Towards Sustainable Performance: The Integration of Carbon Finance into the Integrated Management System
Year: 2025
Type: article
Abstract: ABSTRACT: In the context of escalating climate challenges and growing societal expectations, organizations are increasingly called upon to embed sustainable practices into governance and strategic planning. This conceptual article examines the strategic role of the Integrated Management System (IMS) in aligning carbon finance initiatives with sustainable development strategies. Drawing on a structured literature review of carbon finance mechanisms, sustainability frameworks, and management system standards, including ISO 9001, ISO 14001, ISO 45001, and ISO 50001, as well as reporting frameworks such as GRI and EFQM, the study identifies key variables and their interactions. The proposed conceptual model differentiates independent variables (carbon finance practices and sustainability strategies), a mediating variable (IMS), and dependent variables (overall organizational performance across economic, environmental, and social dimensions). Findings suggest that the IMS serves as a central mediator, structuring, coordinating, and sustaining the integration of sustainability initiatives within organizational processes. This approach enhances coherence, reduces fragmentation, and strengthens governance and transparency. The model provides theoretical insights into the interplay between carbon finance, sustainability strategies, and management systems while offering practical guidance for organizations seeking measurable, long-term sustainable performance. It also establishes a foundation for future empirical research to validate and adapt the framework across different sectors and geographic contexts.
Authors: BENTISS Maryam, Mounir ELBAKKOUCHI
Institution: Université Ibn-Tofail
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
SDG: Climate action
Open Access status: hybrid
OpenAlex ID: W7082150193
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