ANNAS VIJAYA

• Environmental, Social, and Governance (ESG) reporting is increasingly critical for corporate transparency and accountability as demands from investors, regulators, and the public grow. Despite its importance, ESG reporting faces persistent challenges, including fragmented standards, inconsistent metrics, misalignment with global goals like the UN SDGs, and limited relevance for stakeholders. These issues weaken benchmarking, data reliability, and decision-making, raising the risk of greenwashing. Although previous studies have explored drivers of ESG performance, there is still a clear need for technical solutions that enhance the quality and usefulness of ESG disclosures through integrated approaches. This dissertation addresses these critical gaps by developing and proposing a novel, integrated framework that leverages the strength of semantic technologies, MCDM methods, and ESG maturity models. The research is structured through several interconnected studies, exploring specific industry applications using multi-criteria analysis techniques to identify and prioritize relevant ESG KPIs. A systematic literature review (SLR) provides a foundational understanding of existing ontology-driven solutions and their limitations in addressing reporting challenges and integrating quantitative methods. Based on these insights, the core contribution is the design of an ontology-based framework called ESGOnt. This framework utilizes a modular ESG ontology to standardize terminology, integrate fragmented data sources, and explicitly map ESG metrics to SDG targets. This research contributes by addressing critical challenges in ESG reporting through a novel, integrated framework. It advances the understanding of how semantic models can be combined with quantitative methods to create robust, transparent, and actionable sustainability reporting systems, strengthening corporate accountability and supporting more effective contributions to global sustainable development.