“… Economic KPIs with net income sub-KPIs (Demydyuk, 2012). Social KPIs with sub-KPIs on worker safety (Dixit, Yadav, Dwivedi, & Das, 2015;Zou & Moon, 2014) and worker satisfaction (Edison et al, 2017;Tsai & Cheng, 2012). Environmental KPIs with environmental management system sub-KPIs (Kylili, Fokaides, & Jimenez, 2016), levels of greenhouse gas emissions (Kourkoumpas et al, 2018), and levels of emissions to water and soil (de Aquim, Hansen, & Gutterres, 2019).…”