E&M

Amid growing regulatory pressure, political uncertainty, and economic volatility, companies are facing mounting challenges in incorporating environmental, social, and governance (ESG) factors into their business strategies. While initiatives such as the EU Green Deal and the 2030 Agenda for Sustainable have established ambitious sustainability objectives, implementation remains uneven. This despite the growing recognition of the essential value of factoring ESG metrics into corporate control and performance systems, as with the Sustainability Balanced Scorecard (SBSC). This tactic improves strategic alignment, risk management, and long-term value creation by including non-financial drivers such as employee well-being, consumer perception, and environmental impact in decision-making and performance evaluation frameworks.