7

Companies have a role to play in addressing contemporary environmental and social challenges. Some of them choose to integrate sustainable development at the heart of their strategy. The integration of multiple performance goals entails a need for adapted control systems. This paper specifically addresses the role of management control systems in the renewal and implementation of new strategies focused on the global performance of an organization. Based on intervention research conducted in a startup incubator, this paper shows that the variety of control systems, their uses, and the type of targeted performance are all salient dimensions in the process of integrating sustainable development within organizational strategy and global performance.