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 shaped by the twin transition, which requires companies to rethink their business models across ecological and digital dimensions. To handle these complex shifts effectively, firms should embed sustainability and digital integration within their core values system to ensure long-term socio-economic value creation. In this context, traditional Management Control Systems (MCS) are evolving into Sustainability Management Control Systems (SMCS). These new systems not only support the monitoring of multidimensional performance (economic, social, environmental, governance, and digital) but also enhance firm agility and resilience. Indeed, SMCS should play a crucial role in translating twin transition strategies into actionable initiatives, driving organizational behavior towards ESG objectives, and promoting a culture of sustainable and digitally enabled innovation. Despite their importance, more research is still needed on how MCS can be redesigned to fully support

sustainability and digital integration. The articles contained in this issue contribute to reduce this gap across three key areas: (1) strategic corporate governance for sustainability; (2) performance measurement systems that incorporate multidimensional and multi-stakeholder perspectives; and (3) organizational enablers including culture, risk management, and agile structures that influence the MCS contribution to sustainable and digitally driven management. [Publisher's text]