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Si us plau utilitzeu sempre aquest identificador per citar o enllaçar aquest document: https://hdl.handle.net/2445/228669
Communicating operational excellence 5.0: evidence from CSRD sustainability disclosures
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This study examines how Spanish insurance companies implement Operational Excellence 5.0 (OE 5.0) by analysing their corporate sustainability reports aligned with the EU CSRD framework. Using Elasticsearch—with inverted indexing, BM25 scoring and vector search—the annual reports of six insurers were assessed to detect textual emphasis on SDGs 8, 9 and 12 through a transparent, dictionary‑based method. The findings reveal substantial variation in OE 5.0 engagement: Allianz Partners and MAPFRE show strong alignment with multiple SDGs, while others, such as AXA Insurance, display a more selective approach, especially regarding responsible consumption. This uneven adoption appears tied to organisational priorities and available resources. Although limited to six insurers and two reporting years (2023–2024), the study demonstrates the value of automated text analysis as a diagnostic tool for evaluating OE 5.0 implementation and contributes to emerging research linking information‑retrieval technologies with continuous‑improvement approaches in Lean Six Sigma and Industry 5.0.
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SÁEZ ORTUÑO, Laura, et al. Communicating operational excellence 5.0: evidence from CSRD sustainability disclosures. International Journal of Lean Six Sigma. 2026. ISSN 2040-4166. [consulta: 8 de maig de 2026]. Disponible a: https://hdl.handle.net/2445/228669