{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,2]],"date-time":"2026-06-02T20:09:30Z","timestamp":1780430970004,"version":"3.54.1"},"reference-count":64,"publisher":"Elsevier BV","license":[{"start":{"date-parts":[[2026,1,1]],"date-time":"2026-01-01T00:00:00Z","timestamp":1767225600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/tdm\/userlicense\/1.0\/"},{"start":{"date-parts":[[2026,1,1]],"date-time":"2026-01-01T00:00:00Z","timestamp":1767225600000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.elsevier.com\/legal\/tdmrep-license"},{"start":{"date-parts":[[2026,2,25]],"date-time":"2026-02-25T00:00:00Z","timestamp":1771977600000},"content-version":"vor","delay-in-days":55,"URL":"http:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0\/"}],"funder":[{"DOI":"10.13039\/501100006012","name":"Christian Doppler Research Association","doi-asserted-by":"publisher","id":[{"id":"10.13039\/501100006012","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/100010132","name":"\u00d6sterreichische Nationalstiftung f\u00fcr Forschung, Technologie und Entwicklung","doi-asserted-by":"publisher","id":[{"id":"10.13039\/100010132","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/501100012416","name":"Bundesministerium f\u00fcr Digitalisierung und Wirtschaftsstandort","doi-asserted-by":"publisher","id":[{"id":"10.13039\/501100012416","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["elsevier.com","sciencedirect.com"],"crossmark-restriction":true},"short-container-title":["Procedia Computer Science"],"published-print":{"date-parts":[[2026]]},"DOI":"10.1016\/j.procs.2026.02.350","type":"journal-article","created":{"date-parts":[[2026,3,23]],"date-time":"2026-03-23T07:17:59Z","timestamp":1774250279000},"page":"3140-3152","update-policy":"https:\/\/doi.org\/10.1016\/elsevier_cm_policy","source":"Crossref","is-referenced-by-count":0,"special_numbering":"C","title":["Alignment of Sustainable Development Goals and Environmental and Social Value Added as Sustainability Measurement Tools in Different Industries"],"prefix":"10.1016","volume":"277","author":[{"given":"Ann-Kristin","family":"Thienemann","sequence":"first","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Nadine","family":"Bachmann","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Judith","family":"Warnau","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Shailesh","family":"Tripathi","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Manuel","family":"Brunner","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Alican","family":"T\u00fcz\u00fcn","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Sebastian","family":"P\u00f6chtrager","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Herbert","family":"Jodlbauer","sequence":"additional","affiliation":[],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"78","reference":[{"key":"10.1016\/j.procs.2026.02.350_bib1","unstructured":"United Nations. (2025) Transforming our world: the 2030 Agenda for Sustainable Development. Available online: https:\/\/digitallibrary.un.org\/record\/3923923\/files\/A_RES_70_1-EN.pdf?ln=en (accessed on 31 March 2025)."