Sales management is at a crossroads, facing a dual pressure: the demand for digital efficiency and the imperative of corporate responsibility. This paper explores the complex transition from traditional sales models to digital controlling, analyzing how the principles of sustainability (Environmental, Social, and Governance - ESG) and artificial intelligence (AI) are reshaping this fundamental business function. The work does not merely describe the benefits; it critically examines the inherent tensions and risks of this integration. At the core of this analysis lies the concept of double materiality as a framework that forces sales strategies toward fundamental transparency, while AI is seen as a powerful, yet ethically controversial, tool for achieving these goals. Through this analysis, the paper aims to offer a nuanced view of the new competencies and strategic directions required for success in an era in which profitability must be reconciled with responsibility.
Lazarević et al. (2026) studied this question.