In companies, planning and control systems are fully affected by a double transformation, i.e. digital innovation and new political and economic orientations aimed at social and environmental balance and more inclusive forms of governance (Esg). In the banking sector, in order to achieve the bank’s strategic reorientation towards the Esg dimension, it is necessary to translate it into new performance measures. To spread the change within the bank and align all business units, these new measures must affect the entire organization. The main issue consists in the difficulty of identifying the optimal mix of objectives within the multiple dimensions of performance: economic-financial results, value created for key stakeholders, social and environmental value.