},{"key":"10.1016\/j.procs.2026.02.350_bib2","unstructured":"Figge, F.; Hahn, T.; Schaltegger, S.; Wagner, M. (2001) \u201cSustainability balanced scorecard. Wertorientiertes Nachhaltigkeitsmanagement mit der Balanced Scorecard\u201d; L\u00fcneburg."},{"key":"10.1016\/j.procs.2026.02.350_bib3","doi-asserted-by":"crossref","unstructured":"Thienemann, A.-K.; Bachmann, N.; Eisl, C.; Jodlbauer, H. (2025) \u201cSustainable Value Added: Proposition of a Leading Performance Indicator and Its Drivers.\u201d Circular Economy and Sustainability, 1\u201339.","DOI":"10.1007\/s43615-025-00616-1"},{"key":"10.1016\/j.procs.2026.02.350_bib4","doi-asserted-by":"crossref","unstructured":"Silva, S. (2021) \u201cCorporate contributions to the Sustainable Development Goals: An empirical analysis informed by legitimacy theory.\u201d J. Clean. Prod. 292, 125962, doi: 10.1016\/j.jclepro.2021.125962.","DOI":"10.1016\/j.jclepro.2021.125962"},{"key":"10.1016\/j.procs.2026.02.350_bib5","doi-asserted-by":"crossref","unstructured":"van der Waal, J.W.; Thijssens, T. (2020) \u201cCorporate involvement in Sustainable Development Goals: Exploring the territory.\u201d J. Clean. Prod. 252, 119625, doi: 10.1016\/j.jclepro.2019.119625.","DOI":"10.1016\/j.jclepro.2019.119625"},{"key":"10.1016\/j.procs.2026.02.350_bib6","doi-asserted-by":"crossref","unstructured":"Heras\u2010Saizarbitoria, I.; Urbieta, L.; Boiral, O. (2022) \u201cOrganizations\u2019 engagement with sustainable development goals: From cherry\u2010picking to SDG\u2010washing?\u201d Corporate Social Responsibility and Environmental Management, 29, 316\u2013328, doi: 10.1002\/csr.2202.","DOI":"10.1002\/csr.2202"},{"key":"10.1016\/j.procs.2026.02.350_bib7","doi-asserted-by":"crossref","unstructured":"\u015eahin, Z.; \u00c7ankaya, F. (2020) \u201cThe Importance of Sustainability and Sustainability Reporting.\u201d In New Approaches to CSR, Sustainability and Accountability, Volume I; \u00c7al\u0131yurt, K.T., Ed.; Springer Singapore: Singapore; pp 45\u201359, ISBN 978-981-32-9587-2.","DOI":"10.1007\/978-981-32-9588-9_4"},{"key":"10.1016\/j.procs.2026.02.350_bib8","doi-asserted-by":"crossref","unstructured":"Saraiva, H.I.; Alves, M.d.C.; Gabriel, V.M.; Chinthana Kuruppu, S. A (2024) \u201cproposal for a balanced scorecard for the water utilities sector to address the United Nations sustainable development goals.\u201d MEDAR, 32, 1894\u20131930, doi: 10.1108\/MEDAR-04-2023-1969.","DOI":"10.1108\/MEDAR-04-2023-1969"},{"key":"10.1016\/j.procs.2026.02.350_bib9","doi-asserted-by":"crossref","unstructured":"Pereira Ribeiro, J.M.; Da Silva, S.A.; Da Silva Neiva, S.; Soares, T.; Montenegro, C.; Deggau, A.B.; Amorim, W.S. de; Albuquerque Junior, C.L. de; Andrade Guerra, J.B.S.O. de. (2021) \u201cA proposal of a balanced scorecard to the water, energy and food nexus approach: Brazilian food policies in the context of sustainable development goals.\u201d Stoch Environ Res Risk Assess, 35, 129\u2013146, doi: 10.1007\/s00477-020-01769-1.","DOI":"10.1007\/s00477-020-01769-1"},{"key":"10.1016\/j.procs.2026.02.350_bib10","unstructured":"Wirtschaftskammer \u00d6sterreich. (2025) \u00d6sterreichsexportkennzahlen 24. Available online: https:\/\/www.wko.at\/oe\/industrie\/bsi-kennzahlen-2024.pdf (accessed on 31 March 2025)."},{"key":"10.1016\/j.procs.2026.02.350_bib11","unstructured":"Mayring, P. (1991) \u201cQualitative Inhaltsanalyse.