| Title |
Corporate sustainability management: a proposed multi-criteria model to support balanced decision-making |
| ID_Doc |
75570 |
| Authors |
Garcia, S; Cintra, Y; Torres, RDSR; Lima, FG |
| Title |
Corporate sustainability management: a proposed multi-criteria model to support balanced decision-making |
| Year |
2016 |
| Published |
|
| DOI |
10.1016/j.jclepro.2016.01.110 |
| Abstract |
Companies have been challenged to attend to multiple objectives and to achieve appropriate decisions facing dichotomies mentioned in literature, such as shareholder versus stakeholder; financial versus non-financial; single versus multiple measures. Since the translation of the sustainable development concept to business by the triple bottom line (TBL), there have been attempts to implement operational approaches. This study proposes a model that helps corporate decision-making considering the TBL framework and a stakeholder view. Multi-criteria decision aid methods are used to generate a sustain ability balanced single measure and performance indices. We apply the model to a Brazilian electricity corporation, where the indices are calculated from existing GRI indicators, and the use of the model within the company's strategic plan annual review is demonstrated. The findings suggest that the model has the potential to support informed decisions and the integration of corporate sustainability performance measurement and reporting activities with traditional management control systems. (C) 2016 Elsevier Ltd. All rights reserved. |
| Author Keywords |
Sustainability accounting; Sustainability performance measurement; Triple bottom line; Multi-criteria decision aid |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Science Citation Index Expanded (SCI-EXPANDED); Social Science Citation Index (SSCI) |
| EID |
WOS:000384385400016 |
| WoS Category |
Green & Sustainable Science & Technology; Engineering, Environmental; Environmental Sciences |
| Research Area |
Science & Technology - Other Topics; Engineering; Environmental Sciences & Ecology |
| PDF |
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