Management Control Systems and the Integration of the Sustainable Development Goals into Business Models

Since the introduction of Agenda 2030 and Sustainable Development Goals (SDGs), companies play a central role in promoting sustainable development. Management control became essential to support SGDs’ integration into business models. This qualitative interpretative study relies on Brazilian company proactive sustainability—Natura—and analyzes its management controls for sustainability using Malmi Brown framework. Natura’s external reports were used, along with public interviews key actors. The findings suggest existence broad control, comprising planning, cybernetic, reward compensation, administrative cultural controls. Additionally, strong formal informal are juxtaposed. company’s culture values main motivation integrating SDGs. It was found that Natura has been introducing increasingly innovative cybernetic controls, emphasis environmental profit loss, social integrated loss tools. research contributes greater awareness achieving SDGs, importance their also adds literature, responding calls concerning tools achieve