\u201c In Handbuch qualitative Sozialforschung: Grundlagen, Konzepte, Methoden und Anwendungen; Flick, U., Ed.; Psychologie-Verl.-Union: M\u00fcnchen; pp 209\u2013213, ISBN 3621271058."},{"key":"10.1016\/j.procs.2026.02.350_bib12","doi-asserted-by":"crossref","unstructured":"Lenzen, M.; Geschke, A.; West, J.; Fry, J.; Malik, A.; Giljum, S.; Mil\u00e0 i Canals, L.; Pi\u00f1ero, P.; Lutter, S.; Wiedmann, T.; et al. (2022) \u201cImplementing the material footprint to measure progress towards Sustainable Development Goals 8 and 12.\u201d Nat Sustain, 5, 157\u2013166, doi: 10.1038\/s41893-021-00811-6.","DOI":"10.1038\/s41893-021-00811-6"},{"key":"10.1016\/j.procs.2026.02.350_bib13","doi-asserted-by":"crossref","unstructured":"Torres-Le\u00f3n, C.; Ram\u00edrez-Guzman, N.; Londo\u00f1o-Hernandez, L.; Martinez-Medina, G.A.; D\u00edaz-Herrera, R.; Navarro-Macias, V.; Alvarez-P\u00e9rez, O.B.; Picazo, B.; Villarreal-V\u00e1zquez, M.; Ascacio-Valdes, J.; et al. (2018) \u201cFood Waste and Byproducts: An Opportunity to Minimize Malnutrition and Hunger in Developing Countries.\u201d Front. Sustain. Food Syst., 2, doi: 10.3389\/fsufs.2018.00052.","DOI":"10.3389\/fsufs.2018.00052"},{"key":"10.1016\/j.procs.2026.02.350_bib14","doi-asserted-by":"crossref","unstructured":"Okadera, T.; Tsuchiya, K.; Hanaoka, T.; Nishina, K. (2025) \u201cSynergy between SDGs 12.3 and 2.1 in lower-middle-income countries through the lens of food waste and energy imbalance.\u201d Sci. Rep., 15, 17956, doi: 10.1038\/s41598-025-01579-x.","DOI":"10.1038\/s41598-025-01579-x"},{"key":"10.1016\/j.procs.2026.02.350_bib15","doi-asserted-by":"crossref","unstructured":"Whiteman, A.; Webster, M.; Wilson, D.C. (2021) \u201cThe nine development bands: A conceptual framework and global theory for waste and development.\u201d Waste Manag. Res., 39, 1218\u20131236, doi: 10.1177\/0734242X211035926.","DOI":"10.1177\/0734242X211035926"},{"key":"10.1016\/j.procs.2026.02.350_bib16","doi-asserted-by":"crossref","unstructured":"Taplin, D.M.R.; Spedding, T.A.; Khoo, H.H. (2006) \u201cUse of simulation and modelling to develop a sustainable production system.\u201d Sustainable Development, 14, 149\u2013161, doi: 10.1002\/sd.260.","DOI":"10.1002\/sd.260"},{"key":"10.1016\/j.procs.2026.02.350_bib17","doi-asserted-by":"crossref","unstructured":"Tortajada, C. (2020) \u201cContributions of recycled wastewater to clean water and sanitation Sustainable Development Goals.\u201d npj Clean Water, 3, doi: 10.1038\/s41545-020-0069-3.","DOI":"10.1038\/s41545-020-0069-3"},{"key":"10.1016\/j.procs.2026.02.350_bib18","doi-asserted-by":"crossref","unstructured":"Lebel, L.; Lorek, S. (2008) \u201cEnabling Sustainable Production-Consumption Systems.\u201d Annu. Rev. Environ. Resour., 33, 241\u2013275, doi: 10.1146\/annurev.environ.33.022007.145734.","DOI":"10.1146\/annurev.environ.33.022007.145734"},{"key":"10.1016\/j.procs.2026.02.350_bib19","doi-asserted-by":"crossref","unstructured":"K\u00fcfeo\u011flu, S. (2022) \u201cSDG-12: Responsible Consumption and Production.\u201d In Emerging Technologies; K\u00fcfeo\u011flu, S., Ed.; Springer International Publishing: Cham; 409\u2013428, ISBN 978-3-031-07126-3.","DOI":"10.1007\/978-3-031-07127-0_14"},{"key":"10.1016\/j.procs.2026.02.350_bib20","doi-asserted-by":"crossref","unstructured":"Dahmus, J.B. (2014) \u201cCan Efficiency Improvements Reduce Resource Consumption?