Dinkat, Director Con-
trolling Global Steering Wheel & FI/CO Office EMEA – alle Takata; Péter
Horváth, Head of the Jury; Angelika Henkel, Head of Controlling, Stabilo Inter-
national, Martin Reim, Managing Director Schwanhäuser Industrie Holding;
Lucian Lusca, Manager General Service, Takata Arad (RO); Siegfried
Gänßlen, Head of the ICV Board)
a major reason why sustainability remains an integral part of
STABILO's corporate philosophy.
Takata AG: Maximise Innovation to Minimise Environ-
mental 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 implemen-
ted 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 environ-
mental risks. Controlling supports and prioritises these
“green projects” by providing cost-benefit analyses, resear-
ching data and tracking results.
The green controlling solution, which enables Takata's Con-
trolling 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 delibe-
rately decided against establishing an additional green con-
trolling department, and instead took the approach of integra-
ting 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 mode-
rator and sparring partner, for example, in discussions with
the manufacturing divisions.
Takata refers to a series of positive economic and environ-
mental outcomes that have resulted from the solution, inclu-
ding significant cost savings, especially with regard to expen-
ditures on energy: 19% lower costs despite a 10% increase
in production volumes. Increased awareness and clearly
defined responsibilities among the stakeholders in the va-
rious 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 prioriti-
sed support of its “green projects”.
ICV Bulletin | December 2014
Controlling – Newcomer Award 2014
to Darmstadt, Rosenheim and Aalen
Every year the ICV gives awards for exem-
plary controlling solutions which have si-
gnificantly contributed to the achievement
of the objectives of a company or an or-
ganization. The Controller Award 2015 of
the International Controller Association
(ICV) will be awarded on 20-21 April 2015
during the 40th
Controller Congress.
We cordially invite you to compete for the
International Controller Award 2015 by sen-
ding us your controlling solution by 30th
January 2015. Take up the challenge:
compete with your colleagues and get to know
what the decision of our competent jury is!
More: http://www.controllerverein.com/Awards.158549.html
The Controlling – Newcomer Award winners (left to right):
Simon Redlinger, university Aalen, 1st prize; Claudia Lisa
Weißmann, TU Darmstadt, 3rd prize; Christopher Kaufmann,
university Rosenheim, 2nd prize.
The Controlling – Newcomer Award of the International Con-
troller Association (ICV) for outstanding academic theses
goes this year to graduates of universities Aalen and Rosen-
heim and the TU Darmstadt. First prize went to Simon Re-
dlinger (Aalen University) for his Master Thesis “Wind power
business case - a dynamic system analysis". The second
prize winner, Christopher Kaufmann, Rosenheim University,
was honored for his Master Thesis "Determination of produc-
tion hourly rates for the correct valuation of inventories ac-
cording to BilMoG" (German Accounting Modernization Law
Act). The Master Thesis of the third prize winner, Claudia
Lisa Weißmann of the TU Darmstadt, is titled: "Analysis of
use of Life Cycle Costing and Life Cycle Assessment for
efficiency houses".
The Award subsidized with more than 4,000 EUR and also
this year sponsored by the Haufe Group was given Novem-
ber 15 at the conference "14 Controlling Innovation Berlin -
CIB 2014".
© International Controller Association ICV | Poznań Office
In the last weekend of November in Munich Delegates from
ICV Regions met with the Board and discussed the most
important successes and plans for the next year. The Boards
also presented the ICV Report 2014 and Hans-Peter Sander,
Head of the PR Team showed progress in the new CMS
project and first projects of the Homepage.
The meeting was a sign of upcoming new 2015 year with
new important ICV top topic chosen by the ICV: Big Data,
Industrie 4.0 and 40 years of the ICV.
In 2015 the ICV celebrates its 40th birthday. It’s Our organi-
zation was founded in 1975 in Gauting/München by Dr. Al-
brecht Deyhle and alumni of the Controller Akademie. For
this reason we use a new anniversary logo showing that we
have brought controllers together, spread the philosophy and
practice of controlling, supported the exchange of experience
and improved qualification of our members for 40 years.
The anniversary year will be full of interesting events: con-
gresses and conferences. The year starts with two congres-
ses in April:
40th Controller Congress
Munich
April 20-21, 2015
9th International Controller Congress
Poznan, Poland
April 23-24, 2015
(1 hour flight from Munich)
Controller Award 2015: Invitation to
take part in the competition
From 2014 into new 2015!
ICV Bulletin | December 2014
An inspiring CM-article translated from German
Sustainability Controlling in Public
Transport
by Gerrit Preckel, Dr. Christian Schneider, Dr. Matthias
Weiß, Prof. Dr. Andreas Wiesehahn
Sustainability as a policy objective
Our policy objective is for transport to contribute to wealth,
employment and competitive ability in Germany without com-
promising the environment and social issues. This sustaina-
ble organisation of transport aims to “encourage as many
citizens as possible to use public transport by utilising cost-
effective, environmentally-friendly and user-friendly local
transport concepts.” The Association of German Transport
Companies (VDV), which boasts around 600 member com-
panies, emphasises that public transport is the solution
which will facilitate the achievement of societal sustainability
objectives. In order to meet this requirement, sustainability
must be consistently anchored in the strategy of the public
transport companies. Throughout the various discussions the
authors led on the subject of sustainability management and
controlling, sustainability does not appear to hold consistent
strategic relevance for the public transport companies.
Some would argue that the objective of public transport com-
panies per se is to create economically, socially and environ-
mentally practical alternatives to individual methods of local
transport by offering attractive public transport options and
thereby to contribute to securing a sustainable future for so-
ciety. The “sustainability business purpose” of public
transport thus almost renders a detailed realisation of sus-
tainability objectives in the relevant companies redundant.
According to these companies, sustainability objectives on
the individual company level only gain significance when
their compliance is required through tender and award crite-
ria, i.e. “external pressure”. Others recognise the sustainabil-
ity business purpose of public transport and use this as a
basis for their argument that only a proactive incorporation of
sustainability objectives into the corporate strategy and their
consideration in everyday corporate decision-making can
ensure that this role continues to be fulfilled. Although these
opinion leaders are not statistically representative of the in-
dustry as a whole, they do show the range of attitudes from
“hesitant” to “pioneering” when it comes to integrating sus-
tainability objectives into corporate strategy.
In light of the above, this article aims to highlight instrumental
starting points for sustainability controlling in public transport
companies. To this end, the authors will outline the extent to
which sustainability is taken into account when making in-
vestment decisions, carbon accounting processes, the inte-
gration of environmental, economic and social sustainability
dimensions in reporting, as well as the integration of the
aforementioned instruments into the management system
Selected starting points for sustainability controlling
Investment decisions and sustainability
Investment decisions are typically based on the Net Present
Value method (NPV). The net present value is derived by
discounting any future deposits and withdrawals with the
required rate of return representing the opportunity costs of
the investment. If this rate is greater than zero, the invest-
ment will result in a more significant change in cash and
cash equivalent than the reference alternative and is thus
favourable. However, extensive positive and negative effects
are incurred within the transport sector that are not included
in the calculation of the net present value. For instance, pub-
lic transport companies cause air pollution through the
means of transport employed and they contribute to the us-
age-related wear of the transport infrastructure. Consequent-
ly, society rather than the organisation incurs external costs.
