Abstract
Sustainability is increasingly entering a company’s activities. While
the focus is still on ESG (external) reporting standards, in other words, being as
compliant as required, we argue that an 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) sup-
porting IS. By applying the Technology-Organization-Environment framework,
we provide ten takeaways that cover main themes, research gaps, and avenues of
future research
Recommended Citation
Münch, Mathias; Mayer, Jörg H.; and Quick, Reiner, "Going Beyond Compliance Fulfillment: A Literature Review on ESG Performance Management" (2023). ITAIS 2023 Proceedings. 23.
https://aisel.aisnet.org/itais2023/23