\u201d J of Industrial Ecology, 18, 883\u2013897, doi: 10.1111\/jiec.12110.","DOI":"10.1111\/jiec.12110"},{"key":"10.1016\/j.procs.2026.02.350_bib21","doi-asserted-by":"crossref","unstructured":"Ma, B.; Li, X.; Jiang, Z.; Jiang, J. (2019) \u201cRecycle more, waste more? When recycling efforts increase resource consumption.\u201d J. Clean. Prod., 206, 870\u2013877, doi: 10.1016\/j.jclepro.2018.09.063.","DOI":"10.1016\/j.jclepro.2018.09.063"},{"key":"10.1016\/j.procs.2026.02.350_bib22","doi-asserted-by":"crossref","unstructured":"Kurle, D.; Herrmann, C.; Thiede, S. (2017) \u201cUnlocking water efficiency improvements in manufacturing \u2014 From approach to tool support.\u201d CIRP Journal of Manufacturing Science and Technology, 19, 7\u201318, doi: 10.1016\/j.cirpj.2017.02.004.","DOI":"10.1016\/j.cirpj.2017.02.004"},{"key":"10.1016\/j.procs.2026.02.350_bib23","doi-asserted-by":"crossref","unstructured":"He, J.; Yang, Y.; Liao, Z.; Xu, A.; Fang, K. (2022) \u201cLinking SDG 7 to assess the renewable energy footprint of nations by 2030.\u201d Applied Energy, 317, 119167, doi: 10.1016\/j.apenergy.2022.119167.","DOI":"10.1016\/j.apenergy.2022.119167"},{"key":"10.1016\/j.procs.2026.02.350_bib24","doi-asserted-by":"crossref","unstructured":"Arora, N.K.; Mishra, I.; Arora, P. (2023) \u201cSDG 14: life below water- viable oceans necessary for a sustainable planet.\u201d Environ. Sustain., 6, 433\u2013439, doi: 10.1007\/s42398-023-00299-0.","DOI":"10.1007\/s42398-023-00299-0"},{"key":"10.1016\/j.procs.2026.02.350_bib25","doi-asserted-by":"crossref","unstructured":"Martins, F.P.; Closs, J.G.; Waked, D.; Saldiva, P.H.N.; Veras, M.M. (2024) \u201cPositive Impacts of Air Pollution Reduction on SDG 3 Targets in Urban Environment.\u201d In Integrated Science for Sustainable Development Goal 3; Rezaei, N., Ed.; Springer Nature Switzerland: Cham; 269\u2013292, ISBN 978-3-031-64291-3.","DOI":"10.1007\/978-3-031-64292-0_11"},{"key":"10.1016\/j.procs.2026.02.350_bib26","first-page":"38","article-title":"\u201cThe role of environmental impact assessment in achieving sustainable development.\u201d","volume":"1","author":"El Badry Fadl","year":"2021","journal-title":"Journal of Modern Agriculture and Environment"},{"key":"10.1016\/j.procs.2026.02.350_bib27","doi-asserted-by":"crossref","unstructured":"Amos, R.; Lydgate, E. (2020) \u201cTrade, transboundary impacts and the implementation of SDG 12.\u201d Sustain Sci, 15, 1699\u20131710, doi: 10.1007\/s11625-019-00713-9.","DOI":"10.1007\/s11625-019-00713-9"},{"key":"10.1016\/j.procs.2026.02.350_bib28","doi-asserted-by":"crossref","unstructured":"Elder, M.; Olsen, S.H. (2019) \u201cThe Design of Environmental Priorities in the SDG s.\u201d Global Policy, 10, 70\u201382, doi: 10.1111\/1758-5899.12596.","DOI":"10.1111\/1758-5899.12596"},{"key":"10.1016\/j.procs.2026.02.350_bib29","doi-asserted-by":"crossref","unstructured":"Erdogan, H.E.; Havlicek, E.; Dazzi, C.; Montanarella, L.; van Liedekerke, M.; Vr\u0161\u010daj, B.; Krasilnikov, P.; Khasankhanova, G.; Vargas, R. (2021) \u201cSoil conservation and sustainable development goals(SDGs) achievement in Europe and central Asia: Which role for the European soil partnership?