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<article xmlns:xlink="http://www.w3.org/1999/xlink">
  <front>
    <journal-meta>
      <journal-title-group>
        <journal-title>IBM Systems Journal 38 (1999)
454-470. doi:10.1147/sj.382.0454.
[47] A. Chiş</journal-title>
      </journal-title-group>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.1007/s10668-023-03249-2</article-id>
      <title-group>
        <article-title>ESG Methods and Tools as Support for Organizational Capabilities: A Structured Literature Review</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <string-name>Carmen - Ioana Gog</string-name>
          <email>carmen.terec@econ.ubbcluj.ro</email>
          <xref ref-type="aff" rid="aff0">0</xref>
        </contrib>
        <contrib contrib-type="author">
          <string-name>Robert - Andrei Buchmann</string-name>
          <email>robert.buchmann@ubbcluj.ro</email>
          <xref ref-type="aff" rid="aff0">0</xref>
        </contrib>
        <aff id="aff0">
          <label>0</label>
          <institution>Babeş-Bolyai University</institution>
          ,
          <addr-line>Teodor Mihali 58-60, Cluj-Napoca 400591</addr-line>
          ,
          <country country="RO">Romania</country>
        </aff>
      </contrib-group>
      <pub-date>
        <year>2023</year>
      </pub-date>
      <volume>12871</volume>
      <fpage>51</fpage>
      <lpage>65</lpage>
      <abstract>
        <p>This paper presents a structured literature review of works involving Environmental-Social-Governance (ESG) methods and tools, with a focus on their role in organizational capabilities. With this work we aim to highlight the potential to systematically integrate ESG concerns and factors as first-class constructs into enterprise architectures, business processes and in relation to enterprise capabilities. The systematic search was conducted across Google Scholar and publisher repositories, complemented by some trusted industry sources. This resulted in the identification of several categories: direct reporting approaches such as LCA (Life Cycle Assessment) and ESG ratings; reporting and accountability standard frameworks; and IT platforms that become part of enterprise architectures. Findings show that most ESG tools are data-focused, relying on data extraction from enterprise systems in order to enable reporting, quantitative scoring and performance tracking. While such tools serve a direct need of quantitative assessment, ESG accounting is commonly treated as an on-demand data delivery function answering external requests, and less as a built-in knowledge capability. Conversely, academic contributions approach ESG from a managerial or recommendation-based perspective, outlining methods that can be treated through a capability lens. Even then, only few works invoke enterprise modeling methods or conceptual modeling as a means of expressing explicit ESG concerns or ESG knowledge capabilities. This gap points to an opportunity of enhancing ESG methods and tools beyond their dominant data ingestion and aggregation use cases, to converge with traditional enterprise modeling use cases. Design-oriented research is thus called to reconcile or bridge Business Process or Enterprise Architecture Management with ESG accounting.</p>
      </abstract>
      <kwd-group>
        <kwd>eol&gt;Literature review</kwd>
        <kwd>ESG accounting</kwd>
        <kwd>enterprise capabilities</kwd>
        <kwd>knowledge management</kwd>
        <kwd>enterprise modeling</kwd>
        <kwd>domainspecific modeling</kwd>
      </kwd-group>
    </article-meta>
  </front>
  <body>
    <sec id="sec-1">
      <title>1. Introduction</title>
      <p>
        Environmental, Social and Governance (ESG) accounting has become a core concern of corporate
strategy and organizational transformation. Increasing regulatory pressure, stakeholders’ expectations,
and investor demands are turning ESG from a voluntary reporting activity into a strategic capability that
organizations must build and sustain [
        <xref ref-type="bibr" rid="ref1 ref2">1, 2</xref>
        ]. At the same time, the tools and methods supporting ESG
management remain fragmented, ranging from established approaches such as Life Cycle Assessment
(LCA) and Scope 3 carbon accounting to ESG rating [
        <xref ref-type="bibr" rid="ref3">3</xref>
        ], and bibliometric or text-mining analyses of
ESG reports [
        <xref ref-type="bibr" rid="ref4">4</xref>
        ], as well as emerging digital platforms including SAP Sustainability Control Tower
[
        <xref ref-type="bibr" rid="ref5">5</xref>
        ] and LeanIX ESG Capability Mapping [
        <xref ref-type="bibr" rid="ref6">6</xref>
        ]. This fragmentation constrains organizations’ ability to
integrate ESG systematically - as capabilities, or into capabilities - associated to pre-existing Enterprise
Architecting (EA) and Business Process Management (BPM) practices. ESG should be treated not only
as a set of data-driven indicators or reporting requirements, but in association with, or as an enabler
for, an organizational capability [
        <xref ref-type="bibr" rid="ref7 ref8">7, 8</xref>
        ]. Capabilities, as combinations of ability and capacity, can capture
how methods and tools are purposefully (i.e. goal-oriented) and contextually (i.e. context-dependent)
embedded into work routines, decision-making structures, and enterprise systems, ensuring that ESG
concerns are not addressed in isolation but as an integral part of the design and operation of the
organization [
        <xref ref-type="bibr" rid="ref10 ref9">9, 10</xref>
        ]. Conceptual modeling-based approaches – such as Enterprise Architecture (EA),
Business Process Management (BPM), or domain-specific modeling languages can deliver solutions to
reconcile or bridge ESG accounting systems and legacy enterprise information systems [
        <xref ref-type="bibr" rid="ref11 ref12 ref13">11, 12, 13</xref>
        ].
