Effective sustainability management is currently regarded as a central prerequisite for the long-term survival of companies. Almost all corporations and many businesses have therefore enshrined entrepreneurial sustainable action in their mission statements. However, implementing this mandate in practical actions and groundbreaking decisions on a daily basis often proves to be challenging. In principle, controlling should prepare the necessary background for qualified decisions. Nathali Jänicke examines how this instrument can be functionally, institutionally, and instrumentally effective in sustainability management. She reveals the characteristics that define sustainability-oriented decisions. This highlights areas where corporate sustainability management should take action, as well as deficiencies in decision-making.