\u201d International Soil and Water Conservation Research, 9, 360\u2013369, doi: 10.1016\/j.iswcr.2021.02.003.","DOI":"10.1016\/j.iswcr.2021.02.003"},{"key":"10.1016\/j.procs.2026.02.350_bib30","doi-asserted-by":"crossref","unstructured":"Bridgewater, P.; R\u00e9gnier, M.; Garc\u00eda, R.C. (2015) \u201cImplementing SDG 15: Can large\u2010scale public programs help deliver biodiversity conservation, restoration and management, while assisting human development?\u201d Natural Resources Forum, 39, 214\u2013223, doi: 10.1111\/1477-8947.12084.","DOI":"10.1111\/1477-8947.12084"},{"key":"10.1016\/j.procs.2026.02.350_bib31","first-page":"213","article-title":"\u201cBridging the Hunger Gap: The Role of Entrepreneurial Innovation and Agripreneursin Advancing Global Food Security (SDGs Goal 2).\u201d","volume":"6","author":"Haque","year":"2024","journal-title":"International Journal of Advances in Engineering and Management (IJAEM)"},{"key":"10.1016\/j.procs.2026.02.350_bib32","doi-asserted-by":"crossref","unstructured":"Kazan, G.; Uzun Kocam\u0131\u015f, T.; T\u00fcr\u00fcd\u00fco\u011flu \u00d6ker, F. (2025) \u201cSDG 9-industry, innovation and infrastructure: A review on companies in the BIST sustainability index.\u201d JGR, 14, 307\u2013317, doi: 10.22495\/jgrv14i1siart7.","DOI":"10.22495\/jgrv14i1siart7"},{"key":"10.1016\/j.procs.2026.02.350_bib33","doi-asserted-by":"crossref","unstructured":"Krauss, J.E. (2022) \u201cUnpacking SDG 15, its targets and indicators: tracing ideas of conservation.\u201d Globalizations, 19, 1179\u20131194, doi: 10.1080\/14747731.2022.2035480.","DOI":"10.1080\/14747731.2022.2035480"},{"key":"10.1016\/j.procs.2026.02.350_bib34","doi-asserted-by":"crossref","unstructured":"Franco, I.B.; Minnery, J. (2020) \u201cSDG 1 No Poverty.\u201d In Actioning the Global Goals for Local Impact; Franco, I.B., Chatterji, T., Derbyshire, E., Tracey, J., Eds.; Springer Singapore: Singapore; 5\u201321, ISBN 978-981-32-9926-9.","DOI":"10.1007\/978-981-32-9927-6_2"},{"key":"10.1016\/j.procs.2026.02.350_bib35","doi-asserted-by":"crossref","unstructured":"Rassanjani, S. (2018) \u201cEnding Poverty: Factors That Might Influence the Achievement of Sustainable Development Goals (SDGs) in Indonesia.\u201d JPAG, 8, 114, doi: 10.5296\/jpag.v8i3.13504.","DOI":"10.5296\/jpag.v8i3.13504"},{"key":"10.1016\/j.procs.2026.02.350_bib36","doi-asserted-by":"crossref","unstructured":"Ipinnaiye, O.; Olaniyan, F. (2023) \u201cAn exploratory study of local social innovation initiatives for sustainable poverty reduction in Nigeria.\u201d Sustainable Development, 31, 2222\u20132239, doi: 10.1002\/sd.2502.","DOI":"10.1002\/sd.2502"},{"key":"10.1016\/j.procs.2026.02.350_bib37","doi-asserted-by":"crossref","unstructured":"Cohen, M.J. (2019) \u201cLet them Eat Promises: Global Policy Incoherence, Unmet Pledges, and Misplaced Priorities Undercut Progress on SDG 2.\u201d Food ethics, 4, 175\u2013187, doi: 10.1007\/s41055-019-00048-2.","DOI":"10.1007\/s41055-019-00048-2"},{"key":"10.1016\/j.procs.2026.02.350_bib38","doi-asserted-by":"crossref","unstructured":"Petelos, E.; Antonaki, D.; Angelaki, E.; Lemonakis, C.; Garefalakis, A. (2025) Enhancing Public Health and SDG3 Through Sustainable Agriculture and Tourism Initiatives.","DOI":"10.20944\/preprints202505.1476.v1"},{"key":"10.1016\/j.procs.2026.02.350_bib39","doi-asserted-by":"crossref","unstructured":"Ferguson, T.; Roofe, C.G. (2020) \u201cSDG 4 in higher education: challenges and opportunities.