It is crucial for companies engaged in the exploitation and sale of refined mineral materials to establish a controlling function which, by choosing appropriate instruments, manages to ensure not only business efficiency and effectiveness, but also business sustainability. Controllers should think comprehensively and deeply about how social, environmental, and economic goals can be harmonized, how integrated planning for these goals can be done, how measures can be coordinated and how transparency can be created inside and outside the company. One of the most attractive tasks of controlling is to lead the company to success which is sustainable in the long run. Today, companies are not and should not be focused only on profit and success, but rather more and more importance is being given to socially responsible business activities which seek to harmonize the goals and interests of all stakeholders associated with a particular company. Controlling is gaining more and more importance in today's time, which is marked by numerous crises, changes and extraordinary factors such as various epidemics and pandemics. Globalization of business and digital transformation have led to the situation in which companies that want to survive in the market in the long run must know how to deal with the coming times and challenges. Controlling faces numerous challenges, but these challenges show the purpose of its existence. Controlling should clearly determine what condition the company is in and guide business processes and company development towards sustainability. Cooperation between management and controlling is extremely important and it is only by means of business partnership that they can achieve long-term survival of the company and success in an increasingly competitive market. Therefore, it is up to controlling to choose the best operational instruments for monitoring business, to evaluate the profitability of investment projects and to help management make the right decisions.