Chiara Rastelli
Design and development of a Corporate Performance Management tool in support of ESG planning activities.
Rel. Marco Cantamessa. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale, 2023
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Abstract
The purpose of this thesis is to discuss the conception and development of an application designed to handle the Corporate Performance Management activities of high-level planning, target definition, variance analysis, and budget revision, translating them into the ESG context. The goal is to provide support to business activities and allow the structuring of environmental, social, and governance planning processes, aiding the delivery of actionable plans. The landscape in which firms operate in 2023 focuses on sustainability, an increasingly critical issue for stakeholders' appraisal of business performance, which can impact the ease of access to credit, investors' willingness to invest, the amount of risk exposure, and a company's market value.
The existence of numerous and widely diverse ESG reporting standards obliges the exploration of alternative approaches for testifying to stakeholders about the sustainability of business operations and the results obtained
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