However, it has been shown that far fewer resources are
used in public transport than in individual transport. Fig. 1
shows examples of average external cost appropriations for
passenger transport services based on pessimistic scenari-
os. If these external costs were internalised, i.e. allocated to
the cause of such costs, the prices charged for the use of
public transport would increase considerably less than the
prices for the use of individual motorised transport. This
means that classical accounting and controlling must take a
broader approach. Fundamentally, externalities must be as-
sessed and external costs of business decisions must be
internalised appropriately. Thus, societal effects should be
systematically taken into account when making investment
decisions to ensure “sustainable economic efficiency assess-
ments”.
Infrastructure investments for public transport are assessed
on the basis of the “standardised evaluation of transportation
infrastructure investments for public transport”. The primary
objective of such standardised evaluation is the harmonisa-
tion of the use of public investment funds and to evaluate
different investment measures against the same criteria.
Federal funds for investment projects pursuant to Section 2
Subsection 1. no. 2 and Section 11 Local Authority Traffic
Financing Act (GVFG) can only be obtained for a project if
the standardised evaluation of the investment results in a
macro-economic benefit-cost ratio greater than one. A closer
examination of the evaluation criteria of this method shows
that sustainability has long played a major role in decisions
on the public transport infrastructure. The first guidance for
this procedure was published as early as 1976. In addition to
the benefits to passengers, the benefits enjoyed by society
as a whole are taken into account. The annual exhaust gas
emissions, noise pollution and damages caused by accidents
that have been avoided by virtue of the investment are rec-
orded as a benefit, monetised and offset against the annuity
of the investment in tracks and vehicles, as well as the
maintenance and management costs. In addition, descriptive
recording is limited to externalities to water protection areas,
nature conservation areas and nature reserves that are diffi-
cult to quantify, as well as effects on the appearance of a city
or the landscape and on the regional economic and social
structure. These effects must be taken into account for all
significant investment decisions; it is not limited to decisions
about infrastructure.
Carbon accounting
The objective of carbon accounting is to create transparency
about a company’s CO2 emissions. This includes both the
absolute determination of the actual emissions and the distri-
bution of these emissions across the products and services
of that company, as well as the meaningful comparison of
budget and actual figures (CBA). Carbon accounting thus
creates a suitable framework for comprehensive planning,
steering and control of a material part of the environmental
sustainability dimension. The Greenhouse Gas (GHG) Proto-
col has become the de facto standard for the measurement
and management of all greenhouse gas emissions on organ-
isational and product level. DIN EN 16258 has been devel-
oped specifically for the calculation and presentation of the
energy consumption by freight and passenger transport ser-
vices. Thus, both standards appear to be particularly suited
for carbon accounting in public transport.
The GHG Protocol comprises international standards for the
quantification, management and reporting of greenhouse gas
emissions on organisational and individual product level
which have been developed in multi-stakeholder dialogue.
The most well-known standard included in the GHG Protocol
is the “Corporate Accounting and Reporting Standard” first
published in 2001. It considers the most significant green-
house gas emissions, including CO2, methane, nitrous oxide,
hydrofluorocarbons, perfluorocarbons and sulphur hexafluo-
ride. In addition to general reporting and booking principles,
principles for the recording of greenhouse gas emissions
along the value chain are defined. The value chain
© International Controller Association ICV | Poznań Office
ICV Bulletin | October 2014
© International Controller Association ICV | Poznań Office
comprises the company’s own activities, as well as all up-
stream and downstream activities, including the use of the
products and services by the consumer and their handling of
the same at the end of the product life cycle. The GHG
Standard divides the value chain into three areas (scopes)
for the purpose of determination of greenhouse gas emis-
sions. Scope 1 comprises the direct emissions of the compa-
ny, e.g. through passenger transport with its own vehicles.
Scope 2 also includes indirect emissions of the upstream
processes, e.g. those incurred by the provision of electricity
through energy suppliers. Emissions incurred by upstream
and downstream processes, e.g. by goods and services pur-
chased and outsourced business units, are integrated into
reporting under scope 3.
DIN EN 16258 “Methodology for calculation and declaration
of energy consumption and GHG emissions of transport ser-
vices (freight and passengers)” defines a standard for the
calculation of greenhouse gas emissions of transports and
individual shipments. The energy consumption and emission
for a shipment are determined in three steps: In the first step,
the transport service is broken down into sections without a
change of the means of transport, known as legs. In the fol-
lowing step, the energy consumption and emissions are de-
termined for each leg. In the third step, the energy consump-
tion and emissions of each leg are added up to derive the
total energy consumption and emissions. Thus, the norm
differentiates between energy consumption and emissions
for each shipment. Both figures must be reported relative to
the production processes considered, both for the direct fuel
consumption of the bus - the tank-to-wheel - and the incorpo-
rated production processes used in fuel production - the well-
to-wheel. Carbon accounting therefore provides the required
bases for an assessment of the degree to which the environ-
mental sustainability objectives have been achieved and
constitutes an important source of information for sustainabil-
ity reporting.
Sustainability reporting
Public transport companies in Germany have examined sus-
tainability reporting more intensively since 2010. An analysis
of the reporting of the ten largest communal transport com-
panies by ticket revenues shows that many companies in-
deed understand and utilise sustainability reporting as a
means of communicating the sustainable organisational
strategy and the associated achievement of objectives.
Three of the companies examined do not publish a sustaina-
bility report. However, if individual initiatives are reported
without any discernible connection to the overall strategy, the
prime objective of the reporting appears to be self-marketing.
Not all reports are clearly arranged into the areas of
“economic initiatives”, “environmental initiatives” and “social
and societal aspects”. This means that a harmonised stand-
ard is not yet apparent in sustainability reporting by public
transport companies. At times, it takes the form of a com-
bined sustainability and human resources report or an envi-
ronmental report. An overview of the individual sustainability
indicators - such as
 energy efficiency
 greenhouse gas emissions
 employee turnover
 further education and development
 total workforce
 remuneration
 process risks / legal disputes
 corruption and
 innovations
- that are taken into account in the sustainability reports of
the companies examined shows that only the indicators en-
ergy efficiency and greenhouse gas emissions are reported
by all companies. Only few, if any, companies communicate
process risks, legal disputes and employee turnover. Com-
panies only publish the remaining indicators in part, as
shown in Figure 2.
Anchoring of sustainability in management
Companies that strive to achieve environmental, economic
and social objectives employ management systems to an
ever greater extent. A management system is understood as
the deliberate orientation and design of a company’s organi-
sational structure and operational organisation in order to
steer and monitor processes in a way that ensures that the
compliance with process parameters can be verified and
specific objectives are achieved as a result of these process-
es. Specifications for process steering and monitoring are
defined on the basis of the PDCA principle (Plan-Do-Check-
Act) - similar to the controlling process - which facilitates the
continuous improvement of a process.
