DOI: 10.3390/math14132253 ISSN: 2227-7390

A Conventional Framework That Integrates ESG Indicators with a Balanced Scorecard and Incorporates Digital Lean Improvement

Chih-Ta Tsai, Yung-Fu Huang, Ming-Wei Weng

Centered on lean production, this study integrates operational technologies (OT), communication technologies (CT), and information technologies (IT) within an open-system software architecture. Under stochastic customer demand, reliance on static data and experience-based decision-making constrains firms’ responsiveness to market. The integration of lean management with a data-driven database enhances operational flexibility and decision quality, enabling small and medium-sized enterprises (SMEs) in the bicycle industry to develop responsive digital factory environments with real-time monitoring and improved operational transparency. The proposed platform is applicable to both manufacturing processes and operational management, improving overall equipment effectiveness (OEE), production efficiency, process optimization, and reducing quality losses, inventory levels, and workforce misallocation. This study investigates the application of the Analytic Hierarchy Process (AHP) and multi-criteria decision-making (MCDM) within a performance framework integrating ESG indicators and a balanced scorecard to identify key success factors for digital lean improvement in the bicycle industry. A case study of a bicycle manufacturer was conducted using questionnaire surveys and expert interviews with exporters. The results indicate that the five most critical success factors are: enhancing return on invested capital, strengthening digital capabilities, improving product quality, minimizing inventory waste, and reducing lead time. These findings provide practical guidance for decision-makers in designing more effective lean management strategies in highly competitive digital markets. Furthermore, by facilitating the adoption of appropriate digital technologies under a reasonable return on investment, this approach supports the systematic implementation of Industry 4.0 initiatives and transforms traditional lean practices into more efficient and sustainable digital lean operations.

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