M. (Mariapia) Pazienza

The study addresses the challenge of measuring Corporate Sustainability (CS) through a standardized and actionable approach. The study identifies the limitations of existing methodologies, which often lack coherence, comparability, and conceptual rigor. The objective is to develop a singular sustainability measure applicable across industries, enhancing transparency and enabling strategic decision-making.

The research builds on Gary Goertz’s framework for concept construction and integrates Fuzzy Logic to aggregate sustainability indicators. The study establishes that Corporate Sustainability is well-defined by three dimensions—Environmental, Social, and Economic Sustainability. By applying Goertz’s methodology, the thesis clarifies the necessary and jointly sufficient conditions that define sustainability, countering the argument that CS is ambiguous.

The thesis critiques existing CS measurement methodologies, highlighting their failure to align conceptually with measurement techniques. To overcome this, the research develops a novel framework combining Goertz’s conceptual approach, the Global Reporting Index for indicator selection, and Fuzzy Logic for mathematical aggregation. This framework ensures an accurate and comparable sustainability score.

The model’s validity is tested through case studies on Shell and Meta, demonstrating its feasibility and effectiveness. Practitioner interviews further affirm the methodology’s practical relevance, while suggesting refinements, particularly in Social Sustainability measurement.

The study’s key contribution is the development of a universal, scientifically grounded, and industry-comparable CS measure. It provides a structured pathway for businesses to assess and improve sustainability performance, transforming sustainability from an abstract goal into a competitive tool.