Developing the Conceptual Model for Assessing Environment Social Governance Management Platforms Implementation

Abstract

In this study, the IS Success Model is integrated with the Balanced Scorecard framework to design and validate a conceptual model for evaluating the application of Environmental, Social, and Governance (ESG) management platforms. From a financial, customer/stakeholder, internal process, and learning and growth standpoint, the model links important drivers such as system quality, information quality, service quality, use, and user satisfaction to individual impact and organizational outcomes. Utilizing a standardized questionnaire and secondary ESG data from companies implementing digital platforms like IBM Envizi and Workiva, a quantitative, explanatory research design is used. The partial least squares (PLS) approach was used to analyze the data for ESG reporting and platform performance framework.