Sustainable Management Control: Toward an Integrated Model in the Age of Digital Transformation

Management accounting is currently undergoing a profound transformation driven by the demands of sustainable development, ESG criteria, and digital transformation. Long focused on financial performance, it is becoming a true strategic lever for creating sustainable value, balancing economic, social, and environmental dimensions.This book offers a rigorous analysis of the foundations, tools, and prospects of sustainable management accounting. It presents the main theoretical frameworks, methods for measuring overall performance, ESG indicators, international reporting standards (GRI, ESRS, ISSB, CSRD), as well as the contributions of digital technologies.At the intersection of sustainability, governance, and innovation, this book offers an integrated vision of management control and highlights its strategic role in steering the overall performance of organizations as they face the economic, social, and environmental challenges of the 21st century.