From Sustainability Reporting to Strategic Management: Case-Based Application of the MISE Governance Architecture Using Double Materiality and a BSC–GRI Dashboard

Organizations face increasing regulatory and stakeholder pressure to integrate environmental, social, and governance commitments into strategic decision-making, yet sustainability reporting often remains disconnected from planning, operational control, and performance measurement. This study develops MISE as a theoretically informed, design-oriented organizational architecture that couples double materiality, strategic ESG programs, governed indicators, documentary evidence, and a Balanced Scorecard–Global Reporting Initiative (BSC–GRI) dashboard. An integrated multi-source single-case study was conducted in a Colombian industrial company using documentary, perceptual, technical, performance, and expert-appraisal evidence. The evidence base comprised 62 study records: 48 internal organizational participants, 8 external stakeholders, and 6 internal expert evaluators with a separate methodological role. The structured consultation obtained 51 responses from 56 eligible participants (91.1%). The case application formalized nine strategic sustainability programs and expanded and governed the measurement architecture from 6 to 18 KPIs. Between the 2024 reference measurement and the 2025 follow-up measurement, complete governance attributes for the 18 KPIs increased from 38/72 (52.78%) to 56/72 (77.78%), equivalent to +25.00 percentage points and +47.37% relative change. Combined Scope 1 and Scope 2 emissions decreased from approximately 1000 to 880 tCO2e (−12.0%). Six experts appraised usefulness, feasibility, traceability, governance, and scalability potential. These observed changes describe the application period and do not constitute causal effects attributable exclusively to MISE. The contribution is the explicit coupling logic that links prioritization, execution, governed measurement, evidence, review, and reassessment within one case-based governance architecture.