STRATEGIC CAPEX PLANNING FOR SUSTAINABLE MANUFACTURING INFRASTRUCTURE
DOI:
https://doi.org/10.18623/rvd.v23.7611Keywords:
Strategic CAPEX, Sustainable Manufacturing, SAMIGA, CGS, Lifecycle Costing, ESG Governance, Capital Allocation, Vision 2030, NIDLP, Manufacturing InfrastructureAbstract
Strategic capital expenditure planning has become a sustainability governance mechanism, not merely a financial exercise. This paper develops the Sustainability-Adjusted Manufacturing Investment Governance Architecture (SAMIGA) to address a documented gap: sustainability-adjusted investment metrics are structurally disconnected from operational CAPEX approval in most manufacturing organisations. Drawing on peer-reviewed literature published between 2020 and 2025 and implementation evidence from a regional FMCG manufacturer operating a multi-site manufacturing network across the IMEA region, the paper proposes a five-component framework and a quantified scoring tool, the SAMIGA Composite Governance Score (CGS). Before governance reform, approval cycles averaged 23 days, monthly reporting consumed seven hours of manual effort, and audit preparation required two weeks; after reform, cycle time fell by 40 per cent, reporting effort dropped to under one hour, and documentation completeness rose from 55 to 87 per cent. The CGS operationalises the framework through a weighted scoring equation enabling comparable portfolio ranking, supported by a scoring rubric, a worked three-project example, and a post-investment verification protocol. Comparative analysis confirms that SAMIGA addresses a gap not covered by ISO 14031, ISO 55000, GRI Standards 2021, or IFRS S1/S2. The framework offers a practical governance architecture aligned with Saudi Vision 2030, the National Industrial Development and Logistics Programme, and the Saudi Green Initiative.
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