Corporate sustainability assessment heuristics: A study of large Brazilian companies

Schrippe, Patrícia; Ribeiro, José Luís Duarte

doi:10.1016/j.jclepro.2018.02.232

Cited by 20 publications

(14 citation statements)

References 29 publications

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“…Sunil and Kumar [29] utilized EFA to classify the challenges of industry 4.0 in facilitating targeted solutions. Schrippe and Ribeiro [30] attempted to identify the main criteria for benchmarking corporate sustainability using EFA and revealed the inefficiency of the social dimension.…”

Section: Proposed Methodsmentioning

confidence: 99%

“…Government certification (C9) can provide the core competence for SMEs to acquire competitive advantages in the market. Offering information transparency for stakeholders (C8) enables enterprises to maintain the stability of their overall market condition and has a beneficial effect on the establishment of corporate social sustainability [30,40].…”

Section: Proposed Attributesmentioning

confidence: 99%

“…Information transparency should be offered to stakeholders in terms of the details of the enterprise's products and services. [30] C9 Government Certification Refers to conformity assessment by a certification body accredited by the government to prove that an organization's products, services, and management systems comply with the relevant standards, technical specifications, or mandatory requirements.…”

Section: Information Transparency For Stakeholdersmentioning

confidence: 99%

See 2 more Smart Citations

Sustainable Development Performance for Small and Medium Enterprises Using a Fuzzy Synthetic Method-DEMATEL

Chen

et al. 2019

Sustainability

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Small and medium enterprises (SMEs) are forced to adhere to sustainable development (SD) regulations and standards. However, SMEs encounter difficulty in assessing their performance due to the lack of an efficient and effective approach to deal with the uncertainties in hierarchical relationships and interrelationships. Moreover, interrelations exist among the proposed attributes that increase the difficulty of the assessment. To overcome these issues, exploratory factor analysis is used to screen out the less important attributes and build a hierarchal structure. The fuzzy synthetic method addresses the hierarchical structure and decision-making, and a trial evaluation laboratory assesses the interrelationships among the attributes by providing a visual interrelationship map. The results indicate that strategic and financial management are the major problems for SMEs. SD relies on enhancing sustainable supply chain performance, sustainable human resources and environmental management. This study contributes by not only filling the information gap for SD for SMEs but also providing a guideline for improvement. The theoretical and managerial implications are discussed.Sustainability 2019, 11, 4119 2 of 25 extended the concept to balance economic, environmental and social aspects. Wu et al. [4] argued that SD cannot take only economy, environment and society into account but also must consider operations, resilience, the long term and stakeholders. Witjes [5] found that enterprises are impacted by diverse SD aspects, and these impacts are not limited to only environmental or social aspects. Launching SD not only promotes the reputation of an enterprise and fulfills the expectations of the public but also becomes a core competence in competing with rivals. Although prior studies have extensively discussed SD, a discussion from the perspective of SMEs and a guideline for improvement is lacking.SMEs exist in diverse industries and often face resource constraints in developing SD. Thus, 70% of all industrial pollutants are generated by SMEs [6]. A previous study has demonstrated that approaches to launching SD must be formulated with SME features rather than simply shifting SD practices from large enterprises to SMEs, as the latter approach has been indicated to be unsuitable [7]. Although large enterprises and governments have attempted to increase SME engagement in sustainability initiatives, a framework allowing SMEs to clarify and launch the requested SD arrangements is lacking [8][9][10]. In addition, ways to assess performance and expressively engage SMEs in real SD management and practices are absent in previous studies [11].Prior studies have not proposed valid and reliable hierarchical structures or dealt with the interrelationships among the attributes. For instance, Udo and Jansson [12] noted that SD is a multidimensional, multidisciplinary, and interdisciplinary problem of significant complexity and uncertainty. To deal with SD assessment, exploratory factor analysis (EFA) is employed to screen the attribu...

