Author

Yuliana Puerta-Cruz

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Review Open access Sep 2026

From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard

Organizations face increasing regulatory and stakeholder pressure to integrate environmental, social, and governance commitments into strategic decision-making, yet sustainability reporting often remains disconnected from planning, operational control, and performance measurement. This study develops MISE as a theoreti...

Jasmín Herrera-De La Barrera, Yuliana Puerta-Cruz, J. Hochstetter-Diez et al. · Sustainability · 0 citations

Open access Jul 2026

Software Architecture for a Transparency Assessment Platform in E-Government Systems

A well-structured software architecture enhances government transparency by ensuring auditable, traceable, and secure public data access and provides a self-diagnostic tool for institutions to assess their transparency maturity based on open government principles.

J. Hochstetter-Diez, Marlene Negrier-Seguel, Fernanda Gutiérrez-Gutiérrez et al. · Applied Sciences · 0 citations