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This paper provides a methodology for assessing sustainability performance by using financial reports of organisations. In this process, we applied Talcott ParsonsВ’ AGIL paradigm, which is based on system theory and states that the continuity of a social system requires the balance performance between all four components of the system: adaptation (A), goal attainment (G), integration (I) and latent pattern maintenance (L) or values [1]. In her doctoral thesis, Roostalu proved that the AGIL paradigm constitutes a ...