A System-of-Systems Framework for Digital Twin enabled Real-Time Sustainability Reporting

The convergence of Industry 5.0 imperatives, sustainability challenges, and compulsory reporting standards necessitate advances in manufacturing analysis. Digital Twins (DTs) enable real-time manufacturing monitoring and optimization, yet remain disconnected from corporate sustainability reporting (SR). This separation restricts leveraging operational data for mandatory disclosures and seeking operational improvements from sustainability reporting insights. DT research has predominantly focused on energy efficiency, with limited attention to broader environmental dimensions. We address this gap by developing a System-of-Systems framework integrating operational DTs with SR requirements. The gap, identified through literature analysis, is confirmed using expert interviews. We identify data mismatches between DT systems with process-level data and SR using periodic, facility-level data. Applying System-of-Systems theory, we develop a four-step framework (Mapping, Matching, Measuring, Modeling) enabling systematic translation between two independent systems. The framework demonstrates how manufacturing systems DTs can both supply and respond to SR outputs. Interview cited examples using a simplified manufacturing system and exemplified SR standard demonstrate applicability. The outcome is a structured approach for integrating DTs to support SR generation, and for SR insights to inform DT-enabled operational scenarios for performance enhancement. The contribution of the DT and SR framework is both to modeling advancement as well as management practice.