Abstract:

Digital transformation and the progressive integration of ESG ( Environmental , Social, Governance) requirements are reshaping management control toward global performance and sustainable value creation . Artificial intelligence (AI) emerges as a key driver, enabling automated reporting, advanced forecasting, anomaly detection, risk modeling, and the incorporation of non-financial data. This study examines how AI can strengthen management control systems while supporting the coherent integration of ESG considerations into managerial decisions . It draws on foundational research in management control (Anthony, Bouquin, Kaplan & Norton), recent studies on digitalization ( Granlund , Quattrone ), and literature on sustainability accounting ( Bebbington , Unerman ). Findings indicate that AI enhances dashboard quality , improves forecasting reliability , and reinforces the controller's role as a strategic business partner . However , several challenges remain , including algorithmic opacity , technological dependence , potential biases , and the difficulty of fully embedding ESG indicators into traditional information systems. Ultimately , AI represents a major opportunity to build “ augmented management control,” provided that governance , ethical safeguards , and robust data structures are ensured .