\u201d International Journal of Sustainability in Higher Education, 21, 959\u2013975, doi: 10.1108\/IJSHE-12-2019-0353.","DOI":"10.1108\/IJSHE-12-2019-0353"},{"key":"10.1016\/j.procs.2026.02.350_bib40","doi-asserted-by":"crossref","unstructured":"Henfrey, T.; Feola, G.; Penha\u2010Lopes, G.; Sekulova, F.; Esteves, A.M. (2023) \u201cRethinking the sustainable development goals: Learning with and from community\u2010led initiatives.\u201d Sustainable Development, 31, 211\u2013222, doi: 10.1002\/sd.2384.","DOI":"10.1002\/sd.2384"},{"key":"10.1016\/j.procs.2026.02.350_bib41","doi-asserted-by":"crossref","unstructured":"Leal Filho, W.; Kovaleva, M.; Tsani, S.; \u021a\u00eerc\u0103, D.-M.; Shiel, C.; Dinis, M.A.P.; Nicolau, M.; Sima, M.; Fritzen, B.; Lange Salvia, A.; et al. (2022) \u201cPromoting gender equality across the sustainable development goals.\u201d Environ Dev Sustain, 1\u201322, doi: 10.1007\/s10668-022-02656-1.","DOI":"10.1007\/s10668-022-02656-1"},{"key":"10.1016\/j.procs.2026.02.350_bib42","doi-asserted-by":"crossref","unstructured":"Ramcharan, R. (2021) \u201cSDG 16 and the human rights architecture in Southeast Asia: A complementary protection process.\u201d Journal of Human Rights, 20, 228\u2013244, doi: 10.1080\/14754835.2020.1841609.","DOI":"10.1080\/14754835.2020.1841609"},{"key":"10.1016\/j.procs.2026.02.350_bib43","doi-asserted-by":"crossref","unstructured":"Garcia, M.F.; Liu, H.F.; Del Triana, M.C.; Trevi\u00f1o, L.J. (2025) \u201cSupport for Sustainable Development Goal 5 and Social Performance: The Role of Diversity Targets, Work\u2010Life Balance Practices, and Female Representation.\u201d Human Resource Management, doi: 10.1002\/hrm.22312.","DOI":"10.1002\/hrm.22312"},{"key":"10.1016\/j.procs.2026.02.350_bib44","doi-asserted-by":"crossref","unstructured":"Aittom\u00e4ki, A.; Lahelma, E.; Roos, E. (2003) \u201cWork conditions and socioeconomic inequalities in work ability.\u201d Scand. J. Work Environ. Health, 29, 159\u2013165, doi: 10.5271\/sjweh.718.","DOI":"10.5271\/sjweh.718"},{"key":"10.1016\/j.procs.2026.02.350_bib45","doi-asserted-by":"crossref","unstructured":"Lebon, H.; Singh, R.; Abdulla, A.F.; Ahmed, K.; Aisha, H. (2024) \u201cUnderstanding the impact of working conditions on ranger vulnerability to corruption: insights from a global survey.\u201d Front. Conserv. Sci., 5, doi: 10.3389\/fcosc.2024.1438936.","DOI":"10.3389\/fcosc.2024.1438936"},{"key":"10.1016\/j.procs.2026.02.350_bib46","doi-asserted-by":"crossref","unstructured":"Uddin, S.F.; Ahmed, B. (2024) \u201cExploring the importance of employee training and development in achieving sustainable development goals.\u201d Int. J. Res. Hum. Resour. Manage., 6, 145\u2013148, doi: 10.33545\/26633213.2024.v6.i1b.184.","DOI":"10.33545\/26633213.2024.v6.i1b.184"},{"key":"10.1016\/j.procs.2026.02.350_bib47","doi-asserted-by":"crossref","unstructured":"van Zanten, J.A.; van Tulder, R. (2021) \u201cImproving companies\u2019 impacts on sustainable development: A nexus approach to the SDGS.