IT Governance and Corporate Sustainability: Decision Frameworks for Digital Transformation Aligned with GRI Standards
TL;DR
A Systematic Literature Review that analyzed 61 primary studies selected from 126 initial records reveals a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delivered to stakeholders aligns with the social dimension.
Abstract
Digital transformation represents a fundamental opportunity for organizations to incorporate sustainability criteria into their strategic decisions. In this context, IT governance and management frameworks—such as COBIT, ITIL, CMMI, and Six Sigma—provide structures to guide technology projects aligned with economic, environmental, and social objectives. This article presents a Systematic Literature Review (SLR) that analyzed 61 primary studies selected from 126 initial records. The research work was based on the Kitchenham methodology and the PRISMA 2020 statement; to identify how these technological governance and management frameworks act as facilitators in the adoption of sustainability indicators under GRI Standards. The results reveal a clear association between cost reduction and increased productivity within the economic dimension; waste reduction reflects progress in the environmental dimension; and the improvement of quality and value delivered to stakeholders aligns with the social dimension. In conclusion, sustainability is not an abstract concept, but a measurable result of mature process management; which allows organizations to make informed strategic decisions and communicate their performance in a comprehensive manner.