      </p>
      <p>
        The ESG landscape is dominated by quantitative reporting frameworks such as Global Reporting
Initiative (GRI), Sustainability Accounting Standards Board (SASB) or Corporate Sustainability Reporting
Directive (CSRD). Qualitative, architectural, or process-centric perspectives remain underexplored
[
        <xref ref-type="bibr" rid="ref14">14</xref>
        ] [
        <xref ref-type="bibr" rid="ref15">15</xref>
        ] and connections to capability management through enterprise modeling [
        <xref ref-type="bibr" rid="ref16">16</xref>
        ] are obscured,
despite conceptual modeling’s potential to strengthen semantic traceability and model-based knowledge
management [
        <xref ref-type="bibr" rid="ref17 ref18">17, 18</xref>
        ]. Although Green BPM has emerged as a subfield [
        <xref ref-type="bibr" rid="ref19 ref9">9, 19</xref>
        ], its integration into
mainstream ESG management practices remains marginal.
      </p>
      <p>
        Recent enterprise conceptualizations brought forth the construct of capability, defined as what an
enterprise is able to do by aligning processes, resources, and technologies to achieve goals under
context-dependent conditions [
        <xref ref-type="bibr" rid="ref16 ref20 ref21 ref22">16, 20, 21, 22</xref>
        ]. When examined through this lens, ESG methods and
tools can be turned into assets or methodological support for specific capabilities.
      </p>
      <p>
        • On one level, enterprises must have the ability and capacity to sustain ESG activities, which are
typically contextual (varying between regions, authorities, sectors, supply chains). Such activities
are no longer an afterthought - i.e. of getting some additional data from current accounting
systems - but require dedicated work systems, with roles, work procedures, documents and even
software tools that become an integral part of the enterprise architecture. The goal pursued
by such an ESG capability may be pro-active (to build an ESG public profile for competitive
advantage, access to new markets etc.) or reactive (to comply with contextual impositions,
authorities, business ecosystems etc.);
• On another level, a Knowledge Management capability can emerge with the purpose of managing
ESG-specific knowledge [
        <xref ref-type="bibr" rid="ref11">11</xref>
        ], to enable knowledge transfers pertaining to ESG activities – e.g.
onboarding new ESG-oriented employees, maintaining knowledge bases on ESG activities etc.
      </p>
      <p>
        Both interpretations of "ESG capabilities" can be served by the practice of enterprise modeling – in
the first interpretation, ESG capabilities can be mapped together with other capabilities in an enterprise
architecture; in the second interpretation, an ESG Knowledge Management capability can be served
by enterprise modeling methods as a means of knowledge capture and storage – an incipient
BPMNderived proposition was made in [
        <xref ref-type="bibr" rid="ref11">11</xref>
        ], and earlier research agendas proposed the embedding conceptual
modeling into Nonaka’s knowledge conversion spiral [
        <xref ref-type="bibr" rid="ref23">23</xref>
        ].
      </p>
      <p>Considering this potential, the work reported in this paper aimed to assess the presence of conceptual
modeling in association with current ESG tools and methods as reported by recent academic and
industry literature sources. The following research questions guide our study:
• RQ1. How are ESG methods and tools currently used across organizations, and how do they
align with core ESG pillars and reporting frameworks?
