Work

A Sustainable Performance-Based Model for Enterprise Transition Toward Sustainability Applicable to the Mexican Context

Year: 2026

Type: article

Abstract: There are several frameworks for corporate sustainability indicators (GRI, B-LAB, WBCSD, etc.) which allow for the selection of indicators based on convenience or subjective criteria. In this work, we aim to propose a common framework based on relevant indicators for companies operating in the Mexican context to provide a basis for their transition to sustainability. We analyzed five international corporate sustainability indicator frameworks and decided to use the CoP, BIA, and CSA evaluation tools. The set of indicators (n = 294) was evaluated by a panel of judges with profiles covering several fields of sustainability, followed by an analysis of agreement using Kendall’s W. The weighting for each judge was equally distributed, and the TOPSIS Multicriteria Decision Method (MCDM) was used to calculate the Relative Proximity Coefficient (RPC) for each indicator. The RPC values were stratified into priority levels and used to build a model to guide Mexican enterprises toward sustainability, which indicates that planet factors initially have the highest priority. As the company grows, it should incorporate more sustainable elements across the social, governance, and prosperity spheres. The model may serve as a roadmap for companies seeking sustainability.

Source: Sustainability

DOI: 10.3390/su18041993

Authors: María C. Martínez-Cuevas, Alejandro D. Camacho, Mariana Marcelino-Aranda, Blanca E. Gutiérrez-Barba, Cinthia Y. Velazquez-Ramos

Institution: Instituto Politécnico Nacional

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: gold

Estimated APC paid: $2,896

Funder: Instituto Politécnico Nacional