One of the key approaches to managerial control and enhancing transparency in organisations is the use of control levers. Governance levers, for instance, establish self-regulation as part of internal organisational governance. This not only reduces agency costs but also addresses conflicts of interest between management, shareholders, and other stakeholders. By aligning organisational structures with the interests of stakeholders and rights-holders, the value-creation process within the organisation is optimised. Control levers can also be seen as tools for the continuous monitoring and evaluation of organisational units and departments, ensuring alignment between operations and predefined plans. Thus, control levers play a vital role in organisational governance and are essential for its effectiveness.