Modern management systems are typically integrated, i.e.
Fig. 1: Average external costs for passenger transport with car and bus
ICV Bulletin | October 2014
© International Controller Association ICV | Poznań Office
Fig. 2: Indicators reported in the sustainability reports exam-
ined
rather than being limited to a single aspect, such as quality,
they incorporate other fields, such as occupational safety or
information security, risk management and increasingly sus-
tainability. This holistic approach creates a tool that provides
effective support to company management in the perfor-
mance of its tasks. Thus, an integrated management system
is a harmonised steering system for the achievement of eco-
nomic, environmental and social objectives. In this context,
and inspired by the process-oriented approach of ISO
9001:2000 and 2008, the proposal for process-oriented and
integrated design of the management system has gained
strength. This approach boasts significant advantages over
the alternatives. In addition to a high propensity for integra-
tion, the individual systems interact in a manner that is easy
to understand. Moreover, additional aspects can be incorpo-
rated at a later stage, irrespective of their initial considera-
tion.
Integration is usually based on an existing management sys-
tem, often from quality management. Subsequently, other
systems, such as occupational health and safety and envi-
ronmental protection, are gradually incorporated. The objec-
tive is to treat all aspects as equal, in order to satisfy the
interests of the different stakeholders and therefore contrib-
ute to sustainable development. If, for instance, quality man-
agement primarily targets customer requirements, environ-
mental management will focus on the environmental de-
mands that society places on the company. Finally, occupa-
tional health and safety should be a component of any man-
agement system. The close link between quality and occupa-
tional health and safety, as well as between the environment
and occupational health and safety, is well known. Employee
motivation is an important success factor in this context. Ef-
fective occupational health and safety will often improve mo-
tivation. Figure 3 provides an overview of the objectives and
scope of integrated management systems.
Once an integrated management system is introduced, daily
routines are based on documented and controlled processes
with defined quality, environmental and occupational health
and safety standards. These standards focus on operational
safety and efficiency, vehicle cleanliness, appropriate offers,
compliance with schedules and timeliness, minimisation of
environmental pollution and risks, passenger safety, friendli-
ness, information of service staff and drivers, as well as oc-
cupational health and safety. Documented and workable
processes support employees and the company manage-
ment in complying with and meeting the requirements set by
the Institution for Statutory Accident Insurance and Preven-
tion and the legislature. From a management perspective,
the introduction of optimised processes in connection with
the implementation of steering tools, such as indicators and
audits, is the key benefit of an integrated management sys-
tem. They can result in a permanent improvement of custom-
er satisfaction, enhanced incontestability and reduced costs.
In summary, the integration of various management systems,
Fig. 3: Objectives and scope of management systems
such as quality, environmental protection and occupational
health and safety management, creates an effective tool that
facilitates a continuous improvement process. Above all else,
management systems are a vehicle for the measurement,
monitoring, assessment and consequently the steering of
performance and processes in organisations. In particular,
multi-dimensional, integrated management systems help to
anchor the three dimensions of sustainability - economic
factors, environmental factors and social issues - in the or-
ganisation and to embed them systematically in structures
and processes. Integrated management systems can thus be
a crucial prerequisite for efficient sustainability controlling.
Conclusion
As outlined at the beginning, sustainability is highly relevant
from a political and public transport association perspective.
Nevertheless, the degree of implementation varies strongly
between companies. Not all public transport companies con-
sider sustainability a component of their organisational strat-
egy. This highlights the need for achieving a comparable
degree of transparency about the effects of corporate deci-
sions for the company and society. Only then is a judgement
on the systematic consideration of all or selected sustainabil-
ity dimensions by a company possible. Such transparency
can create the impetus for a discussion on the significance of
sustainability for a company’s strategy. Creating transparen-
cy is a core competence of the controlling function and the
sustainability controlling tools outlined above can help to
achieve this objective. These tools should be systematically
complemented with additional sustainability controlling tools.
Literature:
1. Comp. Federal Ministry of Transport, Building and Urban Development
(Publisher): “Masterplan Güterverkehr und Logistik” , Berlin, 2008, p. 42.
2. Comp. Wiesehahn, A.: Nachhaltigkeit im öffentlichen Nahverkehr und die
Rolle des Controllings, in: Schneider, C. (publisher): Unternehmenssteuerung
und Controlling im ÖPNV, Hamburg 2013, pp 103 – 119.
3. Comp. Wiesehahn, A.: Nachhaltigkeitscontrolling bei Logistikdienstleistern:
Grundlagen, ausgewählte Instrumente und Entwicklungsperspektiven, in:
Schneider, C. (publisher): Controlling für Logistikdienstleister, 2nd
ed., Ham-
burg 2013, pp 374 – 389, here p. 378 ff.
4. Presentation based on CE Delft; Infras; Fraunhofer ISI (publisher): External
Costs of Transport in Europe: Update Study for 2008, Delft 2008, S. 10, at:
http://www.cedelft.eu/publicatie/external_costs_of_transport_in_europe/1258,
accessed 30/05/2013.
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GmbH(publisher): Standardisierte Bewertung von Verkehrswegeinvestitionen
des öffentlichen Personennahverkehrs und Folgekostenrechung, Munich 2006
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Development: The Greenhouse Gas Protocol: A Corporate Accounting and
Reporting Standard, Revised Edition, Washington 2004.
7. Comp. DIN EN 16258: Methodology for calculation and declaration of ener-
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men, in: Wiesehahn, A.: (publisher): Schriften zum anwendungsorientierten
Controlling , Volume 1, Saarbrücken 2012.
9. Comp. e.g. work group “sustainability management” of the Scientific Adviso-
ry Board of the bvöd (Association of German Public Services)
10. Comp. Bailly, Hans W.: Integrierte Managementsysteme-Tipps und Emp-
fehlungen zum Aufbau, Dokumentenbeispiele, Koln 2011; Herzig, C.; Kleiber,
O.; Klinke, T.; Müller, J.: Nachhaltigkeitsmanagement in Unternehmen. Von
der Idee zur Praxis: Managementansätze zur Umsetzung von Corporate So-
cial Responsibility und Corporate Sustainability 3rd ed., Berlin / Lüneburg
2007; Pfeifer, T.; Schmitt, R. (publ.): Handbuch Qualitätsmanagement 2007.
ICV Bulletin | December 2014
2nd Controlling Conference Croatia
On November 5, 2014 in Zagreb the 2nd Controller Con-
gress was held, organized again by Jasmina (Head of the
ICV work group Croatia) and Renato Očko, owners of the
company Kontroling Kognosko. About 200 participants atten-
ded the high-profile event at the Sheraton Hotel in Zagreb.
Thanks to her tireless organization work Jasmina Očko had
won many foreign speakers, who brought the Croatian colle-
agues their vision of innovative controlling - mostly in English
and translated simultaneously.
Overall, it was a very successful, internationally established
event which showed the potential of controlling in Europe.
Thanks to Jasmina and Renato Očko for their commitment!
Read the whole Dr. Herwig Friedag’s report at: http://
www.controllerverein.com/
International_Controlling_Croatia.167304.html.
