Jana Koritkowski is writing her master´s thesis “Why do companies care about sustainability?” at CG Controlling.

More than 20 years after the United Nations Conference on Environment and Development took place in Rio de Janeiro (1992), the principle of sustainability has finally been established in the political, social and economic consciousness.

Sustainability, moreover, plays an important role for companies, as they are increasingly faced with legal regulations, concerning ecological topics, such as the volumes of emission, waste or water usage and also concerning social topics, such as safety at work.

Additionally, the stakeholders´ expectations (e.g. consumers, NGOs, etc.) regarding corporate responsibility are constantly rising.

Apart from this external pressure, corporate sustainability enables firms to develop new markets as well as to gain either a competitive advantage or a unique selling proposition.

CG Controlling

CG Controlling supports companies in meeting these requirements. With its sustainability software, cii – collect – integrate – improve, CG Controlling helps companies to collect, monitor and evaluate sustainability-related data. Thereby, sustainability-related topics can be integrated effectively in corporate management processes and can be communicated to internal, as well as external stakeholders.


In order to adapt the solutions of CG Controlling in the best way possible to customer needs, Jana Koritkowski is analyzing in her master´s thesis, why companies do care about sustainability. Herefore Mrs. Koritkowski will conduct a survey among 400 companies, starting in November. The survey is meant to provide knowledge about the motivation of companies to invest in sustainability. In this context it shall be examined which stakeholder (e.g. employer, top-management, NGOs,…) is most influential in regard to the design of the sustainability management. Moreover, the survey seeks to clarify if sustainability-related activities are aiming at cost and risk reduction (e.g. the degree of the reduction of emissions or waste) or if they are aiming at gaining and maintaining long-term competitive advantages. A broad insight in the topic of what motivates companies to care about sustainability will be reached by the survey findings, as well as a literature research and a further analysis of existing studies.

„By Jana´s work we hope to gain a detailed picture about the companies´ motivational reasons to integrate sustainability into their planning and controlling processes. Furthermore, we are interested in learning more about the expectations on and the aims of the companies’ sustainability strategies in order to adapt our products as well as our marketing to our customer´s needs.“

Andreas Bollongino, Founder and Managing Director of CG Controlling



Picutre of Jana Koritkowski

For questions concerning the thesis of Jana Koritkowski write an e-mail to: jana.koritkowski@cg-kn.com