Monika Handayani, Gusti Putri Nurzhavira, Rudy Haryanto
This study presents SmartGRI, a systematic innovation in the form of a Group Decision Support System (GDSS) specifically designed to improve the accuracy, efficiency, and objectivity of sustainability audits based on the Global Reporting Initiative (GRI) framework. The main novelty of this study lies in integrating the first of its three multi-attribute decision-making (MADM) methods (Eckenrode, TOPSIS, and Borda) into a single collaborative digital audit platform, enabling decision-making based on evidence and consensus from various stakeholders. By involving five independent auditors and 91 GRI indicators across four reporting scenarios, SmartGRI demonstrates high predictive validity (ρ = 0.92) and strong inter-rater reliability (κ = 0.84) and reduces audit duration by up to 35%. In theory, this model broadens the scope of decision support systems and sustainability audits through a technological approach that can be replicated in different institutional contexts. In practice, SmartGRI enables the digital transformation of Environmental, Social, and Governance (ESG) audits, helping organizations across all sectors to improve reporting transparency and performance accountability and reduce the risk of greenwashing. Its potential is particularly relevant for developing countries, the public sector, and companies with limited audit capacity. SmartGRI significantly strengthens inclusive, measurable, and participatory governance in global sustainability by providing efficient and adaptive audit solutions. © The Author(s) 2026.
Accounting Information System Study Program, Politeknik Negeri Banjarmasin, Banjarmasin, Indonesia; Master of Management Program, Universitas Brawijaya, Malang, Indonesia; Digital Business Study Program, Politeknik Negeri Banjarmasin, Banjarmasin, Indonesia
