The topic of circular economy as an alternative paradigm to the linear economy is gain-ing increasing importance. A crucial component in its realization is suitable business models that enable the closing of material cycles. Much progress has been made in recent years regarding business model innovation, with the term becoming a "hype," particularly shaped by the startup scene. However, considering the need for green transformation, it is mainly established companies – which have often shaped relevant resource-intensive industries for decades – that are required to take different directions and seize business opportunities arising from the circular economy. This new perspective not only requires knowledge of one's own business and ongoing engagement with environmental changes but also methodical skills for business model innovation and overcoming traditional thinking and behavior patterns. A process view offers the advantage of reducing complexity by organizing the path from development to successful ongoing operation into a logical sequence of activities and decision situations. To manage the tasks required in this process, a comprehensive need for data and information must be met. In this context, controlling is seen as a key function for solving the information problem in the circular economy. Controlling is understood as a special management function that helps improve the achievement of corporate goals by supporting planning, steering, and control.
The digital controlling concept for circular business model innovations developed in this work provides orientation and a holistic view of the generation, implementation, and adaptation of business model innovations based on the principle of value creation decoupled from resource consumption. The controlling concept was developed based on identified gaps in research and practice and within the framework of a case study. The starting point is an end-to-end process that considers the entire life cycle of business model innovations. The activities defined in the five phases – analysis, idea development, agile design, implementation, and sustainability – are translated into specific controlling tasks, and suitable classical and environmental controlling instruments are proposed to ensure process effectiveness. The integration of controlling processes and digital controlling practices enables efficient task execution. The developed approach allows for the connection of strategic with operational objectives and the application of qualitative and quantitative, as well as experimental and analytical methods. Finally, the controlling concept facilitates knowledge transfer and learning and the acquisition of relevant information in accordance with disclosure obligations under current sustainability reporting regulations.