Developing a KPI-Driven Framework to Systematically Align Companies with the EU Taxonomy

To align with the sustainable transition, the European Union released a set of policies that include the EU Taxonomy. The EU Taxonomy facilitates the sustainable transition for economic activities. However, companies face challenges demonstrating taxonomy alignment. There is a need to overcome these challenges. Based on a Norwegian industrial case, this paper proposes a study to develop a framework leveraging key performance indicators (KPIs) to support companies in aligning with the EU Taxonomy. The proposed KPI-driven framework may provide a systematic way to identify, measure, report, and improve the sustainability practices related to companies’ operations and investments. An exploratory case study is planned involving interviews, workshops, and prototyping with a company in the manufacturing sector to gather requirements for the framework. The goal is to support companies in operating more sustainably while also expanding the company’s service offerings.