This paper makes the case for integration of ESG (Environmental, Social, and Governance) into the Smart City concept. Analysis of sustainability indicators such as carbon footprints, climate resilience, circular economies, biodiversity and selected social assets (for instance, local communities and their safety and security), might provide useful data and information on sustainability performance and risk and opportunities across assets in the built environment. EU Taxonomy and European Sustainability Reporting Standards offer a basis for consistent and granular gathering of information. This information can be embedded into Digital Twins to serve as a multi-purpose sustainability data platform. ESG 'Digital Twins' might, therefore, be a powerful tool for addressing sustainability and resilience challenges. They may also offer significant potential in contributing to strong sustainable social, environmental and economic outcomes based on continuous improvement.
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Dovolil et al. (2024) studied this question.
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