Situational Environmental, Social and Governance Accounting: From Ethical Value Elicitation to Sustainability Reporting

Vijanti Ramautar*, Sjaak Brinkkemper, Óscar Pastor, Sergio España

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingConference contributionAcademicpeer-review

Abstract

[Background] Globally, mandates like the EU Corporate Sustainability Reporting Directive are shaping environmental, social, and governance accounting (ESGA) trends, which is crucial for enhancing organisational sustainability. Our domain-specific, model-driven technology allows creating adaptive tool support for ESGA, requiring a situational ESGA model as input. However, our experience has shown that organisations are rarely capable of expressing the method they need, so modelling the ESGA method is far from the starting point. [Aim] The objective of this work is to develop methodological support, given that it concerns a non-traditional requirements engineering process. Therefore, we will engineer a situational meta-method that allows configuring a domain-specific, model-driven technology. [Method] To develop this situational meta-method we apply a multi-case study approach and validate the meta-method by means of expert interviews. The situationality in the meta-method is an approach to cope with (a) the variety of situational factors involved in ESGA, and (b) the evolution expected in this domain in the coming years. [Result] The situational meta-method, called ESG4Orgs, has allowed us to create six ESGA methods that each align with the sustainability strategy of the case study organisations. Overall, the ESGA experts concur that ESG4Orgs is deemed understandable and useful. Our work is pertinent to policymakers shaping sustainability reporting legislation, managers seeking to enhance organisational impact, and scientists developing support for sustainability reporting.

Original languageEnglish
Title of host publicationEnterprise, Business-Process and Information Systems Modeling - 25th International Conference, BPMDS 2024, and 29th International Conference, EMMSAD 2024, Proceedings
EditorsHan van der Aa, Dominik Bork, Rainer Schmidt, Arnon Sturm
PublisherSpringer
Pages309-324
Number of pages16
ISBN (Print)9783031610066
DOIs
Publication statusPublished - 31 May 2024
Event25th International Working Conference on Business Process Modeling, Development, and Support, BPMDS 2024 and 29th International Working Conference on Exploring Modeling Methods for Systems Analysis and Development, EMMSAD 2024 - Limassol, Cyprus
Duration: 3 Jun 20244 Jun 2024

Publication series

NameLecture Notes in Business Information Processing
Volume511 LNBIP
ISSN (Print)1865-1348
ISSN (Electronic)1865-1356

Conference

Conference25th International Working Conference on Business Process Modeling, Development, and Support, BPMDS 2024 and 29th International Working Conference on Exploring Modeling Methods for Systems Analysis and Development, EMMSAD 2024
Country/TerritoryCyprus
CityLimassol
Period3/06/244/06/24

Keywords

  • environmental social and governance accounting
  • meta-method
  • model-driven engineering
  • Situational method engineering
  • sustainability reporting

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