• RQ2. How can ESG methods and tools be understood not only as instruments for reporting or
regulatory alignment, but as building blocks for organizational capabilities?
• RQ3. How can conceptual modeling approaches contribute to embedding ESG concerns into
enterprise capabilities, ensuring traceability, accountability, and strategic alignment?
• RQ4. What gaps remain in connecting ESG methods and tools with enterprise modeling, and
how can they be bridged towards enabling an ESG knowledge management capability?</p>
    </sec>
    <sec id="sec-2">
      <title>2. Background</title>
      <sec id="sec-2-1">
        <title>2.1. ESG Overview and Pillars</title>
        <p>
          ESG pillars represent environmental responsibility (e.g. carbon emissions, waste), social impact (e.g.
labor practices, community engagement), and governance (e.g. enforcing transparency, accountability,
ethical behavior). While these pillars are well recognized, they are often addressed through fragmented
reporting eforts rather than as part of an integrated conceptualization, let alone a machine-readable
one that could be leveraged by knowledge management systems. Viewed through a capability lens, ESG
is not only a collection of metrics but a consistent organizational ability to achieve results. Following
[
          <xref ref-type="bibr" rid="ref21">21</xref>
          ], a capability is more than resources or processes, representing what an enterprise is able to do in a
sustained and systematic manner. In [
          <xref ref-type="bibr" rid="ref22">22</xref>
          ] it is emphasized that capabilities link strategy to operations,
while [
          <xref ref-type="bibr" rid="ref20">20</xref>
          ] frames them as anchors for capability-based management within enterprise architecture. In
our work, we aim to frame ESG accounting as an organizational capability, embedded within processes,
decision-making, and knowledge management. ESG requirements are fundamentally contextually
dependent and evolving, requiring granular mapping on business processes or architectural elements.
        </p>
      </sec>
      <sec id="sec-2-2">
        <title>2.2. ESG Methods and Tools</title>
        <p>
          ESG methods and tools can be grouped into two categories. First, classical reporting frameworks:
LCA, Scope3 carbon accounting, and ESG rating and scoring systems (e.g. Sustainalytics, Morningstar,
Refinitiv) [
          <xref ref-type="bibr" rid="ref11 ref24">11, 24</xref>
          ] provide standardized ways to measure and compare sustainability performance.
However, these methods remain data-driven, generating metrics but not being able to ensure that
organizations can embed them into internal work systems, enterprise architectures and dedicated
capabilities. Second, IT tools and platforms, such as SAP Sustainability Control Tower [
          <xref ref-type="bibr" rid="ref5">5</xref>
          ] and
LeanIX ESG Capability Maps [
          <xref ref-type="bibr" rid="ref6">6</xref>
          ] point to some degree of conceptual integration by linking ESG
data with enterprise systems. These are, however, tool-centric and do not reveal reusable knowledge
structures for enterprise modeling and/or knowledge management. This calls for further development of
conceptual/semantic bridges, otherwise ESG remains divided between data-driven pragmatic reporting
and vendor-specific tool deployments. We advocate for explicit conceptual coherence for embedding
ESG within enterprise architectures, business processes and knowledge management practices.
        </p>
      </sec>
    </sec>
    <sec id="sec-3">
      <title>3. Literature Review Methodology</title>
      <p>This section describes how we conducted our literature review to investigate the treatment of ESG
methods and tools in academic and industry sources, and possible links to enterprise capabilities and
modeling. Resources related to this project, including the literature survey and subsequent refinements
of it, are maintained in a GitHub repository link1. The review process followed three phases: (1)
identification of sources, (2) screening and refinement, and (3) final selection.</p>
      <sec id="sec-3-1">
        <title>3.1. Identification of Sources and Search Strings</title>
        <p>
          Searches were performed using Google Scholar and open access repositories or publisher repositories
available to our university (CEUR-WS, Springer, IEEE, Elsevier, MDPI). These were complemented with
grey literature such as white papers, tool documentation (SAP, LeanIX), and sustainability frameworks
(e.g. PwC reports [
          <xref ref-type="bibr" rid="ref25">25</xref>
          ], B Corp). AI-assisted discovery was also employed complementary to using
search engines, with prompts asking for recommendations of papers on the same subjects as those
represented by the keyword searches. The initial search collected 116 sources, consisting of 94 academic
works and 22 grey literature contributions – the set included journal articles, conference proceedings,
books/book chapters, technical reports, and practitioner documents. For an initial thematic clustering,
AI was employed for an initial summarization step, cross-checked and corrected by the authors to
ensure that final filtering and interpretation decisions remain researcher-driven.
