Luo, Julia ORCID: https://orcid.org/0000-0001-9386-3507, Candia, Juan Ramon ORCID: https://orcid.org/0000-0001-6731-781X and Ball, Peter ORCID: https://orcid.org/0000-0002-1256-9339 (2026) Utilizing Manufacturing Digital Twins for Sustainability Reporting. In: Kohl, H., Seliger, G., Dietrich, F. and Campana, G., (eds.) Safe and Sustainable Value Creation by Design. Lecture Notes in Mechanical Engineering . Springer, pp. 287-295

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Abstract

The advance of digital technologies and the societal imperative to achieve sustainability exposes new pathways for businesses. The environmental and social impacts of industrial operations are well known and there are increasing demands to report impact through voluntary and mandatory corporate stakeholder reporting. The extensive live operations reporting is disconnected from corporate reports built retrospectively from aggregate enterprise data. This paper argues that the disconnect between operations and corporate reporting is a missed opportunity hindered by data integration, absence of frameworks to guide adoption and the missed value that comes from integrated reporting. By considering digital twin data and those of reporting standards such as from the EU’s Corporate Sustainability Reporting Directive, the two could be mapped. Once mapped, a digital twin could be created to generate reporting data and enable improvement evaluation. This paper uses literature and expert interviews to report the requirements for linking digital twins to sustainability reporting. In turn it proposes a framework to guide data mapping and model configuration to use to evaluate the business level impact of operational changes. A discussion on the utility of the framework precedes the conclusion with directions for future research.

Item Type:	Book Section
Status:	Published
DOI:	10.1007/978-3-032-21154-5_32
School/Department:	York Business School
URI:	https://ray.yorksj.ac.uk/id/eprint/15107

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