Sustainability is a complex issue and framework for companies, with the common goal of meeting economics, environmental awareness and social justice. The focus should be on achieving medium- and long-term goals, and the environmental and social impacts of corporate operations should be examined. The Sustainability Balanced Scorecard, which takes into account ESG aspects, is one of the strategic controlling tools that can be adapted to this framework. The Sustainability Balanced Scorecard also includes a sustainability dimension to embed environmental, social or ethical considerations, including sustainability objectives and performance indicators. The paper attempts to identify the most usable, optimized Sustainability Balance Scorecard model for companies that will be part of sustainability reports in the near future. I have done research on Environmental Management Accounting / Green Controlling, the paper presents a conceptual model, using an interpretive and synthesizing approach by recombination of work in the field.
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