        </p>
        <p>The next step was to organize the collected corpus into five thematic clusters correlated with the
employed search strings as follows:</p>
        <p>(1) ESG Methods and Tools- including “ESG methods”, “ESG tools”, “ESG ratings”, “ESG scores”,
“dashboards”, “LCA”.
1https://github.com/carmenterec/Towards-an-ESG-oriented-Enterprise-Modeling-Method</p>
        <p>(2) Reporting and Accountability-covering “ESG accounting”, “ESG accountability”, “sustainability
reporting”, “GRI”, “SASB”, “CSRD”.</p>
        <p>(3) Enterprise Modeling and BPMN-comprising “conceptual modeling for ESG”, “domain-specific
modeling in ESG”, “enterprise modeling for ESG”, “BPMN extensions for ESG”, “Business Process
Management for ESG”, “Green BPM”.</p>
        <p>(4) Enterprise Architecture and Capability-covering “Enterprise Architecture for ESG”,“capability
mapping”, “capability-based EA”.</p>
        <p>(5) Knowledge Management and Semantic Tools-search strings included “knowledge
management for ESG”, “ESG capability”, “knowledge graph integration”, “ESG traceability”, “cross-stakeholder
alignment”.</p>
        <p>The search strings were formulated to capture the intersection between ESG concerns and certain
enterprise modeling perspectives – business process, enterprise architecture and knowledge management.</p>
      </sec>
      <sec id="sec-3-2">
        <title>3.2. Inclusion and Exclusion Criteria</title>
        <p>Studies were included if they directly addressed ESG methods, tools, or frameworks; if they explored
conceptual modeling, enterprise architecture, or business process management in connection with
sustainability; or if they contributed to understanding ESG as an organizational capability. Grey literature
from industry sources was considered when it introduced concrete ESG tools, platforms, or practices.
Exclusion criteria applied to works that mentioned ESG only at a surface level, without methodological
or conceptual contribution, as well as papers focused exclusively on financial perspectives or on
general sustainability discourse without linking to methods, tools, or capabilities. Our search covered
publications from 2009 to 2025, capturing both early discussions of ESG-related methods and recent
developments linking them to enterprise modeling and capability management.</p>
      </sec>
      <sec id="sec-3-3">
        <title>3.3. Screening and Selection Process</title>
        <p>Screening was performed by the authors in three stages to ensure both breadth and depth of coverage. All
sources were catalogued in a tabular dataset that recorded bibliographic information, their classification
as directly or indirectly relevant, and a brief note on each work’s contribution to the research subject.
• Stage 1 – Initial identification, which focused on titles and abstracts, relevant to ESG methods,
tools, and organizational perspectives. At this stage, 116 works were considered, including 94
academic publications and 22 grey literature sources. This stage provided an extensive overview
of the field, covering a wide spectrum of ESG-related topics;
• Stage 2 – Intermediate subset, where the number of works decreased to 47, consisting of
studies that presented concrete methods and tools relevant to ESG, even if not explicitly linked to
enterprise modeling. This subset is important because it underscores a significant body of research
concerned with method and tool engineering: evaluation methods, reporting architectures, and
technology-enabled ESG systems. Although many of these works do not explicitly adopt modeling
approaches, they reveal ongoing eforts to translate ESG requirements into methods and tools;
• Stage 3 – Final selection, where we targeted works that explicitly connect ESG to enterprise
modeling, BPM, EA, or domain-specific extensions, or that directly conceptualize ESG in terms of
capabilities. This stage produced a set of 15 core contributions, showing how conceptual modeling
can contribute to ESG methods, tools and organizational capabilities.</p>
      </sec>
    </sec>
    <sec id="sec-4">
      <title>4. Results</title>
      <sec id="sec-4-1">
        <title>4.1. Initial Sources Identification – a Quantitative Overview</title>
        <p>As mentioned before, the initial set of works comprised 116 contributions, consisting of 94 academic
publications and 22 grey literature contributions. When classified by type (Figure 1, left), the largest
share corresponded to methods and tools (42%), followed by frameworks and reporting standards
(28%), modeling approaches (20%), and a smaller group of conceptual or strategic papers (10%). This
distribution shows that the majority of research and practice is still focused on reporting-oriented
outputs, while modeling and capability-based approaches remain insuficiently represented. In terms
of ESG pillar representation (Figure 1, right), the environmental dimension is predominant (57%),
with many works addressing carbon accounting, LCA, or green process management. The social pillar
is less consistently covered (22%), often linked to workforce, diversity, or community engagement.