On December 5-6, at the Moscow State Technical University
Baumann prominent experts of the International Controller
Association (ICV) were guests of the 5th International Con-
trolling Conference.
Prof. Dr. Heimo Losbichler, Deputy ICV-Chairman and Chair-
man of the International Group of Controlling (IGC), spoke at
the beginning about the controller-model of the ICV and the
IGC. Then Prof. Dr. Utz Schäffer, member of the ICV Board
of Trustees, introduced current and future issues of the con-
troller in the German-speaking countries. The third ICV
speaker was member of the ICV Board of Trustees Dr. Hen-
drik Vater, head of the ICV expert work group Working Capi-
tal Management, who held a lecture on "WCM & Controlling".
Special occasion for this year's symposium at the University
Baumann was the 85-year anniversary of the Chair
"Business Economics & Production Organization" led by
Prof. Dr. Sergey Falko, Chairman of the Russian
© International Controller Association ICV | Poznań Office
HR controlling- Hire better than yourself!
Employees are the heart of every company and the base of
its success. For that reason, WG Serbia organized the 17th
ICV Serbia meeting with theme „HR controlling“. Meeting
with 50 participants was organized on November 20, 2014.
Although controlling is usually linked to financial goals, in
the last twenty years, companies are increasingly turning to
the other objectives, like: customers, processes, and peo-
ple. The focus of the meeting was on the goals of human
resources (people).
More: http://www.controllerverein.com/
International_Controlling_Serbia.168133.html
Controllers Association. With the congratulation letter the
ICV guests expressed "thanks and appreciation for the
achievements in the dissemination, implementation and
development of management accounting in Russia accord-
ing to the principles of the ICV and the IGC".
Work group meeting Serbia
ICV speakers at the Conference in Moscow
In the end of November in Warsaw, Poland, in the presence
of Prof. Jerzy Buzek (prime minister of Poland in 1997 –
2001 and president of the EU Parliament in 2009 – 2012) the
7th
annual meeting of the biggest Polish family companies
took place. After 25 years of economical and political free-
dom the owners discussed the most important experiences
of building up the businesses and the challenges of the near-
est future.
One of the most discussed future task was the process of
succession – the area of interest of Dr. Adrianna Lewandow-
ska, ICV Board Member, and her team for many years. The
team prepared a “succession tool box” for SMEs that want to
start the process as soon as possible. The tools worked out
in this project were also acknowledged in the world as very
innovative.
Prof. Buzek congratulated Dr. Lewandowska on her great
work results and stressed how important such projects are
for Poland and whole EU.
Family businesses being often focused on building their val-
ue in the long term, must increase their flexibility. Their stra-
tegic decisions are based on the values of the company
founder or owner which is why it is interesting to find the an-
swer to the following question: how to combine the traditional
style of management which is faithful to tradition and family
values with a very clear challenge of maintaining business
agility?
ICV Bulletin | December 2014
Imprint
Publisher and Copyrights:
International Controller Association
Public Relations Committee
Editing
Brigitte Dienstl-Arnegger
Dr. Adrianna Lewandowska
Hans-Peter Sander
Anna Włodarczyk
International Controller Association
ICV Office Poland
Ul.Fredry 7/1
61-809 Poznań PL
Phone/Fax +48 61 853 20 10
Mail: anna.wlodarczyk@icv.pl
Non-German speaking Groups
Bosna and Hercegovina
Slavko Simić, bono@blic.net
Bulgaria
Denko Yamboliev, denko@excite.com
Croatia
Jasmina Očko, jasmina.ocko@kognosko.hr
Great Britain
Milena Heim. milena.heim@gmx.net
Estonia
Toomas Haldma, toomas.haldma@ut.ee
Hungary
Budapest 1
Ervin Nemesdy, nemesdy@mce.hu
Budapest 2
Andreas Kovacs, akovacs@mcskft.hu
Poland
Gdańsk
Robert Panufnik, rpanufnik@gmail.com
Katowice
Anna Jarkulisz, anna.jarkulisz@arcelormittal.com
Kraków
Dorota Gołąb-Bełtowicz, dbeltowicz@bonifratrzy.krakow.pl
Lublin
Katarzyna Żuławska, katarzyna.zulawska@icv.pl
Łódź
Karolina Zielińska, karolina.zielinska@icv.pl
Poznań
Dariusz Gulczyński, dariusz.gulczynski@icv.pl
Szczecin
Aleksander Socha, aleksander.socha@ramirent.pl
Toruń
Andrzej Derkowski, andrzej.derkowski@neuca.pl
Warszawa
Karol Sikora, karol.sikora@icv.pl
Wrocław
Honorata Ulatowska, honorata.ulatowska@icv.pl
Zielona Góra
Małgorzata Lepak, malgorzata.lepak@icv.pl
Romania
Cristina Hodea, cristina.hodea@gmail.com
Russia
Valentin Usenkov, zhoom@mail.ru
Serbia
Bojan Šćepanović, mcb@eunet.rs
Slovenia
Dragica Erčulj, dragica.erculj@crmt.com
Spain
Ulrich Müller Bosom, ulrich.mueller.bosom@gmail.com
About family business with Po-
lands former prime minister
Dr. Lewandowska with Prof. Buzek
Dr. Lewandowska with one of the experts from the team wor-
king on the tools

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  • 1. Dear Readers! Year 2014 at the ICV was dedicat- ed to three ICV top topics. One of them was sustainability. Sus- tainability is a relevant interest area in public transport, but not all public transport compa- nies see importance of sustainability as a component of their organisational strategy. You can read an article translated from German on the next pages of the Bulletin. Another crucial area was Big Data: in the last three months the topic appeared in e few ICV conference: for ex- ample at the 12th Controlling Competence Stuttgart Prof. Dr. Björn Bloching basing on his book "In Data We Trust: How Customer Data is Revolutionising Our Economy” presented how patterns are detected in Data and how this knowledge can be used. And at the Controlling Summit supported by the ICV in Poland Anwar Mirza, Financial Systems Director at TNT Express inconsistent definitions and business rules lead to prolonged decision making. Accurate and complete Master Data (used in the whole company in the same way) tables are pivotal pre-requisite for KPI reporting. In Autumn 2014 we also had new winners of ICV awards: Green Controlling Award was given to two companies STABI- LO and Takata AG. Controlling - Newcomer Award received three graduates from Germany. And in January 2015 ends the time for all those who would like to compete for the Inter- national Controlling Award. November and December was full of ICV events with interna- tional speakers: you can learn more about the conferences in Croatia, Russia and Serbia in this issue and regularly on our Homepage. And the anniversary new year (40th birthday of the ICV) starts with a little delay but at once with two big con- gresses in April: we kindly invite you to think about our propo- sitions to broaden your horizons! For the New Year we wish you much happiness in private and proffessional life! Much pleasure while reading Yours Dr. Adrianna Lewandowska ICV Board Member The ACCID Congress in Barcelona starts in five months but there are some names on the speakers’ list and topics in the agenda already. On Thursday, May 28, 2015 at 17.15 there will be three simultaneous confn- ces: First one is „Controlling 4.0 - Mana- gement Control Processes and Control- lers' Role of the Future” with three key parts:  The Change in Controlling? - Current trends and ou- tlook  The New World of a Sharing Economy - The Power of Sharing  Controlling Tools And Skills of Tomorrow The speech will be given by Prof. Dr. Heimo Losbichler, Vice- Head of the ICV Board and head of the International Group of Controlling (IGC), FH-Oberösterreich, Steyr. Then on Friday, May 29, at 10.30 – 12.00 there will be 5 se- ssions. One of them is „Trends and success factors in wor- king capital management” by Dr. Hendrik Vater, CFO DHL Supply Chain Southern Europe, Head of the expert work gro- up “Working Capital Management” and member of the ICV Board of Trustees. From 12.00 to 13.00 there will be 3 simulta- neous speeches, among them: „With SUCCESS to Interna- tional Business Com- munication Standards (IBCS)” by Dr. Jürgen Faisst, Partner der Hichert + Partner AG. To the congress invites Ulrich Müller Bosom, Head of the ICV Work Group Spain. ACCID Congress in Barcelona ICV Bulletin | December 2014 International Controller Association In this issue:  ICV awards: winners and an invitation to take part  Article Sustainability Controlling in Public Transport  Controlling in non-German speaking coun- tries—congresses and conferences www.controllerverein.com Controlling - Creating Future Publisher: International Controller Association ICV | Poznań Office
