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Estrategia corporativa en el ámbito de la sostenibilidad

Corporate strategy in the field of sustainability

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Abstract (2. Language): 
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.
Abstract (Original Language): 
Objeto: El documento pretende fortalecer las estructuras de análisis identificando los aspectos que dentro de una exploración bibliográfica y bajo el criterio de los académicos sean considerados relevantes para la valoración de logros y evolución de la organización en relación a su estrategia de sostenibilidad. Diseño/metodología/enfoque: Metodología de investigación cualitativa. El estudio parte de una retrospectiva bibliográfica de 25 años, con base en las interpretaciones realizadas por los autores de 90 artículos en el ámbito de la gestión de la sostenibilidad; de esta manera se establece un consenso de opinión respecto a aspectos de marcado interés que debe contener un instrumento de enfoque analítico que permita ajustar la estrategia de sostenibilidad de la organización. Aportaciones y resultados: Los contextos que alcanzaron un mayor consenso y presentan un marcado interés para los autores son los que asocian aspectos relacionados con los elementos de control necesarios para que exista una adecuada comprobación, inspección, fiscalización o intervención en los procesos de gestión de la sostenibilidad, e integración dentro de la estructura operativa de la empresa como un elemento de cohesión entre los mecanismos de gestión corporativa. Limitaciones: Los datos cualitativos son una muestra representativa de artículos en un idioma específico, los cuales fueron extractados de dos bases de datos bibliográficos (Scopus e ISI Web Knowledge). Aunque existe un amplio y variado catálogo de artículos en diferentes idiomas y en diversas bases de datos, es una exploración exhaustiva que está más allá del alcance de este estudio. Implicaciones prácticas: El estudio pone de relieve la importancia de asociar los datos recogidos de los diferentes Mecanismos de Gestión Corporativa (MGC) que están directamente involucrados en la estrategia de sostenibilidad, así como los retos que implica el uso de dichos datos para ampliar los beneficios que esta área aporta a la relación de sustentabilidad local-global. Implicaciones sociales: El estudio propone la implementación del cuadro de mando en las organizaciones, como herramienta de coordinación horizontal para los mecanismos de gestión corporativa; de esta manera se proporciona a los administradores una mirada global de la organización desde diferentes perspectivas; su uso como soporte a la gestión es de alto valor, ya que permite controlar de forma continua si una empresa va a alcanzar los resultados definidos dentro de un plan estratégico de sostenibilidad. Originalidad / Valor añadido: El estudio ofrece una visión de los aspectos de gestión que de forma iterativa siguen siendo base de estudio por académicos, y que mediante una re-asociación de ideas permite la generación de una propuesta con base en algunos consensos identificados.



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