The governance pillar appears either in combination with the other two, or in the form of general
accountability frameworks (21%).</p>
        <p>The classification by source type (Figure 2) also shows a strong tendency: reporting standards and
regulatory frameworks are extensively referenced across both academic and grey literature, while
ITdriven platforms and conceptual modeling eforts remain in the minority. Considered collectively, the
quantitative overview highlights three main points: first, ESG research and practice remain dominated
by methods, tools, and reporting frameworks, rather than integrated modeling approaches; second,
the environmental pillar is disproportionately emphasized, while social and governance aspects are
underdeveloped; third, capability-based framings appear in both academic and industry contributions,
but remain marginal.</p>
      </sec>
      <sec id="sec-4-2">
        <title>4.2. Intermediate Set of Contributions</title>
        <p>After the first screening round, a number of 47 works remained as an intermediate subset. These works
provided concrete insights into ESG methods, tools, and frameworks, even if they did not explicitly
connect to enterprise modeling. Their relevance lies in the fact that, taken together, they point to
a growing body of research and practice on method engineering in the ESG domain, though still
characterized by fragmentation. To structure the analysis, the works were clustered into five thematic
groups. Figure 3 shows the distribution of the research clusters against contribution types, illustrating
how reporting- and accounting- related works dominate, while modeling- and capability-oriented
contributions remain comparatively limited.</p>
        <p>
          ESG Methods and Tools – several contributions address classical and innovative methods,
including LCA, Scope 3 carbon accounting, ESG ratings and scoring systems, and extensions toward
valuation models and performance evaluation frameworks [
          <xref ref-type="bibr" rid="ref24 ref26 ref27 ref28">24, 26, 27, 28</xref>
          ]. These approaches standardize
measurement but remain predominantly tool-driven;
        </p>
        <p>
          Accounting and Reporting – a significant part of the set examines ESG reporting frameworks and
guidelines, including GRI [
          <xref ref-type="bibr" rid="ref29">29</xref>
          ], SASB [
          <xref ref-type="bibr" rid="ref30">30</xref>
          ], CSRD [
          <xref ref-type="bibr" rid="ref31">31</xref>
          ], and ESRS (European Sustainability Reporting
Standards) [
          <xref ref-type="bibr" rid="ref14">14</xref>
          ], as well as adaptations such as the K-ESG guideline [
          <xref ref-type="bibr" rid="ref24">24</xref>
          ]. Some contributions employ
bibliometric or text mining approaches to map the evolution of reporting standards such as [
          <xref ref-type="bibr" rid="ref4">4</xref>
          ] and
[32]. These works reinforce the dominance of reporting over modeling;
        </p>
        <p>
          Enterprise Modeling and BPM – a smaller group explores how Business Process Management
(BPM) and enterprise modeling can support sustainability [
          <xref ref-type="bibr" rid="ref10 ref19 ref9">9, 10, 19</xref>
          ]. Other works focus on extending
modeling techniques [
          <xref ref-type="bibr" rid="ref13">13</xref>
          ], or embedding ESG into processes [33]. Method engineering approaches are
also visible in [
          <xref ref-type="bibr" rid="ref15">15, 34</xref>
          ], which illustrate conceptual integration;
        </p>
        <p>
          Enterprise Architecture and Capability Perspectives – several works explicitly connect
Enterprise Architecture (EA) and capability-based management to ESG [35, 36, 37, 38]. On the capability side,
contributions such as [
          <xref ref-type="bibr" rid="ref20 ref21 ref22">20, 21, 22</xref>
          ] highlight conceptual foundations and frameworks for capability-driven
ESG integration. While often conceptual, they show how EA development and capability frameworks
can act as strategic enablers of ESG integration;
        </p>
        <p>
          Knowledge Management and Semantic Tools – a final group that introduces semantic approaches
for ESG assessment [
          <xref ref-type="bibr" rid="ref11">11, 39, 40</xref>
          ]. Other works propose semantic supply chain modeling [41] or semantic
ESG scoring [42, 43].
