Le aziende nell’era della twin transition: i sistemi di management e controllo a supporto dell’agilità e della resilienza

The current entrepreneurial landscape is profoundly shaped by the twin transition, which demands a crucial rethinking of business models across ecological and dig-ital dimensions. To effectively handle these complex shifts, firms should embed sustainability and digital integration within their core values system to ensure long-term socio-economic value creation. In this vein, traditional Management Control Systems (MCS) are evolving into Sustainability Management Control Systems (SMCS) to not only oversee multi-faceted performance (economic, social, environmental, governance, and digital), but also to foster firm agility and resilience. Thereon, effective SMCS are pivotal in translating twin transition strategies into actionable initiatives, driving organi-sational behaviour towards integrated ESG objectives, and promoting a culture of sustainable and digitally-enabled innovation. However, despite their well-acknowledged relevance, there remains a need for a deeper understanding of how MCS can be effectively redesigned and leveraged to fully support companies in integrating sustainability and digitalisation. The arti-cles gathered in this issue fill this void of knowledge by theoretically and practi-cally contributing across three macro-areas of management and control: (1) the strategic corporate governance for sustainability; (2) the evolution of perfor-mance measurement systems to incorporate multidimensional and multi-stakeholder perspectives; and (3) other organisational aspects — such as culture, risk management, and agile structures — that enable or hinder the effective con-tribution of MCS to sustainable and digitally-driven management. Such works thus enrich the current academic debate on integrating ESG goals into perfor-mance measurement, as well as fostering a sustainability-oriented management approach within the twin transition era.