Abstract
In the last 20 years, from the Rio Summit, has been a growing concern for global sustainability in all sectors of society. The business organizations do not escape this trend and seek more sustainable ways to generate value. This phenomenon has been driven primarily by the associated legislation arising from the need to conserve natural resources and reduce impacts across economic, social and environmental dimensions, associated with organizations performance. This research proposes a structured approach for sustainability performance evaluation trough Corporate Index of Sustainability Performance (CISP) in Cuban organizations, combining different tools like: ISO 14031, Sustainability Reporting Guidelines of Global Reporting Initiative, Balanced Scorecard and muticriteria methods. Also is exposed the design of a web application that enable the management, storage and integration of sustainability indicators and CISP calculus for assessing the business sustainability performance. Were used, as study case; four small power plants of distributed generation in electric sector of Villa Clara, Cuba.
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Medel-González, F., García-Ávila, L., Acosta-Beltrán, A., Hernández, C. (2013). Measuring and Evaluating Business Sustainability: Development and Application of Corporate Index of Sustainability Performance. In: Erechtchoukova, M., Khaiter, P., Golinska, P. (eds) Sustainability Appraisal: Quantitative Methods and Mathematical Techniques for Environmental Performance Evaluation. EcoProduction. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-32081-1_3
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