        </p>
        <p>Taken together, this subset of 47 works shows the diversity of ESG-related method engineering
eforts. While many contributions remain within the domains of reporting, performance measurement,
or digital tools, they collectively point to a gradual transition from isolated methods to more systematic
approaches. However, most contributions do not extend their approaches to enterprise modeling or to
capability-based perspectives.</p>
        <p>This strengthens the choice justification for the final selection of 15 core works, which explicitly
conceptualize ESG as an organizational capability and explore how enterprise modeling (BPM, EA and
domain-specific extensions) can serve as the integration layer.</p>
      </sec>
      <sec id="sec-4-3">
        <title>4.3. Final Selection of Sources</title>
        <p>The final set of 15 works constitutes the strongest conceptual grounding for understanding how ESG
methods and tools can be transformed into organizational capabilities when connected to enterprise
modeling approaches. We further organized them into five thematic clusters.</p>
        <p>
          The first cluster, ESG Methods and Tools, highlights how practical mechanisms are being developed
to integrate ESG into organizational decision-making and evaluation. One work [
          <xref ref-type="bibr" rid="ref26">26</xref>
          ] demonstrates
how valuation adjustments can operationalize ESG factors within financial assessments, translating
abstract sustainability concerns into measurable business metrics. Another contribution [
          <xref ref-type="bibr" rid="ref28">28</xref>
          ] advances
this line by proposing digital rating techniques that use AI and NLP to consolidate indicators, thereby
improving both comparability and automation of ESG evaluation. A third study [33] grounds these ideas
in practice, embedding ESG indicators into a decision support system tailored for complex industries
such as oil and gas. Taken together, these works indicate that while ESG tooling has progressed, it
remains largely anchored in data-driven evaluation rather than in integrative, model-based approaches.
        </p>
        <p>
          The second cluster, Accounting and Reporting, captures the move from ESG disclosure toward
managerial use of accountability frameworks. A case-driven modeling approach such as [34], shows
how ethical, social and environmental accounting mechanisms can evolve into managerial instruments,
while conceptual discussions of inconsistent reporting with proposals for stricter approaches [
          <xref ref-type="bibr" rid="ref1">1</xref>
          ] reveal
ongoing tensions. These works highlight the need to embed ESG constructs into enterprise models so
that reported metrics reflect granular organizational practice.
        </p>
        <p>
          The third cluster, Business Process Management and sustainability extensions, shows how
processes can operationalize ESG. Green BPM reduces environmental impact [
          <xref ref-type="bibr" rid="ref9">9</xref>
          ], domain-specific tools
support ESG accounting [
          <xref ref-type="bibr" rid="ref19">19</xref>
          ], and BPM development enables broader organizational adoption [33].
These works position processes as anchors for ESG implementation. Another contribution extends
BPMN with environmental indicators [
          <xref ref-type="bibr" rid="ref13">13</xref>
          ], emphasizing BPM adaptability to sustainability goals.
        </p>
        <p>
          Another cluster emphasizes the role of EA and capability-based perspectives in enabling ESG.
[
          <xref ref-type="bibr" rid="ref8">8</xref>
          ] frames capability development as a pathway for better reporting. [
          <xref ref-type="bibr" rid="ref7">7</xref>
          ] connects IT capability with
environmental outcomes. [35, 37] underline EA’s strategic role in aligning organizational structures,
technology, and processes with ESG goals. Taken together, this cluster highlights how capabilities,
rather than isolated tools, form the foundation for scaling ESG adoption.
        </p>
        <p>
          Finally, the Semantic Integration and Knowledge Management cluster highlights the role of
semantics in advancing ESG. Enterprise Modeling combined with semantic web techniques enables
traceability [
          <xref ref-type="bibr" rid="ref11">11</xref>
          ], a knowledge-based framework supports sustainable supply chains [41], and
methodological approaches ensure that conceptual models align with knowledge graphs [39]. Together, they
show how semantic methods elevate ESG reporting into structured, model-aware management practices.
