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This Systematic Literature Review (SLR) investigates the integration of Environmental, Social, and Governance (ESG) factors into corporate Performance Measurement Systems. Based on an analysis of 61 peer-reviewed articles from the Web of Science and Business Source Ultimate databases, the review addresses three central research questions: (1) What is the current state of the literature on Sustainable Performance Measurement? (2) Which ESG factors can be integrated into a Sustainable Performance Measurement System for companies to maximize information output while minimizing the number of required factors? (3) How can ESG factors be measured to contribute to improvements and long-term sustainability value creation for corporations? The analysis reveals a marked and sustained rise in scholarly attention to Sustainable Performance Measurement between 2004 and 2024, with the number of publications more than doubling between the periods 2014–2017 and 2018–2021. While most studies consider all three ESG dimensions, environmental factors receive the most attention—frequently alongside governance and, to a lesser extent, social aspects such as working conditions, diversity, and stakeholder impact. This review synthesizes major developments in the field, including the design of individual frameworks, decision support models, and composite indexes for ESG performance assessment. It identifies the most relevant ESG components for inclusion in PMSs and critically evaluates how these factors are currently measured, offering insights into their practical contribution to corporate performance improvement. • Sustainability performance measurement research doubled between 2014–2017 and 2018–2021. • Environmental factors dominate, while governance is the least studied ESG dimension. • Only 22 studies comprehensively integrate Environmental, Social, and Governance factors. • Reporting of ESG factors is significantly underexplored compared to measurement and management. • Frameworks and decision-support models are the most common tools for ESG integration.
Andreas Dauerer (Fri,) studied this question.