This study investigates the interaction between Environmental, Social, and Governance (ESG) measurement, sustainability reporting, and management control systems. With the increasing importance of sustainability measures, organizations are integrating ESG aspects into their practices to enhance transparency and societal impact. The study explores how ESG measurement interacts with sustainability reporting and management control systems, focusing on four characteristics: aim (decision-making support or external communication), temporal dimension (ex-ante, ongoing, and ex-post), level of formalization (formal and informal systems), and organizational aspects. A field study involving seven Italian companies from various industries was conducted. Data collection methods included semi-structured interviews with key informants, direct observations, and documentary research. The findings indicate that ESG measurement is predominantly used for external purposes, such as sustainability reporting and obtaining certifications. While companies exhibit diverse approaches to ESG measurement, the interaction between aim, temporal dimension, level of formalization, and organizational aspects is critical in shaping their sustainability practices.