        </p>
        <p>Altogether, these works outline a trajectory from ESG tools and reporting, through process-oriented
modeling, toward EA-based capability integration and semantic traceability. They support the argument
that conceptual modeling is a missing bridge for transforming ESG methods and tools into knowledge
capabilities. The distribution across research clusters is presented in Figure 4.</p>
      </sec>
    </sec>
    <sec id="sec-5">
      <title>5. Discussion</title>
      <sec id="sec-5-1">
        <title>5.1. ESG Accounting and Accountability</title>
        <p>
          ESG accounting refers to the integration of non-financial performance indicators into corporate
reporting practices, providing measurable evidence across its three pillars. Traditional frameworks such as
GRI [
          <xref ref-type="bibr" rid="ref29">29, 44</xref>
          ], SASB [
          <xref ref-type="bibr" rid="ref30">30</xref>
          ], CSRD [
          <xref ref-type="bibr" rid="ref31">31</xref>
          ], IFRS ISSB [45] ofer indicators that enable comparability among
organizations. These standards embed ESG reporting as part of financial and governance processes,
ensuring alignment with regulatory and investor expectations in comparable quantitative terms. At
the same time, accountability emphasizes the use of ESG information in supporting decision-making,
enabling organizational change, and ensuring that the reported indicators influence prescriptive
knowledge and managerial practices [
          <xref ref-type="bibr" rid="ref1">1</xref>
          ]. This establishes a direct link between WHAT is reported and HOW
the reporting is achieved, further extrapolating to the other 6W dimensions of Zachman’s enterprise
architecting vision – WHO, WHY, WHEN, WHERE [46]. The distinction between accounting and
accountability is essential for understanding why many ESG eforts remain at a surface level when
metrics are detached from enterprise building blocks and processes.
        </p>
        <p>
          The potential of conceptual modeling to bridge this gap is occasionally highlighted in academic
works – e.g. [
          <xref ref-type="bibr" rid="ref12">12</xref>
          ] applies enterprise modeling to investigate the links between ethical, social, and
environmental accounting and strategic management practices. Their case studies demonstrate that
ESG accounting data become efective only when modeled in connection with enterprise structures,
ensuring transparency between reported indicators and managerial decisions. Similarly, the OpenESEA
modeling method [34] introduces a domain-specific approach. OpenESEA illustrates how modeling
support can shift ESG accounting away from pragmatic but fragmented reporting. Grey literature further
reinforces this perspective. Tools such as PwC’s ESG dashboards and SAP Sustainability Control Tower
emphasize regulatory alignment and aggregation of ESG indicators, yet they remain data-driven and
reporting-focused [
          <xref ref-type="bibr" rid="ref24 ref5">5, 24</xref>
          ]. Without modeling support, they lack the ability to embed ESG into enterprise
routines. By contrast, conceptual modeling approaches demonstrate how accounting indicators can be
mapped to processes, capabilities, and strategies, moving ESG beyond compliance toward accountability
and transformation.
        </p>
        <p>ESG accounting provides the measurement basis, and accountability determines its organizational
manifestations and dependencies. However, without modeling approaches that connect standards,
indicators, and enterprise concerns, ESG accounting remains limited to data-proven compliance, missing
semantically-rich dependencies that need to be governed by ESG activities.</p>
      </sec>
      <sec id="sec-5-2">
        <title>5.2. A Capability Management Lens</title>
        <p>
          Within enterprise modeling research, capability is understood as the ability of an organization to
strategically manage resources, processes, and knowledge in pursuit of goals and under some contextual
dependency [
          <xref ref-type="bibr" rid="ref20 ref21 ref22">20, 21, 22</xref>
          ]. This construct moves beyond resources or competences by emphasizing
how organizations operate in a context-dependent, goal-oriented way [
          <xref ref-type="bibr" rid="ref16">16</xref>
          ]. Viewing ESG through
this perspective suggests that methods and tools should contribute to ESG-specific capabilities, or to
Knowledge Management capabilities that tackle ESG-specific knowledge. Recent research advocates this
transition by framing ESG reporting as a capability maturity problem [
          <xref ref-type="bibr" rid="ref8">8</xref>
          ] or linking IT capabilities with
ESG outcomes [
          <xref ref-type="bibr" rid="ref7">7</xref>
          ]. Industry practice also suggests this orientation, with tools such as SAP Sustainability
Control Tower and LeanIX ESG Capability Maps explicitly applying capability-based framings. Yet, they
remain tool-centric, ofering dashboards for their users and not really exposing knowledge structures
that can inform and enrich EA or BPM management practices. Conceptual modeling approaches, as
seen in [
          <xref ref-type="bibr" rid="ref12">12, 34</xref>
          ], have the potential to provide the missing integration, transforming fragmented ESG
methods into organizational capabilities that align with strategy and operations.
