This paper introduces a revised Sustainability Performance Management System (SPMS) framework that integrates Generative AI to address the limitations of existing models and align more effectively with Sustainable Development Goal 12 (SDG 12). Traditional SPMS models often suffer from a fragmented approach, focusing on environmental, social, and economic dimensions in isolation and failing to address the unique needs of individual organizations (Moldavska & Welo, 2019). Additionally, these models typically emphasize risk mitigation rather than capitalizing on opportunities for positive impact (Bastini et al., 2022).

The proposed framework incorporates Generative AI to create a holistic and context-specific SPMS. The revised model integrates environmental, social, and economic dimensions into a unified framework, allowing for comprehensive performance evaluation and continuous improvement. Generative AI enhances this integration by providing tailored solutions that cater to the specific sustainability challenges and opportunities of individual organizations, thus moving beyond the one-size-fits-all approach of traditional frameworks (Porter & Kramer, 2011).

Furthermore, the AI-enhanced SPMS shifts from a purely risk-oriented focus to an opportunity-oriented perspective. This model identifies and develops Creating Shared Value (CSV) actions that generate both environmental and economic benefits, driving innovation and growth (Kaplan & Norton, 1992; Porter & Kramer, 2011). This approach is in line with SDG 12, which promotes sustainable consumption and production practices by encouraging more effective and integrated performance management (Searcy, 2016).

The paper also reviews key SPMS methods and indicators, including Life Cycle Assessment (LCA), Balanced Scorecard (BSC), and Creating Shared Value (CSV). While LCA is effective for assessing environmental impacts, it lacks integration of social and economic dimensions (Mahmud et al., 2021; Ren et al., 2015). The SDG 12 Model addresses this by using AI to develop more comprehensive sustainability measures. Similarly, BSC, although valuable for strategic planning, often prioritizes financial metrics over sustainability (Chai, 2009). The SDG 12 Model integrates sustainability indicators into BSC metrics to ensure a balanced evaluation of all performance dimensions. CSV focuses on aligning economic value with societal needs, and the SDG 12 Model leverages this approach to tackle specific sustainability challenges (Epstein & Widener, 2010).

In conclusion, the integration of Generative AI into the SPMS framework provides a novel solution to the limitations of current models. It offers a more effective and aligned approach to managing sustainability performance, supporting the achievement of SDG 12 by promoting a dynamic, context-specific, and opportunity-oriented framework.

Abstract

This study investigates how the sustainability disclosure practices of Saudi Arabian companies have evolved and how they are influenced by Saudi Vision 2030, international pressures and local regulatory frameworks. This study is built upon the stakeholder theory to gain an in-depth understanding of the impact of different stakeholder requirements on sustainability disclosure. It investigates the extent to which this reporting is transparent and accountable.

The study adopts a qualitative methodology focusing on sustainability and annual reports from 18 Saudi Arabian companies in 9 sectors, including energy, finance, healthcare, and telecommunications. The selected companies were chosen based on their market value and the availability of relevant sustainability disclosures for the years 2022 and 2023.

The key findings indicate that significant progress has been made in advancing sustainability disclosures in Saudi Arabia. This is through the incorporation of sustainability practices into corporate strategies with a primary focus on Vision 2030 objectives, Tadawul's regulations and growing international pressures. While certain sectors, particularly energy, utilities, materials, and finance, show significant progress in their approach, healthcare and insurance lag in ESG integration and international standards, highlighting a need for improved governance frameworks and more consistent regulatory oversight. As a new and interesting finding, the study underscores the importance of Vision 2030 and Tadawul Disclosure Guidelines as catalysts for change and calls for enhanced capacity-building and regulatory support to ensure that Saudi companies can meet national and international sustainability expectations.

The study provides theoretical and managerial implications for the broader discourse on corporate transparency and sustainable development, offering invaluable insights into academic communities, managers, and policymakers in Saudi Arabia.

The increasing integration of Sustainable Development Goals (SDGs) into political and social agendas (Bexell & Jönsson, 2022) and the rise of legislative reforms promoting sustainable practices underscore the pivotal role of agriculture, particularly agribusinesses (Lynch et al., 2021). Within this context, the UK wine industry, a growing and dynamic sector, faces unique challenges and opportunities related to environmental sustainability. Despite its rising prominence, limited research has been conducted on the environmental impacts of the UK wine industry and the adoption of sustainable practices by winemakers.

This paper utilizes Latour's (1987) Actor-Network Theory (ANT) to investigate the key actors influencing British winemakers' efforts to adopt sustainability measures. Through ANT lenses, we analyze how human and non-human actors—including individuals, organizations, technology, and regulations—interact within networks, acting as either enablers or barriers to sustainability adoption. Employing an interpretivist research approach, the study analyzes interviews with British winemakers to understand their perceptions of the concept of sustainability and the identification of the various actors within their networks.

By focusing on winemakers affiliated with WineGB, both those certified and non-certified in environmental sustainability, this research identifies the key human and non-human actors shaping sustainability strategies in the UK wine industry. The findings contribute to understanding the complex interactions that influence winemakers’ efforts to balance environmental objectives with business operations. This study offers valuable insights into the actor-networks driving or hindering the transition to sustainable practices in the UK wine industry.