Over the past decade, sustainability researchers have broadened their focus to examine the role of management control in the implementation of sustainability strategies. Many scholars and practitioners argue that the effective pursuit of environmental, social and governance (ESG) strategies requires robust data collection, processing and management, as well as careful monitoring of ESG targets. Information systems play a central role in this context. This study contributes to this emerging field of interest by investigating the role of information systems in supporting ESG strategy development and performance monitoring. A qualitative case study was conducted to analyse software designed to collect and monitor ESG data. The findings suggest that the information system has played an increasingly important role in integrating ESG issues into performance measurement and control systems. Furthermore, using ESG data collection and analysis software enhances the reporting capabilities of ESG performance measurement tools. The theoretical contributions of this study enrich the literature on ESG strategies and performance measurements. In addition, the practical findings provide empirical evidence to help managers understand how companies use technological tools to effectively address ESG issues.

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Role of Information Systems in Controlling and Monitoring ESG Performance: Evidence from an Empirical Study

  • Domenica Lavorato,
  • Palmira Piedepalumbo,
  • Rita Lamboglia

摘要

Over the past decade, sustainability researchers have broadened their focus to examine the role of management control in the implementation of sustainability strategies. Many scholars and practitioners argue that the effective pursuit of environmental, social and governance (ESG) strategies requires robust data collection, processing and management, as well as careful monitoring of ESG targets. Information systems play a central role in this context. This study contributes to this emerging field of interest by investigating the role of information systems in supporting ESG strategy development and performance monitoring. A qualitative case study was conducted to analyse software designed to collect and monitor ESG data. The findings suggest that the information system has played an increasingly important role in integrating ESG issues into performance measurement and control systems. Furthermore, using ESG data collection and analysis software enhances the reporting capabilities of ESG performance measurement tools. The theoretical contributions of this study enrich the literature on ESG strategies and performance measurements. In addition, the practical findings provide empirical evidence to help managers understand how companies use technological tools to effectively address ESG issues.