Sustainability evaluation model for manufacturing systems based on the correlation between triple bottom line dimensions and balanced scorecard perspectives

作者: Alaercio Nicoletti Junior , Maria Célia de Oliveira , André Luís Helleno

DOI: 10.1016/J.JCLEPRO.2018.04.136

关键词: Process (engineering)Manufacturing systemsComputer scienceBalanced scorecardProcess managementTriple bottom lineCorrelationSustainabilityPerformance indicatorCorporate governance

摘要: Abstract The evolution of the concept sustainability associated with demands society has transformed management models manufacturing systems. Several evaluation based on indicators that represent economic, environmental and social dimensions triple bottom line (TBL) have been proposed in literature. However, definition coverage become a challenge. Thus, aim this article is to propose model correlation matrix between TBL perspectives (learning growth, process, market financial) balanced scorecard (BSC) model. Based literature review, study proposes performance for each these correlations, obtained via X BSC matrix, which resulted This also provides governance logic establishing flow assure compliance matrix. was applied Brazilian manufacturer food beverage, through visits interviews. application showed 12 correlations allow comprehensive detailed system, because it involves perspectives, enables correlation. can be useful defining assessment integrated into multi-criteria decision methods improve organizational performance.

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