Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management

EasyChair Preprint 11042, version 2

Abstract

Sustainability is increasingly entering company activities. While the focus is still on ESG (external) reporting standards, in other words, being as compliant as required, we argue that the internal ESG performance management has the potential to achieve business value – beyond pure compliance fulfillment. However, literature reviews concerning a company’s internal ESG performance are underrepresented. Accordingly, we consolidate the current ESG literature threefold in terms of (1) structural and (2) process organization, as well as (3) supporting IS. By applying the Technology-Organization-Environment framework, we provide ten takeaways that cover main themes, research gaps, and avenues of future research.

Keyphrases: ESG, Green IS, Sustainability, literature review, performance management

@booklet{EasyChair:11042,
  author    = {Mathias Münch and Jörg H. Mayer and Reiner Quick},
  title     = {Going Beyond Compliance Fulfillment: a Literature Review on ESG Performance Management},
  howpublished = {EasyChair Preprint 11042},
  year      = {EasyChair, 2023}}