The European Sustainability Reporting Standards introduce a unified conceptual and methodological framework into corporate governance, and with the advent of mandatory sustainability reporting and environmental, social and governance disclosure they also reshape the role of management accounting and controlling. This study applies qualitative content analysis to the official texts of the general standards and the environmental topical standards from the perspective of the six tasks of green controlling. The general standards set double materiality, information‑quality principles, reporting architecture and financial reconciliation rules, while the topical standards define objective and action expectations and topic‑specific metrics. The standards therefore constitute not merely a disclosure minimum but an operational governance framework through which green controlling can support decision‑making in a measurable, financially reconciled and verifiable way.
XIV. ÉVFOLYAM 2026. SPECIAL ISSUES 1. 15-19
DOI: 10.24387/CI.SI.2026.1.3
A cikk megtekinthető: http://controllerinfo.hu/wp-content/uploads/2026/09/CI_kulonszam_2026_1-03.pdf
