Corporate sustainability performance measurement: Lessons from system of systems engineering

The purpose of this paper is to explore the implications of applying a system of systems engineering perspective to corporate sustainability performance measurement. The paper highlights that measuring corporate sustainability is a complex problem characterized by pluralistic goals, ambiguity, uncertainty, emergence, and context dominance. The paper argues that system of systems engineering is specifically intended to address problems of this nature and can therefore help corporate decision-makers understand the challenges in developing a robust sustainability performance measurement system. Following a brief introduction, the paper is organized to: (1) highlight the distinctions between traditional systems engineering and system of systems engineering, (2) briefly review the characteristics of system of systems engineering problems, and (3) discuss the implications of a system of systems engineering perspective for corporate sustainability performance measurement. The paper closes with a brief conclusion and recommendations for further research.