Maturity Models and Sustainable Indicators—A New Relationship

Márcia Cristina Machado and Tereza Cristina Melo de Brito Carvalho
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Márcia Cristina Machado: Escola Politécnica, Universidade de São Paulo/LASSU, Butanta 05508-060, SP, Brazil
Tereza Cristina Melo de Brito Carvalho: Escola Politécnica, Universidade de São Paulo/LASSU, Butanta 05508-060, SP, Brazil

Sustainability, 2021, vol. 13, issue 23, 1-24

Abstract: This study aims to investigate the relationship between maturity models adopted by information technology companies and the sustainability indicators that are currently considered decision-making factors for investors and customers. The research is based on previous studies, Control Objectives for Information and Related Technology (COBIT), and Global Reporting Initiative (GRI) standards, and indicators of the Sustainable Development Goals (SDG) defined in 2015 by the United Nations. As a result of the intersection between the GRI and SDG indicators with COBIT requirements, a set of 50 indicators covering four dimensions of sustainability was identified. In the environmental dimension, 11 indicators were identified, in the economic dimension six indicators, in social dimension 14 indicators, and, at last, in the governance dimension, there were 19 convergent indicators between COBIT and GRI. This set of 50 proposed indicators was validated by analyzing the content of the sustainability reports available on the websites of information technology companies, making it possible to relate the sustainable practices and strategies adopted by such companies with the indicators suggested in this study. Furthermore, we identified that the SDGs are incorporated into the strategic objectives of seven of the nine companies analyzed.

Keywords: governance indicators; information technology; maturity models; SME; software; sustainability indicators (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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