Many CFOs and controllers are now inwardly rolling their eyes when it comes to ESG and sustainability. This is understandable, as it feels like there are new requirements, rules and declaration obligations every month. And all this on top of an already busy day-to-day business.
But anyone who now thinks that sustainability controlling is just another paper tiger is underestimating the potential. Because:
What you measure, you can also control. And this is exactly where the strategic leverage begins.
Why sustainability controlling is now becoming strategic
Sustainability has long been a topic for reporting. For reports, ratings, websites. Today, it is developing into a future-critical performance indicator. Why?
- Banks demand ESG data to assess risks
- Investors expect transparency and climate strategies
- Markets reward credible transformation
- Regulators – above all the EBA and CSRD – make ESG mandatory in risk management
Those who can establish reliable ESG indicators today not only secure better ratings, but also financial leeway and strategic options.
What is sustainability controlling anyway?
A brief overview before we delve deeper:
| Classic controlling | Sustainability controlling (integrated) |
| Focus on financial KPIs: sales, EBIT, ROI, cash flow | Expansion to include ESG KPIs: carbon footprint, energy intensity, diversity quotas, supply chain risks |
| Control through budgets, forecasts, variance analyses | Control also through CO₂ budgets, target paths, ESG key figures & impact metrics |
| Use of existing BI/FP&A systems (e.g. IBM PA) | Integration of ESG data in BI & planning (e.g. with Blue Hive) |
| Focus on economy & efficiency | Additional assessment of environmental risks, social risks, reputational risks |
| Reporting: internal, external (financial report etc.) | Reporting: CSRD, TCFD, banks, investors, internal ESG reports |
| Time horizon: mostly short-term/medium-term | Supplemented by long-term transition goals & scenarios |
Traditional controlling looks through financial glasses – ESG expands this view to include environmental and social risks. Sustainability controlling means: the same tools, but with new parameters. And therefore also new insights.
The most common blockages and how to remove them
“It only costs money and brings no ROI.”
“We’re already doing something – but nobody sees it.”
“Who’s going to do all that?”
This is precisely why a pragmatic approach is needed.
Sustainability controlling becomes a relief when…
✅ … you can use an existing planning system
✅ … ESG data docks onto your KPIs – instead of running in parallel
✅ … progress is not only recorded, but can be measured and controlled
How does this work in practice? Blue Hive makes ESG controllable
With Blue Hive, we combine IBM Planning Analytics with sustainability data – for controlling that not only “packs in” ESG, but integrates it:
- ESG key figures end up where your planners work anyway
- CO₂ costs are incorporated into forecasts & scenarios
- Impact targets are mapped as KPIs – not just as text modules
- ESG budgets become plannable – CAPEX, OPEX & transformation
Result: Sustainability is no longer a reporting stress – but a lever for strategy, financing and risk management.
What you gain by starting today:
| Your profit | Why that counts |
| Ensuring financial viability | Banks demand ESG KPIs – those who can deliver get better ratings & conditions |
| Improve planning and budgeting | CO₂ costs, supplier risks and investments become tangible & plannable |
| Less reporting work tomorrow | Structuring ESG data now saves a lot of time and stress later |
| Secure a competitive advantage | Those who appear credible gain trust – both internally and externally |
Your next step: Integrate ESG intelligently
Do you already have a BI or planning system in use?
Then the step to sustainability controlling is often smaller than you think
We show you how to integrate ESG key figures directly into your planning – with Blue Hive and IBM Planning Analytics.
Whether proof of concept or comprehensive rollout: the structure is in place.
➡️ Book a free strategy meeting now – incl. live demo & practical example
