ESGOnt: An ontology-based framework for Enhancing Environmental, Social, and Governance (ESG) assessments and aligning with Sustainable Development Goals (SDG)

This study proposes ESGOnt, an ontology-based framework that aligns Environmental, Social, and Governance (ESG) management with Sustainable Development Goals (SDGs). ESGOnt addresses key challenges in sustainable resource governance systems and cross-sector interoperability by providing a unified structure for ESG and SDG integration. The framework was developed through a systematic methodology that combines a literature review, standardization of ESG and SDG relationships, development of an adaptable maturity model, and ontology implementation using established methods such as Methontology and NeOn. ESGOnt enables the integration of diverse ESG taxonomies and ESG reporting standards, including GRI and ESRS, and assists companies in their ESG performance evaluation. Empirical validation through real-world use cases demonstrates its capability to (1) direct assessment of ESG assessments with specific SDG targets, such as SDG13 (Climate Action) and SDG 12 (Responsible Consumption and Production), (2) assess organizational ESG progress through different metrics, (3) facilitation of standardized and interoperable reporting for small and large enterprises, and (4) automatically validate organization compliance with EU Non-Financial Reporting Directive regulations. The findings show that ESGOnt resolves data inconsistency and transparency issues by enabling integrated and auditable sustainability reporting. The ontology-driven approach of the framework enables scalable and policy-relevant tools for tracking environmental and social impacts, while its maturity model focuses on strategic improvements in resource efficiency. Future studies will analyze and extend ESGOnt’s functionality for sector-specific capabilities, such as bioeconomy control systems, and explore advanced AI-driven inspection methods for real-time ESG-SDG assessment.