["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application remains constrained by persistent measurement challenges. This study proposes an extended sustainability balanced scorecard that integrates the GRI standards into management control systems. The model embeds sustainability transversally across the four traditional balanced scorecard perspectives—financial, internal processes, learning and growth, and customer/stakeholders—while incorporating a dedicated CSR and business conduct perspective to capture cross‐cutting social responsibility issues. Using a theoretical–methodological approach, the study classifies GRI standards by functional manageability and derives a structured repository of performance indicators, operationalizing metrics when explicit formulas are not provided. The proposed framework reduces discretion in KPI selection and strengthens the alignment between sustainability strategy, management control, and accountability.\n"]