  • 2. ICV Bulletin | December 2014 Green Controlling Award 2014 awarded to STABILO and Takata AG The Péter Horváth Foundation and the ICV select the most innovative and effective controlling solutions for implemen- ting environmentally oriented strategies, programmes and projects. Stuttgart/Munich, December 2, 2014– The Green Control- ling Award 2014 has been awarded to STABILO Interna- tional GmbH for its programme Controlling as a Busi- ness 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 Susta- inable Corporate Management In order to focus the company's sustainability efforts, in 2009 the company's executive management defined specific su- stainability 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 integra- te 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 susta- inability programme; 2) Create transparency about programme results and re- port on them; 3) Support the sustainability programme from a process- integration perspective. The jury recognised several innovative aspects in the solu- tion. Among others, they included the fact that Controlling was integrated as an internal advisor for all processes, while the specialist departments worked autonomously to imple- ment 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 exi- sting controlling processes as an essential foundation of STABILO's sustainability programme. An important premise in the overall initiative was that the controlling of the susta- inability programme must not lead to any additional or paral- lel 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 de- partment. This created a momentum of its own across all of the company's units. Several key successes have been achieved since the begin- ning of the sustainability programme in 2009. The green con- trolling solution also made these successes visible, which is © International Controller Association ICV | Poznań Office From the left: Dr. Dan Tulvan, Director Manufactoring, Arad (RO), Jürgen Volk, Manager Controlling Steering Wheel EMEA, Jörg Henry Dinkat, Director Con- trolling Global Steering Wheel & FI/CO Office EMEA – alle Takata; Péter Horváth, Head of the Jury; Angelika Henkel, Head of Controlling, Stabilo Inter- national, Martin Reim, Managing Director Schwanhäuser Industrie Holding; Lucian Lusca, Manager General Service, Takata Arad (RO); Siegfried Gänßlen, Head of the ICV Board) a major reason why sustainability remains an integral part of STABILO's corporate philosophy. Takata AG: Maximise Innovation to Minimise Environ- mental 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 implemen- ted 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 environ- mental risks. Controlling supports and prioritises these “green projects” by providing cost-benefit analyses, resear- ching data and tracking results. The green controlling solution, which enables Takata's Con- trolling 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 delibe- rately decided against establishing an additional green con- trolling department, and instead took the approach of integra- ting 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 mode- rator and sparring partner, for example, in discussions with the manufacturing divisions. Takata refers to a series of positive economic and environ- mental outcomes that have resulted from the solution, inclu- ding significant cost savings, especially with regard to expen- ditures on energy: 19% lower costs despite a 10% increase in production volumes. Increased awareness and clearly defined responsibilities among the stakeholders in the va- rious 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 prioriti- sed support of its “green projects”.
  • 3. ICV Bulletin | December 2014 Controlling – Newcomer Award 2014 to Darmstadt, Rosenheim and Aalen Every year the ICV gives awards for exem- plary controlling solutions which have si- gnificantly contributed to the achievement of the objectives of a company or an or- ganization. The Controller Award 2015 of the International Controller Association (ICV) will be awarded on 20-21 April 2015 during the 40th Controller Congress. We cordially invite you to compete for the International Controller Award 2015 by sen- ding us your controlling solution by 30th January 2015. Take up the challenge: compete with your colleagues and get to know what the decision of our competent jury is! More: http://www.controllerverein.com/Awards.158549.html The Controlling – Newcomer Award winners (left to right): Simon Redlinger, university Aalen, 1st prize; Claudia Lisa Weißmann, TU Darmstadt, 3rd prize; Christopher Kaufmann, university Rosenheim, 2nd prize. The Controlling – Newcomer Award of the International Con- troller Association (ICV) for outstanding academic theses goes this year to graduates of universities Aalen and Rosen- heim and the TU Darmstadt. First prize went to Simon Re- dlinger (Aalen University) for his Master Thesis “Wind power business case - a dynamic system analysis". The second prize winner, Christopher Kaufmann, Rosenheim University, was honored for his Master Thesis "Determination of produc- tion hourly rates for the correct valuation of inventories ac- cording to BilMoG" (German Accounting Modernization Law Act). The Master Thesis of the third prize winner, Claudia Lisa Weißmann of the TU Darmstadt, is titled: "Analysis of use of Life Cycle Costing and Life Cycle Assessment for efficiency houses". The Award subsidized with more than 4,000 EUR and also this year sponsored by the Haufe Group was given Novem- ber 15 at the conference "14 Controlling Innovation Berlin - CIB 2014". © International Controller Association ICV | Poznań Office In the last weekend of November in Munich Delegates from ICV Regions met with the Board and discussed the most important successes and plans for the next year. The Boards also presented the ICV Report 2014 and Hans-Peter Sander, Head of the PR Team showed progress in the new CMS project and first projects of the Homepage. The meeting was a sign of upcoming new 2015 year with new important ICV top topic chosen by the ICV: Big Data, Industrie 4.0 and 40 years of the ICV. In 2015 the ICV celebrates its 40th birthday. It’s Our organi- zation was founded in 1975 in Gauting/München by Dr. Al- brecht Deyhle and alumni of the Controller Akademie. For this reason we use a new anniversary logo showing that we have brought controllers together, spread the philosophy and practice of controlling, supported the exchange of experience and improved qualification of our members for 40 years. The anniversary year will be full of interesting events: con- gresses and conferences. The year starts with two congres- ses in April: 40th Controller Congress Munich April 20-21, 2015 9th International Controller Congress Poznan, Poland April 23-24, 2015 (1 hour flight from Munich) Controller Award 2015: Invitation to take part in the competition From 2014 into new 2015!
