Investigating the Integration of Sustainability KPIs in Administrative Processes: Aligning Efficiency with Environmentally Responsible Practices
DOI:
https://doi.org/10.34117/bjdv11n10-011Keywords:
sustainability KPIs, administrative processes, eco-efficiency, organizational performance, corporate sustainability, stakeholder engagement, digital transformation, responsible managementAbstract
This study investigates the integration of sustainability Key Performance Indicators (KPIs) into administrative processes as a means of aligning organizational efficiency with environmentally responsible practices. Through a systematic review of academic literature, sustainability frameworks, and case studies, the research highlights how KPIs such as carbon emissions, resource efficiency, and waste reduction are being embedded in procurement, reporting, and governance structures. The findings indicate that sustainability KPIs enhance transparency, accountability, and eco-efficiency, while simultaneously supporting stakeholder trust and long-term competitiveness. However, challenges such as lack of standardized metrics, resource limitations, and organizational inertia persist, particularly in small and medium-sized enterprises. Digital technologies, including ERP systems, big data analytics, and blockchain, emerge as enablers for real-time monitoring and reporting. Ultimately, the study concludes that the successful integration of sustainability KPIs requires strategic alignment, managerial commitment, and technological innovation, positioning organizations to achieve resilience and contribute meaningfully to global sustainability goals.
References
CHO, C. H., MICHELON, G., & PATTEN, D. M. (2012). Impression management in sustainability reports: An empirical investigation of the use of graphs. Accounting and the Public Interest, 12(1), 16–37.
ECCLES, R. G., IOANNOU, I., & SERAFEIM, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857.
ECCLES, R. G., & KRZUS, M. P. (2018). The End of Accounting and the Path Forward for Investors and Managers. Wiley.
EPSTEIN, M. J., BUHOVAC, A. R., & YUTHAS, K. (2015). Managing sustainability performance measurement and reporting. Society and Economy, 37(3), 303–328.
FREEMAN, R. E., HARRISON, J. S., WICKS, A. C., PARMAR, B. L., & DE COLLE, S. (2010). Stakeholder Theory: The State of the Art. Cambridge University Press.
GLOBAL REPORTING INITIATIVE (GRI). (2020). Consolidated Set of GRI Sustainability Reporting Standards 2020. Amsterdam: GRI.
GUNASEKARAN, A., SUBRAMANIAN, N., & PAPADOPOULOS, T. (2019). Information technology for competitive advantage within sustainability: A review. Journal of Cleaner Production, 227, 569–582.
HAFFAR, M., & SEARCY, C. (2018). Target-setting for ecological resilience: Are organizations setting environmental sustainability targets in line with planetary thresholds? Business Strategy and the Environment, 27(7), 1079–1092.
HRISTOV, I., & CHIRICO, A. (2019). The role of sustainability key performance indicators (KPIs) in implementing sustainable strategies. Sustainability, 11(20), 5742.
HRISTOV, I., & APPOLLONI, A. (2022). Stakeholders, sustainable development policies and the impact on corporate performance: A literature review. Business Strategy and the Environment, 31(1), 47–64.
LIU, Z., LI, Y., & ZHANG, Y. (2021). Big data-driven sustainable performance measurement in supply chains. Journal of Business Research, 131, 602–614.
LOZANO, R., & HUISINGH, D. (2011). Inter-linking issues and dimensions in sustainability reporting. Journal of Cleaner Production, 19(2-3), 99–107.
MAJID, S., ZHANG, X., KHASKHELI, M. B., HONG, F., KING, P. J. H., & SHAMSI, I. H. (2023). Eco-efficiency, environmental and sustainable innovation in recycling energy and their effect on business performance: Evidence from European SMEs. Sustainability, 15(12), 9465.
MURA, M., LONGO, M., & ZANNI, S. (2018). The evolution of sustainability measurement research. International Journal of Management Reviews, 20(3), 661–695.
NAWAZ, W., & KOÇ, M. (2019). Development of a framework for sustainable practices in manufacturing supply chains. Journal of Cleaner Production, 234, 1357–1370.
SABERI, S., KOUHIZADEH, M., SARKIS, J., & SHEN, L. (2019). Blockchain technology and its relationships to sustainable supply chain management. International Journal of Production Research, 57(7), 2117–2135.
