Abstract
The recent years has arisen a global discussion in relation with how to incorporate sustainability at a business level. Corporate sustainability is a multidimensional concept, is the translation of Sustainable Development concept at a business level. Sustainability in organizations must be managed and assessed by decision makers, for that reason a multi-criteria sustainability performance measurement is necessary. The aim of this paper is combine different important tools that helps to make operative corporate sustainability and sustainability performance measurement in Cuban organizations. The combination of Sustainability Balanced Scorecard, multi-criteria decisions models like: Analytic Network Process, and Matrix of Sustainable Strategic Alignment, can help managers in sustainability performance measurement and assessment. The result of this paper focus in a Corporate Sustainability Measurement Network design as a first approach for further sustainability performance measurement systems development emphasizing in multi-criteria analysis.
Highlights
Businesses are being pressured to address environmental and social responsibility performance in addition to the traditional financial performance
A successful Performance Measurement Systems (PMS) is a set of performance measures that provides a company with useful information that helps to manage, control, plan and perform the activities undertaken in the company (Tangen, 2005)
Because the term sustainability must go beyond the organization, it interacts with society, stakeholders and other organizations, the new denomination is called Enterprise Sustainability Performance Systems Measurement (ESPMS)
Summary
The driving force of this trend is the increasing environmental and social risk costs that adversely impact the financial bottom line This phenomenon has been mainly driven by the legislation as resulting of the need to conserve natural resources and minimize negative impacts, to achieve a balance among economic efficiency and labor productivity, the use of renewable natural resources and non-renewable, to foster social development arising from the organizations’ performance. CS is a multidimensional concept which includes: business strategies, financial returns, costumer’s satisfaction, stakeholder’s interests, internal process and human factor. Translate this idea in the daily operations of organizations is not an easy task. The indicators selection, the data collection and weight process with ANP/AHP were performed ; iv) Limitations and v) Conclusions of the study
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