STRATEGIC SYNERGIES ON PERFORMANCE MANAGEMENT AND SUSTAINABILITY REPORTING

Abstract

This study explores the strategic synergies between performance management and sustainability reporting (ESG), analyzing how they influence the overall financial, operational, and ESG performance of organizations.

The paper highlights an evolution in performance management, which is no longer limited to financial control but increasingly integrates sustainability, strategic foresight, and stakeholder engagement.Entities that adopt a balanced and integrated approach—measuring what matters economically, ethically, and environmentally—are better equipped to thrive in the long term, transforming performance from a business necessity into a strategic advantage and a social responsibility. Research shows that the field of performance management is integrating technological advances, with a red cluster of key terms such as informatics, machine learning, and artificial intelligence (AI) standing out.