Sergio España

Enterprise modelling (EM) refers to the systematic elicitation and documentation of organisational phenomena from several interrelated perspectives. Widely applied in information and computer sciences to engineer enterprises and information systems, it is rarely recognised as a research method in itself, much less outside these disciplines. This paper advocates that EM is a valid research method, within and outside its traditional application domains, highlighting its efficacy in eliciting and documenting organisational phenomena. Our study supports our claims with examples from a project investigating the application of EM as a research method to examine the intricate interplay between sustainability reporting and strategic management practices. Additionally, we have consulted experts in EM, who provided their opinions on the strengths and weaknesses of EM as a research method, and helped delineate a roadmap to foster its recognition and adoption. Throughout the paper, we emphasise the potential that EM brings to structure research and the lens that its modelling constructs provide to investigate organisational motivations, structures, processes, communications, information flow, technology, and their intricate interrelations.

Environmental, social, and governance accounting (ESGA) aids organizations in achieving their sustainability goals through continuous improvement. Suitable method selection is crucial to prevent rework, additional expenses, trivial outcomes, and reduced confidence in sustainability practices. The current ESGA method selection process lacks comprehensive consideration of alternatives and criteria, occasionally resulting in suboptimal choices. This work aims to achieve optimal ESGA by engineering a method selection framework. The research approach is based on the design cycle, where engineering decisions are informed by empirical evidence. The main findings are that the framework, which includes a decision model and a supporting information system, can reduce the chances of organizations selecting an unsuitable method, whilst sparing decision-making managers time and effort. Firstly, the reusable elements of the framework can help managers of any organization select a suitable method more efficiently since they do not have to produce these elements themselves. Secondly, the results demonstrate how selection frameworks and tools can aid organizations in navigating the complex ESG accounting landscape. Lastly, this study lowers the barrier for organizational impact management; in particular, for measuring and reporting ESG impact, which is a rigorous assessment of the organization’s progress towards sustainable development goals.