  • 4. ICV Bulletin | December 2014 An inspiring CM-article translated from German Sustainability Controlling in Public Transport by Gerrit Preckel, Dr. Christian Schneider, Dr. Matthias Weiß, Prof. Dr. Andreas Wiesehahn Sustainability as a policy objective Our policy objective is for transport to contribute to wealth, employment and competitive ability in Germany without com- promising the environment and social issues. This sustaina- ble organisation of transport aims to “encourage as many citizens as possible to use public transport by utilising cost- effective, environmentally-friendly and user-friendly local transport concepts.” The Association of German Transport Companies (VDV), which boasts around 600 member com- panies, emphasises that public transport is the solution which will facilitate the achievement of societal sustainability objectives. In order to meet this requirement, sustainability must be consistently anchored in the strategy of the public transport companies. Throughout the various discussions the authors led on the subject of sustainability management and controlling, sustainability does not appear to hold consistent strategic relevance for the public transport companies. Some would argue that the objective of public transport com- panies per se is to create economically, socially and environ- mentally practical alternatives to individual methods of local transport by offering attractive public transport options and thereby to contribute to securing a sustainable future for so- ciety. The “sustainability business purpose” of public transport thus almost renders a detailed realisation of sus- tainability objectives in the relevant companies redundant. According to these companies, sustainability objectives on the individual company level only gain significance when their compliance is required through tender and award crite- ria, i.e. “external pressure”. Others recognise the sustainabil- ity business purpose of public transport and use this as a basis for their argument that only a proactive incorporation of sustainability objectives into the corporate strategy and their consideration in everyday corporate decision-making can ensure that this role continues to be fulfilled. Although these opinion leaders are not statistically representative of the in- dustry as a whole, they do show the range of attitudes from “hesitant” to “pioneering” when it comes to integrating sus- tainability objectives into corporate strategy. In light of the above, this article aims to highlight instrumental starting points for sustainability controlling in public transport companies. To this end, the authors will outline the extent to which sustainability is taken into account when making in- vestment decisions, carbon accounting processes, the inte- gration of environmental, economic and social sustainability dimensions in reporting, as well as the integration of the aforementioned instruments into the management system Selected starting points for sustainability controlling Investment decisions and sustainability Investment decisions are typically based on the Net Present Value method (NPV). The net present value is derived by discounting any future deposits and withdrawals with the required rate of return representing the opportunity costs of the investment. If this rate is greater than zero, the invest- ment will result in a more significant change in cash and cash equivalent than the reference alternative and is thus favourable. However, extensive positive and negative effects are incurred within the transport sector that are not included in the calculation of the net present value. For instance, pub- lic transport companies cause air pollution through the means of transport employed and they contribute to the us- age-related wear of the transport infrastructure. Consequent- ly, society rather than the organisation incurs external costs. However, it has been shown that far fewer resources are used in public transport than in individual transport. Fig. 1 shows examples of average external cost appropriations for passenger transport services based on pessimistic scenari- os. If these external costs were internalised, i.e. allocated to the cause of such costs, the prices charged for the use of public transport would increase considerably less than the prices for the use of individual motorised transport. This means that classical accounting and controlling must take a broader approach. Fundamentally, externalities must be as- sessed and external costs of business decisions must be internalised appropriately. Thus, societal effects should be systematically taken into account when making investment decisions to ensure “sustainable economic efficiency assess- ments”. Infrastructure investments for public transport are assessed on the basis of the “standardised evaluation of transportation infrastructure investments for public transport”. The primary objective of such standardised evaluation is the harmonisa- tion of the use of public investment funds and to evaluate different investment measures against the same criteria. Federal funds for investment projects pursuant to Section 2 Subsection 1. no. 2 and Section 11 Local Authority Traffic Financing Act (GVFG) can only be obtained for a project if the standardised evaluation of the investment results in a macro-economic benefit-cost ratio greater than one. A closer examination of the evaluation criteria of this method shows that sustainability has long played a major role in decisions on the public transport infrastructure. The first guidance for this procedure was published as early as 1976. In addition to the benefits to passengers, the benefits enjoyed by society as a whole are taken into account. The annual exhaust gas emissions, noise pollution and damages caused by accidents that have been avoided by virtue of the investment are rec- orded as a benefit, monetised and offset against the annuity of the investment in tracks and vehicles, as well as the maintenance and management costs. In addition, descriptive recording is limited to externalities to water protection areas, nature conservation areas and nature reserves that are diffi- cult to quantify, as well as effects on the appearance of a city or the landscape and on the regional economic and social structure. These effects must be taken into account for all significant investment decisions; it is not limited to decisions about infrastructure. Carbon accounting The objective of carbon accounting is to create transparency about a company’s CO2 emissions. This includes both the absolute determination of the actual emissions and the distri- bution of these emissions across the products and services of that company, as well as the meaningful comparison of budget and actual figures (CBA). Carbon accounting thus creates a suitable framework for comprehensive planning, steering and control of a material part of the environmental sustainability dimension. The Greenhouse Gas (GHG) Proto- col has become the de facto standard for the measurement and management of all greenhouse gas emissions on organ- isational and product level. DIN EN 16258 has been devel- oped specifically for the calculation and presentation of the energy consumption by freight and passenger transport ser- vices. Thus, both standards appear to be particularly suited for carbon accounting in public transport. The GHG Protocol comprises international standards for the quantification, management and reporting of greenhouse gas emissions on organisational and individual product level which have been developed in multi-stakeholder dialogue. The most well-known standard included in the GHG Protocol is the “Corporate Accounting and Reporting Standard” first published in 2001. It considers the most significant green- house gas emissions, including CO2, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons and sulphur hexafluo- ride. In addition to general reporting and booking principles, principles for the recording of greenhouse gas emissions along the value chain are defined. The value chain © International Controller Association ICV | Poznań Office
  • 5. ICV Bulletin | October 2014 © International Controller Association ICV | Poznań Office comprises the company’s own activities, as well as all up- stream and downstream activities, including the use of the products and services by the consumer and their handling of the same at the end of the product life cycle. The GHG Standard divides the value chain into three areas (scopes) for the purpose of determination of greenhouse gas emis- sions. Scope 1 comprises the direct emissions of the compa- ny, e.g. through passenger transport with its own vehicles. Scope 2 also includes indirect emissions of the upstream processes, e.g. those incurred by the provision of electricity through energy suppliers. Emissions incurred by upstream and downstream processes, e.g. by goods and services pur- chased and outsourced business units, are integrated into reporting under scope 3. DIN EN 16258 “Methodology for calculation and declaration of energy consumption and GHG emissions of transport ser- vices (freight and passengers)” defines a standard for the calculation of greenhouse gas emissions of transports and individual shipments. The energy consumption and emission for a shipment are determined in three steps: In the first step, the transport service is broken down into sections without a change of the means of transport, known as legs. In the fol- lowing step, the energy consumption and emissions are de- termined for each leg. In the third step, the energy consump- tion and emissions of each leg are added up to derive the total energy consumption and emissions. Thus, the norm differentiates between energy consumption and emissions for each shipment. Both figures must be reported relative to the production processes considered, both for the direct fuel consumption of the bus - the tank-to-wheel - and the incorpo- rated production processes used in fuel production - the