Revistes Catalanes amb Accés Obert (RACO)

Estrategia corporativa en el ámbito de la sostenibilidad

Carlos H. Hurtado Jaramillo, Núria Arimany Serrat, Xavier Ferràs-Hernández, Dulcinea Mejide

Resum


Purpose: The paper aims to strengthen the structures of analysis by identifying
relevant aspects that within a bibliographic exploration and under academic criteria are
considered relevant to assessment of corporate achievements and evolution in relation
to its sustainability strategy.
Design/methodology: Qualitative research methodology. The paper is a literature
retrospective of 25 years, based on interpretations made by the authors of 90 articles in
the field of sustainability management; thus a consensus of opinion is established in relation to aspects of strong interest in order to develop an instrument with analytical
approach and strategy.
Findings: The contexts that reached greater consensus and have a strong interest for
authors are those aspects associated with required elements of Control for a proper
check, inspection, supervision or intervention in sustainability management processes,
and Integration within the corporate operational structure as an element of cohesion
between corporate management mechanisms.
Research limitations/implications: Qualitative data are a representative sample of
articles in a single language, which were extracted from two bibliographic databases
(Scopus and ISI Web Knowledge). Although there is a wide and varied catalogue of
articles in different languages and in different databases, it is an exhaustive exploration
that goes beyond the scope of this study.
Practical implications: The paper highlights the importance of linking data collected
from different corporate management mechanism which are directly involved in the
sustainability strategy and challenges of using such data to extend the benefits this
association brings to the relationship of local-global sustainability.
Social implications: The paper propose the implementation of a scorecard to
organizations as horizontal coordination tool for corporate management mechanisms;
thus it's provided to managers a global view of the organization from different
perspectives; its use as management support has high value, since allowing
continuously monitor whether a company will achieve defined outcomes within a
strategic sustainability plan.
Originality/value: The paper provides an overview of management aspects that
remain iteratively as base of research studies by scholars and that through a reassociation
of ideas allows the setting up a proposal regarding at some consensus
identified.

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