Sustainability Indicators Design Process for ESG
摘要
Sustainable developmentSustainable development hasSustainability indicators defined the competitive context in the last decade, forcing companies to review their business model to incorporate sustainabilitySustainability requirements. StakeholdersStakeholders demand more transparencyTransparency reflected in the present regulatory framework formed by standards, guidelines, and performancePerformance reports. These elements provide information for markets and society concerning sustainable behavior, which companies have certified or formally agreed upon. Organizations’ operations performancePerformance information could be related to evolutionary performancePerformance indicatorsIndicators set, representing sustainabilitySustainability present performancePerformance and orient companies to reach higher sustainabilitySustainability performancePerformance levels, following a maturity trajectory. This chapter aims to develop a process for designing an integrated set of performancePerformance indicatorsIndicators for managing sustainabilitySustainability at the operations system level. Applied research is conducted based on the ‘Cambridge Process Approach’ and worked in a research BPM cycle. SustainabilitySustainability performancePerformance indicatorsIndicators are formally defined and detailed as metadata. Process application allows a better understanding of how sustainability indicatorsSustainability indicators could be integrated and related to an ESG-based model and create an information system that could be used for auditing, assessment, and reporting sustainabilitySustainability performancePerformance.