well- to-wheel. Carbon accounting therefore provides the required bases for an assessment of the degree to which the environ- mental sustainability objectives have been achieved and constitutes an important source of information for sustainabil- ity reporting. Sustainability reporting Public transport companies in Germany have examined sus- tainability reporting more intensively since 2010. An analysis of the reporting of the ten largest communal transport com- panies by ticket revenues shows that many companies in- deed understand and utilise sustainability reporting as a means of communicating the sustainable organisational strategy and the associated achievement of objectives. Three of the companies examined do not publish a sustaina- bility report. However, if individual initiatives are reported without any discernible connection to the overall strategy, the prime objective of the reporting appears to be self-marketing. Not all reports are clearly arranged into the areas of “economic initiatives”, “environmental initiatives” and “social and societal aspects”. This means that a harmonised stand- ard is not yet apparent in sustainability reporting by public transport companies. At times, it takes the form of a com- bined sustainability and human resources report or an envi- ronmental report. An overview of the individual sustainability indicators - such as  energy efficiency  greenhouse gas emissions  employee turnover  further education and development  total workforce  remuneration  process risks / legal disputes  corruption and  innovations - that are taken into account in the sustainability reports of the companies examined shows that only the indicators en- ergy efficiency and greenhouse gas emissions are reported by all companies. Only few, if any, companies communicate process risks, legal disputes and employee turnover. Com- panies only publish the remaining indicators in part, as shown in Figure 2. Anchoring of sustainability in management Companies that strive to achieve environmental, economic and social objectives employ management systems to an ever greater extent. A management system is understood as the deliberate orientation and design of a company’s organi- sational structure and operational organisation in order to steer and monitor processes in a way that ensures that the compliance with process parameters can be verified and specific objectives are achieved as a result of these process- es. Specifications for process steering and monitoring are defined on the basis of the PDCA principle (Plan-Do-Check- Act) - similar to the controlling process - which facilitates the continuous improvement of a process. Modern management systems are typically integrated, i.e. Fig. 1: Average external costs for passenger transport with car and bus
  • 6. ICV Bulletin | October 2014 © International Controller Association ICV | Poznań Office Fig. 2: Indicators reported in the sustainability reports exam- ined rather than being limited to a single aspect, such as quality, they incorporate other fields, such as occupational safety or information security, risk management and increasingly sus- tainability. This holistic approach creates a tool that provides effective support to company management in the perfor- mance of its tasks. Thus, an integrated management system is a harmonised steering system for the achievement of eco- nomic, environmental and social objectives. In this context, and inspired by the process-oriented approach of ISO 9001:2000 and 2008, the proposal for process-oriented and integrated design of the management system has gained strength. This approach boasts significant advantages over the alternatives. In addition to a high propensity for integra- tion, the individual systems interact in a manner that is easy to understand. Moreover, additional aspects can be incorpo- rated at a later stage, irrespective of their initial considera- tion. Integration is usually based on an existing management sys- tem, often from quality management. Subsequently, other systems, such as occupational health and safety and envi- ronmental protection, are gradually incorporated. The objec- tive is to treat all aspects as equal, in order to satisfy the interests of the different stakeholders and therefore contrib- ute to sustainable development. If, for instance, quality man- agement primarily targets customer requirements, environ- mental management will focus on the environmental de- mands that society places on the company. Finally, occupa- tional health and safety should be a component of any man- agement system. The close link between quality and occupa- tional health and safety, as well as between the environment and occupational health and safety, is well known. Employee motivation is an important success factor in this context. Ef- fective occupational health and safety will often improve mo- tivation. Figure 3 provides an overview of the objectives and scope of integrated management systems. Once an integrated management system is introduced, daily routines are based on documented and controlled processes with defined quality, environmental and occupational health and safety standards. These standards focus on operational safety and efficiency, vehicle cleanliness, appropriate offers, compliance with schedules and timeliness, minimisation of environmental pollution and risks, passenger safety, friendli- ness, information of service staff and drivers, as well as oc- cupational health and safety. Documented and workable processes support employees and the company manage- ment in complying with and meeting the requirements set by the Institution for Statutory Accident Insurance and Preven- tion and the legislature. From a management perspective, the introduction of optimised processes in connection with the implementation of steering tools, such as indicators and audits, is the key benefit of an integrated management sys- tem. They can result in a permanent improvement of custom- er satisfaction, enhanced incontestability and reduced costs. In summary, the integration of various management systems, Fig. 3: Objectives and scope of management systems such as quality, environmental protection and occupational health and safety management, creates an effective tool that facilitates a continuous improvement process. Above all else, management systems are a vehicle for the measurement, monitoring, assessment and consequently the steering of performance and processes in organisations. In particular, multi-dimensional, integrated management systems help to anchor the three dimensions of sustainability - economic factors, environmental factors and social issues - in the or- ganisation and to embed them systematically in structures and processes. Integrated management systems can thus be a crucial prerequisite for efficient sustainability controlling. Conclusion As outlined at the beginning, sustainability is highly relevant from a political and public transport association perspective. Nevertheless, the degree of implementation varies strongly between companies. Not all public transport companies con- sider sustainability a component of their organisational strat- egy. This highlights the need for achieving a comparable degree of transparency about the effects of corporate deci- sions for the company and society. Only then is a judgement on the systematic consideration of all or selected sustainabil- ity dimensions by a company possible. Such transparency can create the impetus for a discussion on the significance of sustainability for a company’s strategy. Creating transparen- cy is a core competence of the controlling function and the sustainability controlling tools outlined above can help to achieve this objective. These tools should be systematically complemented with additional sustainability controlling tools. Literature: 1. Comp. Federal Ministry of Transport, Building and Urban Development (Publisher): “Masterplan Güterverkehr und Logistik” , Berlin, 2008, p. 42. 2. Comp. Wiesehahn, A.: Nachhaltigkeit im öffentlichen Nahverkehr und die Rolle des Controllings, in: Schneider, C. (publisher): Unternehmenssteuerung und Controlling im ÖPNV, Hamburg 2013, pp 103 – 119. 3. Comp. Wiesehahn, A.: Nachhaltigkeitscontrolling bei Logistikdienstleistern: Grundlagen, ausgewählte Instrumente und Entwicklungsperspektiven, in: Schneider, C. (publisher): Controlling für Logistikdienstleister, 2nd ed., Ham- burg 2013, pp 374 – 389, here p. 378 ff. 4. Presentation based on CE Delft; Infras; Fraunhofer ISI (publisher): External Costs of Transport in Europe: Update Study for 2008, Delft 2008, S. 10, at: http://www.cedelft.eu/publicatie/external_costs_of_transport_in_europe/1258, accessed 30/05/2013. 5. Comp. Intraplan Consult; Verkehrswissenschaftliches Institut Stuttgart GmbH(publisher): Standardisierte Bewertung von Verkehrswegeinvestitionen des öffentlichen Personennahverkehrs und Folgekostenrechung, Munich 2006 6. Comp. World Resources Institute; World Business Council for Sustainable Development: The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard, Revised Edition, Washington 2004. 7. Comp. DIN EN 16258: Methodology for calculation and declaration of ener- gy consumption and GHG emissions of transport services, Berlin 2013. 8. Comp. Annicotte, P.: Bedeutung der Nachhaltigkeit für deutsche Unterneh- men, in: Wiesehahn, A.: (publisher): Schriften zum anwendungsorientierten Controlling , Volume 1, Saarbrücken 2012. 9. Comp. e.g. work group “sustainability management” of the Scientific Adviso- ry Board of the bvöd (Association of German Public Services) 10. Comp. Bailly, Hans W.: Integrierte Managementsysteme-Tipps und Emp- fehlungen zum Aufbau, Dokumentenbeispiele, Koln 2011; Herzig, C.; Kleiber, O.; Klinke, T.; Müller, J.: Nachhaltigkeitsmanagement in Unternehmen. Von der Idee zur Praxis: Managementansätze zur Umsetzung von Corporate So- cial Responsibility und Corporate Sustainability 3rd ed., Berlin / Lüneburg 2007; Pfeifer, T.; Schmitt, R. (publ.): Handbuch Qualitätsmanagement 2007.
