Author(s): Diego Mazzitelli, Carmelo Arena, Joanna Nie?urawska-Zaj??c, Rosamaria Rusciano
Management control assumes significant importance within companies, especially in light of the contemporary global economic landscape. Therefore, the research intends to study Saudi Aramco to understand the company's behaviour, in terms of performance and strategic objectives, in light of two crucial issues: the environmental transition and the energy crisis. In this regard, the study will initially proceed with an overview of the existing literature to highlight the main theoretical aspects, focusing on the Balanced Scorecard model of Kaplan and Norton (1992) and any future prospects. We will then proceed with an analysis of the sector, aimed at highlighting the environmental context within which Saudi Aramco operates and, finally, an empirical study will be conducted, which starts from the balance sheet data and company reports, from which the results will be processed and empirical, managerial, and theoretical-academic conclusions