An analysis of ESG studies in the Construction Industry from the perspective of Performance Measurement and Management

Resumen

The concept of Environmental, Social, and Governance (ESG) has become an international benchmark for highlighting organizations’ commitment to sustainable development, social responsibility, and corporate transparency. Despite its growing prominence in global discussions, implementing ESG remains challenging, especially in the Construction Industry (CI). In this context, the present study aimed to identify and analyse potentialities and opportunities for improvement in ESG performance assessment systems applied to the CI. An integrative review method was conducted, gathering studies on ESG from different approaches. Subsequently, specific performance assessment studies were analysed and classified according to the expected attributes of management and performance measurement systems, identifying existing potential and opportunities for enhancement. The findings highlight not only the need to develop new indicator systems but also the importance of conducting benchmarking studies and formulating measurable goals. Another gap identified concerns the subjectivity of certain indicator systems, which undermines the reliability of the resulting indicators.