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Environmental, social, and governance accounting (ESGA) aids organizations in achieving their sustainability goals through continuous improvement. Suitable method selection is crucial to prevent rework, additional expenses, trivial outcomes, and reduced confidence in sustainability practices. The current ESGA method selection process lacks comprehensive consideration of alternatives and criteria, occasionally resulting in suboptimal choices. This work aims to achieve optimal ESGA by engineering a method selection framework. The research approach is based on the design cycle, where engineering decisions are informed by empirical evidence. The main findings are that the framework, which includes a decision model and a supporting information system, can reduce the chances of organizations selecting an unsuitable method, whilst sparing decision-making managers time and effort. Firstly, the reusable elements of the framework can help managers of any organization select a suitable method more efficiently since they do not have to produce these elements themselves. Secondly, the results demonstrate how selection frameworks and tools can aid organizations in navigating the complex ESG accounting landscape. Lastly, this study lowers the barrier for organizational impact management; in particular, for measuring and reporting ESG impact, which is a rigorous assessment of the organization’s progress towards sustainable development goals. |
