Development of a decision-making framework addressed to SMEs and consultants to support the assessment, adoption and implementation of corporate sustainability

Abstract

Sustainability concepts applied to organizations have recently come under the spotlight, as increasingly aware internal and external stakeholders require companies to implement sustainable principles and strategies in their business models.

In order to address this phenomenon, several tools have been developed to assist organizations in assessing sustainability and transitioning to these new principles. However, the lack of shared procedures, along with the proliferation of new practices, often not standardized, have led to uncertainties on selecting the most suitable tool or methodology to use.

This thesis aims at identifying and systematizing, through the development of a logical process called Framework, the most consolidated key procedures and tools for evaluating, adopting and implementing environmental, social and economic sustainability within companies.

The developed decision-making framework will serve as a support tool for both, business consultants, who guide companies in the process of adopting and implementing sustainability principles, and companies that could independently follow the procedures, tools and methodologies developed and proposed in the decision-making framework. This flexible tool can be seen as a road map to help business consultants and companies in the assessment of material issues (materiality) and key corporate externalities, in the adoption and implementation of sustainability through a proactive approach as well as in the reporting of the achieved results and progresses.