Strategic as well as operational management of all kind needs a specific toolset of steering instruments to achieve the defined business targets. Business controlling, as this management task is mainly called in Europe, is definitely required in complex situations like reaching for real sustainability. A steering cycle with clear targets, planning and achievement measurements, and actively steering with counter-measures is the basic instrument of business controlling. But the scope has to be enlarged, the indicators need to be changed and further instruments have to be introduced, to focus the business activities on the well-balanced interests of all stakeholders of the company. Sustainable management and business controlling is based on clear personal values of the acting people. Strategic targets derived from these values and consequent operational actions build a new management system together. The core business figures indicate the contribution of a company to the welfare of all of its stakeholders.
