Objective: The sustainable development goals require companies to rethink the way in which economic and social value is created. This article aims to propose an alternative approach to studying business performance from an inclusive and sustainable perspective. Theoretical Framework: The contributions of organizational development theory are employed, and based on its principles, business performance, its levels, and indicators are characterized. Method: Documentary research was conducted, taking as a starting point the units of analysis proposed by organizational development theory. Results and Discussion: Variables associated with the organizational levels declared by organizational development theory were identified, and the benefits they bring to comprehensive business performance are supported. Research Implications: Business performance is characterized and classified based on the three levels of an organizational system: the individual level (personnel performance), the group and environment level (group performance), and the organizational level (organizational performance). Originality/Value: The literature is ambiguous when it comes to defining and measuring business performance. In many cases, the sole focus is financial performance. This paper highlights the need to broaden the framework for studying business performance and decent work by revaluing the role of individuals in achieving business organizational goals through work.
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