## 4 Discussion
ISO-22400 defines the application of KPIs and sub-KPIs and their formulas, corresponding elements and benefits, from thirty-five KPIs oriented towards a manufacturing execution system (MES)--a software package combining multiple execution management components into single and integrated solutions focused on the management of shop-floor operations such as material delivery and consumption, as well as production progress [27]. On the other hand, the ISA-95 standard describes entities at the shop-floor level, where information technologies and operation technologies interact, developing an automated interface between the company and the control systems [13]. In this regard, the IoT device detects a product on the production line, and its data such as \"time\", \"quantity\", \"location\", \"value\" and \"status\" are sent to the MES. Then, these data are aligned with the production performance model, which consists of the three subparts of actual equipment, actual produced material and actual consumed material [27]. The CM contributes to emphasizing the balance between social and environmental sustainability in the business context to achieve the benefits of adopting sustainable manufacturing in the production process and supply chain; that is, it goes beyond monitoring the environmental conditions of the industry, as mentioned earlier. In other words, the CM is concerned with reducing or eliminating environmental hazards, to preserve natural resources and employee/community well-being. The objective of the CM is to assess the performance of the strategy at the shop-floor level and in the corresponding supply chain, considering the IoT technology dimension, the environmental sustainability dimension and the social sustainability dimension. For instance, in relation to the IoT technology dimension, the CM aims to assess the point of view of managers and top managers in relation to IoT technology perspectives, which influences their IoT implementation purposes. The company's potential for innovation in IoT technologies lies in its operations and supply chain. The company's \"smartness\" and \"responsiveness\" also lies in the interconnection between the IoT technologies of its operations and supply chain, which allows the identification, selection, analysis and management of relevant information regarding potential events or problems with real-time responses. Thus, the company's data flows regarding IoT technology, within its operations and across its supply chain, support decision makers and influence the performance measurement implementation. With regard to the dimension of environmental sustainability, the CM proposes to assess the company's commitment to the relationship between environmental sustainability and digital transformation in its own operation and in its supply chain. At this level, the development of procedures should be carried out to measure resources consumption (i.e., usage of water, raw materials and energy), the design for 6R, by-products and the pollution generated by the company and its supply chain, based on IoT technologies. Digital technology (IoT technologies) and environmental approaches as integrated practices must exist to mitigate and/or eliminate resource consumption (water use, raw materials and energy), by-products and pollution, and to improve the design for 6R, by the company and its supply chain. Regarding the dimension of social sustainability, the CM recommends assessing the company's commitment to social sustainability and digital transformation in its operations and in the supply chain. It is also related to the development of procedures to measure human factors in relation to the implementation of IoT technologies in the company and its supply chain, as well as the assessment of the human factors in relation to the implementation of IoT technologies in the company and its supply chain. Digital technology (IoT technologies) and social approaches as integrated practices enhance human factors in the company and its supply chain.