        </p>
      </sec>
      <sec id="sec-5-3">
        <title>5.3. Conceptual Modeling and ESG</title>
        <p>
          A key insight from the literature is that ESG methods and tools remain fragmented unless they are
connected to enterprise modeling approaches. Conceptual modeling provides the languages, the
knowledge structuring patterns, and the traceability mechanisms required to embed ESG concerns into
enterprise architectures or organizational capabilities. Previous work in enterprise modeling has shown
how modeling methods can be extended to reflect domain-specific requirements [
          <xref ref-type="bibr" rid="ref18">18, 39</xref>
          ]. With ESG,
such extensions are starting to be explored - examples include BPMN extensions with environmental
indicators [
          <xref ref-type="bibr" rid="ref13">13</xref>
          ], Green BPM capabilities and lifecycles [
          <xref ref-type="bibr" rid="ref10 ref9">9, 10</xref>
          ], and knowledge graph integration for
contextual BPMN/EA models [
          <xref ref-type="bibr" rid="ref11">11, 40, 47</xref>
          ]. These works demonstrate that conceptual modeling can
move ESG practice from being data-driven toward being capability-driven or knowledge-driven. By
formalizing how ESG attributes map onto business processes, resources, and governance structures,
conceptual modeling ofers the capability anchor required to embed ESG in enterprise practice.
        </p>
      </sec>
    </sec>
    <sec id="sec-6">
      <title>6. Conclusions and Future Work</title>
      <p>This literature survey concludes that ESG research and practice remains focused on data reporting
frameworks, quantitative evaluation methods, and managerial guidelines, while conceptual modeling
and knowledge capabilities are only marginally represented. The review shows that most ESG methods
and tools align with reporting frameworks and are data-driven, with limited considerations for modeling
or traceability, thus providing an answer to RQ1. In response to RQ2, only a subset of works approaches
ESG methods as capability enablers; however, these remain fragmented and lack integration into
mainstream enterprise practices. Addressing RQ3, conceptual modeling approaches-particularly BPM
extensions, EA frameworks, and domain-specific modeling languages, demonstrate the potential to
embed ESG concerns into organizational layers, although evidence is still limited. Concerning RQ4, the
main gap lies in the absence of knowledge structure-based methods and tools that combine ESG reporting
with enterprise knowledge-based systems, leaving open the research opportunity of developing an ESG
Knowledge Management Capability, or Capability Maps that consider the specificity of ESG concerns.</p>
      <p>Several research directions can be outlined. Firstly, there is a need for modeling languages that
explicitly integrate ESG dimensions into established enterprise modelings methods. A second direction
involves the development of ESG ontologies and semantic integration frameworks - potentially enabling
the tracing of ESG data across enterprise models and automatic generation of granular reports or
AI-based recommendations. This, in turn, inspires ESG design tool prototyping, as we aim to use
metamodeling toolkits adopted in the OMILAB community of practice for domain-specific language
and method engineering [48]. Prototypes could show how ESG constructs can be mapped on enterprise
models and expose such mappings to model-driven environments. Finally, there is a pressing need to
explore ESG capability management, to clarify how sustainability concerns can inform novel enterprise
capabilities.</p>
      <p>For future work this project will develop along two parallel paths - on one hand, the Design
Sciencedriven development of a hybrid ESG enterprise modeling tool to demonstrate a model-driven knowledge
capability; in parallel, further refinement of the literature surveying efort is required, with better quality
of the selected sources and additional techniques (e.g. snowballing) to expand coverage.</p>
    </sec>
    <sec id="sec-7">
      <title>Declaration on Generative AI</title>
      <p>During the preparation of this work, the authors used ChatGPT to assist with the literature review
process - specifically with paper discovery (complementary to using search engines) and initial
summarizations during paper screening, followed by human verification and correction on all outcomes. The
same tool was also used to improve conciseness of phrasing in the camera-ready version. After using
this tool, the authors reviewed all Generative AI outcomes - both regarding the literature review and
the phrasing improvements -, and take full responsibility for the publication’s content.</p>
    </sec>
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