Abstract
In recent years, the emphasis of corporate response to SDGs and integrated reporting, and the importance of constructing a long-term value creation story has increased from the emphasis on the sustainability orientation. The source of corporate value creation shifts from tangible assets to intangibles, and can be interpreted as the increasing importance of multifaceted, multidimensional, and heterogeneous integrated management.
In this paper, we will apply P2M theory to explore the business ecosystem and integrated management among various stakeholders from the relationship between corporate sustainability and management control. Furthermore, we consider from regarding the relationship between the financial and non-financial indicators incorporated in the BSC and the key performance indicators of the SDGs, the non-financial information required by investors and the relationship between the information in perspective of value indicator management in the integrated management of program management.
