The Sustainability Tracking and Evaluation Pathway Summary (STEPS) was introduced by Carboni and Kotler within the Enlightened Management framework as an evolution of traditional sustainability reporting. While conventional reports often focus on compliance and data, STEPS integrates strategic reflection, relational accountability, and continuous improvement. It serves as a bridge between Impact Marketing, Corporate Responsibility, and Contemporary Marketing Management, offering a human-centered and narrative-based approach to documenting sustainability. Unlike static sustainability reports, STEPS emphasizes progress over time and the active involvement of stakeholders, promoting transparency and co-creation in line with the principles of People × Purpose × Planet = Prosperity.

STEPS is designed for companies—especially SMEs—committed to integrating sustainability into their operations, culture, and communication.

It provides a structured and accessible framework for documenting sustainability initiatives and assessing their real-world impact.

A complete STEPS typically includes:

1. Introduction – a company overview and a formal declaration of its sustainability commitment.

2. Stakeholder Mapping – identification of internal and external stakeholders, with emphasis on active participation.

3. Brand Identity and Marketing Distinguo – articulation of mission, vision, purpose, and values that link brand strategy with sustainability goals.

4. Sustainability Assessment – presentation of ESG performance indicators and results from recognized assessments (e.g., NeXt Index ESG®, B Impact Assessment).

5. Impact Projects – description of initiatives that demonstrate the organization’s tangible contribution to society and the environment.

6. Supply Chain Traceability – transparency across production and distribution processes to ensure ethical sourcing.

7. Conclusions and Resolutions – reflection on lessons learned and plans for future improvement.

Beyond being a reporting document, STEPS functions as a management and communication tool:

• Internally, it nurtures sustainability awareness among employees and strengthens corporate culture.

• Externally, it enhances trust, credibility, and stakeholder engagement by demonstrating measurable progress and authentic purpose.

Through iterative publication, STEPS transforms sustainability communication into a virtuous cycle of learning, transparency, and impact.

It aligns with European standards such as the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS) while maintaining accessibility for small and medium enterprises.

A manufacturing SME might publish its STEPS annually, documenting energy efficiency improvements, employee training programs, and local community projects. Each edition includes quantifiable results, stakeholder feedback, and new goals—turning sustainability from a declaration into a living strategy and relational narrative.