  • 7. ICV Bulletin | December 2014 2nd Controlling Conference Croatia On November 5, 2014 in Zagreb the 2nd Controller Con- gress was held, organized again by Jasmina (Head of the ICV work group Croatia) and Renato Očko, owners of the company Kontroling Kognosko. About 200 participants atten- ded the high-profile event at the Sheraton Hotel in Zagreb. Thanks to her tireless organization work Jasmina Očko had won many foreign speakers, who brought the Croatian colle- agues their vision of innovative controlling - mostly in English and translated simultaneously. Overall, it was a very successful, internationally established event which showed the potential of controlling in Europe. Thanks to Jasmina and Renato Očko for their commitment! Read the whole Dr. Herwig Friedag’s report at: http:// www.controllerverein.com/ International_Controlling_Croatia.167304.html. On December 5-6, at the Moscow State Technical University Baumann prominent experts of the International Controller Association (ICV) were guests of the 5th International Con- trolling Conference. Prof. Dr. Heimo Losbichler, Deputy ICV-Chairman and Chair- man of the International Group of Controlling (IGC), spoke at the beginning about the controller-model of the ICV and the IGC. Then Prof. Dr. Utz Schäffer, member of the ICV Board of Trustees, introduced current and future issues of the con- troller in the German-speaking countries. The third ICV speaker was member of the ICV Board of Trustees Dr. Hen- drik Vater, head of the ICV expert work group Working Capi- tal Management, who held a lecture on "WCM & Controlling". Special occasion for this year's symposium at the University Baumann was the 85-year anniversary of the Chair "Business Economics & Production Organization" led by Prof. Dr. Sergey Falko, Chairman of the Russian © International Controller Association ICV | Poznań Office HR controlling- Hire better than yourself! Employees are the heart of every company and the base of its success. For that reason, WG Serbia organized the 17th ICV Serbia meeting with theme „HR controlling“. Meeting with 50 participants was organized on November 20, 2014. Although controlling is usually linked to financial goals, in the last twenty years, companies are increasingly turning to the other objectives, like: customers, processes, and peo- ple. The focus of the meeting was on the goals of human resources (people). More: http://www.controllerverein.com/ International_Controlling_Serbia.168133.html Controllers Association. With the congratulation letter the ICV guests expressed "thanks and appreciation for the achievements in the dissemination, implementation and development of management accounting in Russia accord- ing to the principles of the ICV and the IGC". Work group meeting Serbia ICV speakers at the Conference in Moscow
  • 8. In the end of November in Warsaw, Poland, in the presence of Prof. Jerzy Buzek (prime minister of Poland in 1997 – 2001 and president of the EU Parliament in 2009 – 2012) the 7th annual meeting of the biggest Polish family companies took place. After 25 years of economical and political free- dom the owners discussed the most important experiences of building up the businesses and the challenges of the near- est future. One of the most discussed future task was the process of succession – the area of interest of Dr. Adrianna Lewandow- ska, ICV Board Member, and her team for many years. The team prepared a “succession tool box” for SMEs that want to start the process as soon as possible. The tools worked out in this project were also acknowledged in the world as very innovative. Prof. Buzek congratulated Dr. Lewandowska on her great work results and stressed how important such projects are for Poland and whole EU. Family businesses being often focused on building their val- ue in the long term, must increase their flexibility. Their stra- tegic decisions are based on the values of the company founder or owner which is why it is interesting to find the an- swer to the following question: how to combine the traditional style of management which is faithful to tradition and family values with a very clear challenge of maintaining business agility? ICV Bulletin | December 2014 Imprint Publisher and Copyrights: International Controller Association Public Relations Committee Editing Brigitte Dienstl-Arnegger Dr. Adrianna Lewandowska Hans-Peter Sander Anna Włodarczyk International Controller Association ICV Office Poland Ul.Fredry 7/1 61-809 Poznań PL Phone/Fax +48 61 853 20 10 Mail: anna.wlodarczyk@icv.pl Non-German speaking Groups Bosna and Hercegovina Slavko Simić, bono@blic.net Bulgaria Denko Yamboliev, denko@excite.com Croatia Jasmina Očko, jasmina.ocko@kognosko.hr Great Britain Milena Heim. milena.heim@gmx.net Estonia Toomas Haldma, toomas.haldma@ut.ee Hungary Budapest 1 Ervin Nemesdy, nemesdy@mce.hu Budapest 2 Andreas Kovacs, akovacs@mcskft.hu Poland Gdańsk Robert Panufnik, rpanufnik@gmail.com Katowice Anna Jarkulisz, anna.jarkulisz@arcelormittal.com Kraków Dorota Gołąb-Bełtowicz, dbeltowicz@bonifratrzy.krakow.pl Lublin Katarzyna Żuławska, katarzyna.zulawska@icv.pl Łódź Karolina Zielińska, karolina.zielinska@icv.pl Poznań Dariusz Gulczyński, dariusz.gulczynski@icv.pl Szczecin Aleksander Socha, aleksander.socha@ramirent.pl Toruń Andrzej Derkowski, andrzej.derkowski@neuca.pl Warszawa Karol Sikora, karol.sikora@icv.pl Wrocław Honorata Ulatowska, honorata.ulatowska@icv.pl Zielona Góra Małgorzata Lepak, malgorzata.lepak@icv.pl Romania Cristina Hodea, cristina.hodea@gmail.com Russia Valentin Usenkov, zhoom@mail.ru Serbia Bojan Šćepanović, mcb@eunet.rs Slovenia Dragica Erčulj, dragica.erculj@crmt.com Spain Ulrich Müller Bosom, ulrich.mueller.bosom@gmail.com About family business with Po- lands former prime minister Dr. Lewandowska with Prof. Buzek Dr. Lewandowska with one of the experts from the team wor- king on the tools