Enhancing environmental, social, and governance, performance and reporting through integration of life cycle sustainability assessment framework

Alejandro Padilla‐Rivera, Marwa Hannouf, Getachew Assefa and Ian Gates

Sustainable Development, 2025, vol. 33, issue 2, 2975-2995

Abstract: We introduce an innovative framework integrating Life Cycle Sustainability Assessment (LCSA) impact categories with Environmental, Social, and Governance (ESG) factors, offering a unified approach for ESG assessment and reporting. It covers sustainable development's key aspects, enabling a detailed evaluation of environmental, economic, and social performance across product and system life cycles, in line with the Sustainable Development Goals (SDGs). Incorporating the UN's 10 principles, the framework fosters a synergy to improve ESG reporting, adaptable across industries. To demonstrate its practicality, a theoretical application in Canada's oil and gas sector highlights how this framework can provide actionable insights for SDG‐aligned performance improvements. This example illustrates how the framework can identify and address sustainability issues, thereby improving ESG performance. Beyond its theoretical contributions, the framework serves as a valuable tool for practitioners and investors, promoting informed and comprehensive ESG reporting. Ultimately, it aims to enhance organizations' contributions towards achieving the SDGs and advancing global sustainability.

Date: 2025
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https://doi.org/10.1002/sd.3265

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Persistent link: https://EconPapers.repec.org/RePEc:wly:sustdv:v:33:y:2025:i:2:p:2975-2995

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