Construction of a model for corporate sustainability assessment: a case study in the textile industry

Abstract

Due to the increasing pressure for companies to become more accountable and transparent regarding their actions, the stakeholders have been provided with information beyond the scope of company's financial performance including evidence of good corporate governance, source of raw material, the manufacturing process, and life cycle of the products. Business leaders have recognized the need to respond to these pressures by conducting operations focusing on the business success and meeting stakeholders' demands. Accordingly, in this study, a model for assessment of corporate sustainability was constructed considering the company's need to seek business longevity. Therefore, a case study was carried out in a medium sized textile industry in Paraná state adopting the Multicriteria Methodology for Decision Aid - Constructivist as the intervention tool. This methodology was chosen because it makes it possible to identify a set of performance indicators that characterize the company sustainability and to measure the organization properties and its commitment to sustainability, both individually and globally. The model identified that the company's strategy should include all the criteria of the economic, social, and environmental areas demonstrating that the differences between the replacement rates are strictly small. Furthermore, the model revealed that the actions of communication with the stakeholders are of great importance and that a lot of effort is needed in terms of awareness of employees, suppliers, customers, consumers, and the community of sustainability issues.

Sustentabilidade corporativa e criação de valor: o caso “Dow Jones Sustainability Index”

“…Thus, corporate sustainability is considered the ultimate goal while corporate social responsibility is an intermediate stage in which firms try to balance the triple bottom line of economic responsibility, social responsibility and environmental responsibility. Corporate social responsibility is related to transparency phenomena, dialogue with stakeholders and sustainability reports, while corporate sustainability focuses on value creation, environmental management, cleaner production systems, and human capital management (Zamcopé et al, 2012).…”

“…In academic debates and business environments, hundreds of concepts and definitions have been proposed, referring to a more humane, more ethical and more transparent way of doing business (Zamcopé et al, 2012). According to the author, the concept of corporate sustainability encompasses the meeting of the needs of stakeholders directly or indirectly, without compromising its ability to meet the needs of future stakeholders.…”

Avaliação multicritério de desempenho: o caso de um Tribunal de Justiça

“…Esse entendimento da avaliação de desempenho tem conduzido nas últimas décadas a dezenas de aplicações práticas e cientí-ficas publicadas em periódicos internacionais qualificados (Ensslin, Ensslin, Dutra, & Petri, 2007), (Ensslin, Giffhorn, Ensslin, Petri, & Vianna, 2010), (Ensslin, Dutra, & Ensslin, 2000), (Della Bruna, Ensslin, & Ensslin, 2014); (Della Bruna, Ensslin, & Ensslin, 2011), (Giffhorn, 2011), , (Longaray, Ensslin, Ensslin, & Da Rosa, 2015), (Marafon, Ensslin, Lacerda, & Ensslin, 2015), (Micheli & Mari, 2014), (Rolim Ensslin, Ensslin, Back, & Lacerda, 2013), (Tasca, Ensslin, Rolim Ensslin, & Bernardete Martins Alves, 2010), (Tasca, Ensslin, & Ensslin, 2012), (Zamcopé, Ensslin, & Ensslin, 2012). De tais estudos, verifica-se a oportunidade de elicitação do desenvolvimento de modelos de avaliação de desempenho construtivistas no âmbito das organizações públi-cas brasileiras.…”

Modelo de Apoio a gestão agrícola: Estudo de caso na produção de frutas

“…Por se tratar de um segmento da economia que envolve múltiplos atores, com objetivos conflitantes, e com características singulares desaconselhando o uso de modelos genéricos, será utilizado a Metodologia Multicritério em Apoio a Decisão Construtivista como instrumento de intervenção, dado sua capacidade de contribuir com tais contextos (ZAMCOPÉ, ENSSLIN;ENSSLIN 2012;ENSSLIN et al, 2015).…”