How companies have implemented management control in relation to sustainability: an analysis of manufacturing companies

This paper aims to analyze how new regulations in the sustainable field have affected the internal management control of companies with a particular focus on manufacturing companies. The first chapter examined what management control is and how it is composed. Whether subsystems, tools and actors are identified. In the second chapter, an analysis was made of what sustainability means and how it is articulated within companies, with a focus on corporate social responsibility, and ESG. The paper then includes a final research phase. In the third chapter, an overview of how data were collected and processed was analyzed. A statistical survey was conducted by taking manufacturing companies as a sample in order to bring out also from a practical point of view what implications sustainability has brought to companies. This is a qualitative survey in that it went to investigate how companies have implemented their management control in sustainable context.