How could the automotive manufacturing companies use formal and informal control systems to improve sustainability performance?

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Michael Klotz

I would like to draw your attention to the following German peculiarity, which may be of interest for your work: The German Accounting Standard 20 (DRS 20) contains requirements for reporting on sustainability. For example, companies are required to present their sustainability activities in the reporting accompanying the annual financial statements (German law: HGB 315 (5), p. 2) if non-financial performance indicators are used to manage and develop sustainability. This naturally also applies to the German automotive companies.

Jaime Cuauhtemoc Negrete

check this links maybe help you

Chapter Management Control Systems to support Sustainability and Int...

Article The Use of Management Control Systems to Manage CSR Strategy...