The term adaptability is examined from different point of views in modern research. At the same time it can be noticed that adaptability is a more and more important key feature for companies, because of the fact that the ability to adapt is connected to the future development and positioning of a company. Consequently the reaction to a changing environment is an important aspect for companies to act successfully on a long-term basis. To ensure this long-term orientation a company has to analyze a large number of information. The Controlling body of a company plays a central role in getting and analyzing these information. It has also the general competence to retain, select and provide the available information of a company. First empirical surveys show how the controlling can be engaged to recognize and assess requirements of adaptability as early as possible.
