Maturity Models and Sustainable Indicators—A New Relationship

Márcia Cristina Machado,Tereza Cristina Melo De Brito Carvalho

doi:10.3390/su132313247

Márcia Cristina Machado, Tereza Cristina Melo De Brito Carvalho

Open Access

https://doi.org/10.3390/su132313247

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Journal: Sustainability	Publication Date: Nov 30, 2021
Citations: 5	License type: CC BY 4.0

Affiliation: Instituto Butantan, Universidade de São Paulo

Abstract

This study aims to investigate the relationship between maturity models adopted by information technology companies and the sustainability indicators that are currently considered decision-making factors for investors and customers. The research is based on previous studies, Control Objectives for Information and Related Technology (COBIT), and Global Reporting Initiative (GRI) standards, and indicators of the Sustainable Development Goals (SDG) defined in 2015 by the United Nations. As a result of the intersection between the GRI and SDG indicators with COBIT requirements, a set of 50 indicators covering four dimensions of sustainability was identified. In the environmental dimension, 11 indicators were identified, in the economic dimension six indicators, in social dimension 14 indicators, and, at last, in the governance dimension, there were 19 convergent indicators between COBIT and GRI. This set of 50 proposed indicators was validated by analyzing the content of the sustainability reports available on the websites of information technology companies, making it possible to relate the sustainable practices and strategies adopted by such companies with the indicators suggested in this study. Furthermore, we identified that the SDGs are incorporated into the strategic objectives of seven of the nine companies analyzed.

Highlights

In a competitive and highly connected world, technology companies play a key role as providers of solutions and services [1]
Indicators and Global Reporting Initiative (GRI)-Global Sustainability Standards Board (GSSB) items with the requirements of Control Objectives for Information and Related Technology (COBIT) 2019, considering that the objective of this study is to develop a set of indicators that enable the sustainability data records of micro and small software companies
As a guideline, the 17 Sustainable Development Goals (SDG) and the 169 related goals, a comparative content analysis was carried out to outline similarities between the SDG and the GRI-GSSB 141 report items, prioritizing the indicators used in the software industry

Summary

Introduction

In a competitive and highly connected world, technology companies play a key role as providers of solutions and services [1]. As a result of the restrictions imposed by the pandemic, these companies have seen their economic value increase, almost in proportion to the pressure from stakeholders and society for greater transparency in data management, ethics, and socioenvironmental responsibility [2]. To face these pressures, the adoption of strategic and operational management models aligned with sustainability, and the establishment of measurable goals through indicators that show the materiality of the operations, have become indispensable tools [3]. In view of this scenario, Agenda 21 was proposed, which reinforced the need to establish indicators that allow the sustainable development of the millennium to be assessed, giving rise to the Sustainable Development Goals (SDGs) which are presented as relevant, measurable, communicated, accessible indicators, and with a focus on results [6]

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Conclusion