Integration of ESG criteria in business management models and processes
Abstract
This article argues the need for the management of ESG aspects to move from a reactive approach driven by regulatory changes and reporting obligations, to a proactive one, where the concepts of sustainability are embedded in each one of the processes of the company, being necessary to review the processes, the organization and the information and integration tools used. After carrying out an in-depth reflection on governance models, operating models and risk management, the article highlights the role that digital transformation and the development of collaboration and innovation ecosystems throughout value chains, as fundamental drivers of this change.
Received: 17 October 2022
Accepted: 08 November 2022
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