Abstract The pressing global environmental issues and the constantly shifting socio-economic paradigms have forced sustainability to emerge as an organizational imperative in terms of strategy and performance. The past two decades have demonstrated the exponential attention that ESG (environmental, social, and governance) reporting has received, yet existing models remain fragmented and compliance-driven, lacking granularity and the synergistic vision that can meaningfully capture the multidimensional nature of sustainable development. To complement the literature in this regard, the objective of this research was to introduce an actionable pillar-based KPI (key performance indicator)-oriented framework in business reporting for sustainable development. By employing an exploratory and qualitative research methodology, it was possible to design a creative and robust instrument that can effectively quantify, track, and report organizational sustainability efforts and effects for each component of the three pillars: economic, social, and environmental, based on a systematic approach and KPIs. Thus, the results consist of a framework encompassing specific, actionable KPIs for each pillar, organized into four key components per pillar. This approach enables organizations to meticulously determine and disclose their sustainability performance, thereby facilitating informed decision-making and continuous improvement. KPI areas range from circular economics to employee welfare, societal well-being, carbon emission reduction strategies, resource protection, and overall environmental stewardship. Through its design, the proposed framework transcends traditional reporting boundaries by positioning sustainability as a strategic opportunity for competitive advantage and long-term organizational resilience through constant improvement.
Constantin et al. (Tue,) studied this question.
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