Regulatory frameworks for sustainability reporting have become increasingly more prevalent within the EU, with the latest being CSRD. CSRD requires companies to report both impact and financial materiality, a considerable change from preceding ones. By conducting a multiple case study with three large Swedish companies, this thesis examines how management controls can explain how companies integrate double materiality requirements, from a Management Control System (MCS) Package perspective (Malmi & Brown, 2008). Previous research has examined how companies implement sustainability strategies with help of the MCS package, however, not in light of double materiality. This thesis contributes to theory by concluding that the MCS package can be used to explain the level of double materiality integration, through plotting the completeness of controls corresponding to impact and financial materiality. Whilst companies have complete control systems for managing their impact, there is an observed lack of corresponding controls for financial materiality, implying a lower level of integration of double materiality requirements. The findings can be applied in practice to recognise which prerequisites organisations have to translate sustainability reporting into their operations, which can be used to ensure that controls for impact and financial materiality are equally prevalent.