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Section: Proposed Methodsmentioning

confidence: 99%

Section: Proposed Attributesmentioning

confidence: 99%

Section: Information Transparency For Stakeholdersmentioning

confidence: 99%

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Sustainable Development Performance for Small and Medium Enterprises Using a Fuzzy Synthetic Method-DEMATEL

Chen

et al. 2019

Sustainability

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“…Within recent years, several methods of sustainable resource management at the company level have appeared in publications (Ifko 2016;Capatina et al 2017;Kosacka and Werner-Lewandowska 2017;Oh et al 2018;Schrippe and Ribeiro 2018;Ashrafi et al 2019). Academics have also been trying to improve the methods for valuing the individual capital of enterprises (Meszek 2015), as well as the methods for creating tools for capital management (Gogan et al 2014;Łataś and Walasek 2016).…”

Section: Introductionmentioning

confidence: 99%

Sustainable Enterprise Capital Management

Klimek¹

2020

Economies

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The paper presents the idea of a new method of sustainable enterprise capital management. The idea is based on a principle that states that the faster an enterprise achieves and maintains a balance between its capitals, the more effective the management is. The concept forms a part of the search for an alternative to net profit, which is a basic but outdated measure in modern times. After the introduction, the author outlines the basic principles and foundations of the new method. After introducing the principles and assumptions of the new idea, the author, in his paper, describes the studies that aimed at a practical checking of the possibilities of measuring the effectiveness of the company’s economic condition and the effects of management in accordance with the new principles. They were carried out in one of the food industry companies, whose shares are listed on the Warsaw Stock Exchange. Two new economic indicators were used in the study. The general conclusion of the study is as follows: new principles of sustainable capital management can be applied in practice to measure the effectiveness of the enterprise and the work of the management board, but there are still many conditions and problems listed in the paper that should be the subject of further work. The issue that still needs a lot of research within the whole idea is the problem of valuing the current and optimal level of corporate capital. The conclusions outline the strengths and weaknesses of the new method.

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“…They divided the existing categories into compulsory and compensatory categories based on the assessment of the index categories by a group of experts. The compulsory categories must be fulfilled by organisations at least to some extent in order for them to be considered socially responsible, this does not apply for the compensatory categories (Schrippe & Ribeiro, 2018). In case when the index (sub)categories resulted primarily from the review -see table 2, the review was often supplemented by other methods -most often by individual or group interviewing of experts.…”

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confidence: 99%

Construction and Significance of Corporate Social Responsibility Indices – from Results to the Essence

et al. 2020

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Background and Purpose: Regular reporting on Corporate Social Responsibility (hereinafter referred to as CSR) should make it easier for enterprises to identify the sustainability risks and lead to an increased investors and consumers’ confidence. The aim of the paper is to find out how the indices which evaluate the socially responsible behaviour of enterprises are constructed.Design/Methodology/Approach: The scoping review is the method used in this study. The scoping question is: What do we know about the construction of indices evaluating the socially responsible behaviour of organisations from the existing expert resources?Results: The analysis of 20 papers shows that there is no consensus about the method of determining the weights and constructing the index. There are 4 approaches to the aggregated index construction. The first one uses the percentage of filling the specific criteria or the average of values of specific dimensions of the index. The second one uses the multi-criteria decision-making methods (most often the Analytical hierarchical process method). The third one uses unconventional linguistic models and fuzzy logic and finally, the fourth one uses the factor analysis or the method of the main components.Conclusion: The main feature of CSR indices lies in their methodological disunity. It complicates the understanding of the CSR outputs and essentially makes it impossible to create a CSR performance ranking, especially for small and medium-sized enterprises (hereinafter referred to as SMEs).

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Corporate sustainability assessment heuristics: A study of large Brazilian companies

Cited by 20 publications

References 29 publications

Sustainable Development Performance for Small and Medium Enterprises Using a Fuzzy Synthetic Method-DEMATEL

Sustainable Development Performance for Small and Medium Enterprises Using a Fuzzy Synthetic Method-DEMATEL

Sustainable Enterprise Capital Management

Construction and Significance of Corporate Social Responsibility Indices – from Results to the Essence

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