\u201d Bus Strat Env, 30, 3703\u20133720, doi: 10.1002\/bse.2835.","DOI":"10.1002\/bse.2835"},{"key":"10.1016\/j.procs.2026.02.350_bib48","doi-asserted-by":"crossref","unstructured":"Schramade, W. (2017) \u201cInvesting in the UN Sustainable Development Goals: Opportunities for Companies and Investors.\u201d J Applied Corp Finance, 29, 87\u201399, doi: 10.1111\/jacf.12236.","DOI":"10.1111\/jacf.12236"},{"key":"10.1016\/j.procs.2026.02.350_bib49","doi-asserted-by":"crossref","unstructured":"Eberle, U.; Wenzig, J.; Mumm, N. (2022) \u201cAssessing the contribution of products to the United Nations\u2019 Sustainable Development Goals: a methodological proposal.\u201d Int J Life Cycle Assess 2022, 27, 959\u2013977, doi: 10.1007\/s11367-022-02063-8.","DOI":"10.1007\/s11367-022-02063-8"},{"key":"10.1016\/j.procs.2026.02.350_bib50","unstructured":"V\u00f6slauer. (2024) Nachaltigkeitsbericht 2023. Available online: https:\/\/www.voeslauer.com\/assets\/content\/downloads\/Voeslauer-Nachhaltigkeitsbericht-2023.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib51","unstructured":"Spar holding AG. (2024) Nachhaltigkeitsbericht 2023. Available online: https:\/\/www.spar.at\/content\/dam\/spardam\/at\/spar-website\/nachhaltigkeit\/nachhaltigkeitsbericht\/spar-holding-nachhaltigkeitsbericht-2023.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib52","unstructured":"DO&CO AG. (2024) Nachhaltigkeitsbericht 2023\/24. Available online: https:\/\/www.doco.com\/Portals\/8\/dokumente\/de\/Hauptversammlung\/2024\/CSR-Report_DE_GJ2324.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib53","unstructured":"Ottakringer Getr\u00e4nke AG. Nachhaltigkeitsbericht der Ottakringer Getr\u00e4nke AG 2023, 2024. Available online: https:\/\/www.ottakringerkonzern.com\/images\/pdfs\/nachhaltigkeit\/NHB_2023_WEB.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib54","unstructured":"K\u00e4rtner Milch. (2024) Nachhaltigkeitsbericht mit Umwelterkl\u00e4rung 2024. Available online: https:\/\/www.kaerntnermilch.at\/wp-content\/uploads\/2024\/09\/km_Nachhaltigkeitsbericht-2024_ANSICHT.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib55","unstructured":"Design Composite. (2025) ESG-Report. Available online: https:\/\/www.design-composite.com\/en\/downloads\/companyinfo?download=91:design-composite-esg-brochure."},{"key":"10.1016\/j.procs.2026.02.350_bib56","unstructured":"Forvia. (2024) 2023 Sustaianbility Report. Available online: https:\/\/www.forvia.com\/sites\/default\/files\/2024-03\/FORVIA_%202023_Sustainability%20Report_WEB.pdf."},{"key":"10.1016\/j.procs.2026.02.350_bib57","unstructured":"Plansee. (2024) Sustainability Report 2023. Available online: https:\/\/www.plansee.com\/download\/?DOKNR=10002014070&DOKAR=QM1&DOKTL=100."},{"key":"10.1016\/j.procs.2026.02.350_bib58","unstructured":"BRP. (2024) Annual and CSR report 2024. Available online: https:\/\/catalogues.brp.com\/9232-brp_revue-annuelle-2024-en_vf\/full-view.html."},{"key":"10.1016\/j.procs.2026.02.350_bib59","doi-asserted-by":"crossref","unstructured":"Jansen, E.P. (2018) \u201cBridging the gap between theory and practice in management accounting.