This conceptual paper discusses ways in which management control can deal
strategically and systematically with ecological, social and economic, or
sustainability, business challenges. The main challenge is that sustainability
issues create opportunities for and threats to business survival and success.
Research and practice tend to focus on operational management issues
hence, it is critical to link management control with strategic management of
sustainability issues. A structure for strategic sustainability management
control is introduced based on the logic of the balanced scorecard
perspective.