  Sustainability in accounting and controlling has traditionally been
understood in terms of securing the long-term existence of companies. However,
with the introduction of integrated non-financial reporting, sustainability, as
per the triple bottom line model, is increasingly being discussed as a
component of accounting and controlling. Yet, integration primarily occurs in
separate sustainability management and controlling departments. Moreover, the
implementation of sustainability efforts requires suitably qualified employees,
who drive the transition. The academic discourse surrounding sustainability in
businesses in general, and in accounting and controlling specifically, is
complex. It remains unclear to what extent sustainability has been integrated
into accounting and controlling, and what competencies employees need to manage
this transformation. These questions will be critically analyzed in this
structured literature review of 79 publications. The results provide insights
into a) how companies conceptualize sustainability, b) whether and how they
integrate it into their value creation processes, and c) the relevance of
accounting and controlling for these developments. To contextualize the role of
employees, the competency requirements within companies will be analyzed to
enable employees in accounting and controlling to engage effectively in
sustainability-oriented activities. Specifically, implications for changes in
curricula with a focus on accounting and controlling are derived.
