Prof. Dr. Christoph Lange | Environmental Economics and Controlling

Personal Details

Professor Lange studied business administration at the Johann Goethe University of Frankfurt. He received his Ph. D. in business administration from the University of Dortmund with his thesis on environmental protection and business planning. He earned his postdoctoral lecturer qualification from the same university with his thesis on external financial reporting and corporate assessment. He got his Venia legendi in business administration and changed to the University of Bremen, where he became a full professor for Accounting and Controlling. Since 1995 he holds the chair of Business Administration esp. Environmental Management and Controlling at the University of Duisburg-Essen.


Students are trained in the application of business-oriented techniques and scientific methods in order to solve realistic problems. The field includes the integrated Controlling conception’s discussion regarding multi-criteria target systems, the presentation of instruments for the integrated Controlling and performance management systems. Within the scope of the studies are furthermore Life Cycle Assessments, environmental performance measurement, instruments for the planning and control of investments, strategic management accounting regarding environmental aspects (EMA), integrated environmental and quality management, (environmental) information management systems as well as environmental management and sustainability reporting with focus on Corporate Social Responsibility. Upon completion of the courses the students are able to follow relevant scientific discussions and can apply the methods in practice (e. g. using spreadsheet programs or SAP).


The research focus of the chair of Environmental Management and Controlling is on:

  • Controlling and Sustainability
    • Integrated Controlling to co-ordinate business processes along the supply chain
    • Stakeholder oriented modification of the Controlling conception by communication policies within strategic corporate networks
    • Planning and control of material and information flows in logistic chains regarding positive and negative externalities (“Green Logistics”)
  • Environmental Management Accounting
    • Development of an integrated controlling conception based on process orientated cost accounting systems
    • Environmental Management Accounting, esp. Material Flow Based Cost Accounting
    • Life Cycle Costing and Life Cycle Assessment
  • Investment and Project Controlling
    • Planning and control of investments under uncertainty, based on eco-nomic and ecological targets
    • New methods for the innovation portfolio management
    • Cost-Benefit Analyses of infrastructure actions, esp. Contingent Valuation-studies
  • Corporate Social Responsibility (CSR) and Sustainability Reporting
    • Implications of Corporate Social Responsibility for a management with focus on a company’s stakeholders
    • Stakeholder orientated information production in case of a modular re-porting system
    • Integration of Value Reporting and Sustainability Reporting
  • Sustainable development in the Water and Wastewater Industry
    • Performance measurement systems, Balanced Scorecard and Bench-marking in the Water and Wastewater Industry
    • Economical aspects of the Water Framework Directive
    • Evaluation of river basins regarding economical, socio-economical and ecological aspects

Professor Lange has authored numerous scientific publications, which have ap-peared in renowned journals including the Business Administration Review, International Journal of Environment and Sustainable Development, Journal of Business Economics, Journal of Controlling and Management, Water and Environmental Journal.