\u201d AAAJ, 31, 1486\u20131509, doi: 10.1108\/AAAJ-10-2015-2261.","DOI":"10.1108\/AAAJ-10-2015-2261"},{"key":"10.1016\/j.procs.2026.02.350_bib60","doi-asserted-by":"crossref","unstructured":"Freeman, R.E.; Dmytriyev, S. (2017) \u201cCorporate Social Responsibility and Stakeholder Theory: Learning From Each Other.\u201d Symphonya. Emerging Issues in Management, 7\u201315, doi: 10.4468\/2017.1.02freeman.dmytriyev.","DOI":"10.4468\/2017.1.02freeman.dmytriyev"},{"key":"10.1016\/j.procs.2026.02.350_bib61","doi-asserted-by":"crossref","unstructured":"Mehmood, A.; Hajdini, J.; Iaia, L.; Luca, F. de; Sakka, G. (2023) \u201cStakeholder engagement and SDGs: the role of social media in the European context.\u201d EuroMed Journal of Business, 18, 111\u2013128, doi: 10.1108\/EMJB-11-2021-0173.","DOI":"10.1108\/EMJB-11-2021-0173"},{"key":"10.1016\/j.procs.2026.02.350_bib62","doi-asserted-by":"crossref","unstructured":"E. Contreras-Pacheco, O.; Claasen, C. (2017) Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality. Problems and Perspectives in Management, 15, 525\u2013535, doi: 10.21511\/ppm.15(si).2017.06.","DOI":"10.21511\/ppm.15(si).2017.06"},{"key":"10.1016\/j.procs.2026.02.350_bib63","doi-asserted-by":"crossref","unstructured":"Carlson, L.; Grove, S.J.; Kangun, N. (1993) A Content Analysis of Environmental Advertising Claims: A Matrix Method Approach. Journal of Advertising, 22, 27\u201339, doi: 10.1080\/00913367.1993.10673409.","DOI":"10.1080\/00913367.1993.10673409"},{"key":"10.1016\/j.procs.2026.02.350_bib64","doi-asserted-by":"crossref","unstructured":"Mhlanga, R.; Gneiting, U.; Agarwal, N. (2018) Walking the Talk: Assessing companies\u2019 progress from SDG rhetoric to action.","DOI":"10.21201\/2018.3378"}],"container-title":["Procedia Computer Science"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S1877050926004710?httpAccept=text\/xml","content-type":"text\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/api.elsevier.com\/content\/article\/PII:S1877050926004710?httpAccept=text\/plain","content-type":"text\/plain","content-version":"vor","intended-application":"text-mining"}],"deposited":{"date-parts":[[2026,6,2]],"date-time":"2026-06-02T19:35:15Z","timestamp":1780428915000},"score":1,"resource":{"primary":{"URL":"https:\/\/linkinghub.elsevier.com\/retrieve\/pii\/S1877050926004710"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026]]},"references-count":64,"alternative-id":["S1877050926004710"],"URL":"https:\/\/doi.org\/10.1016\/j.procs.2026.02.350","relation":{},"ISSN":["1877-0509"],"issn-type":[{"value":"1877-0509","type":"print"}],"subject":[],"published":{"date-parts":[[2026]]},"assertion":[{"value":"Elsevier","name":"publisher","label":"This article is maintained by"},{"value":"Alignment of Sustainable Development Goals and Environmental and Social Value Added as Sustainability Measurement Tools in Different Industries","name":"articletitle","label":"Article Title"},{"value":"Procedia Computer Science","name":"journaltitle","label":"Journal Title"},{"value":"https:\/\/doi.org\/10.1016\/j.procs.2026.02.350","name":"articlelink","label":"CrossRef DOI link to publisher maintained version"},{"value":"article","name":"content_type","label":"Content Type"},{"value":"\u00a9 2026 The Author(s). Published by Elsevier B.V.","name":"copyright","label":"Copyright"}]}}