Sustainability performance measurement with Analytic Network Process and balanced scorecard: Cuban practical case

Medel-González, Frank; García-Ávila, Lourdes Francisca; Salomon, Valério Antonio Pamplona; Marx-Gómez, Jorge; Hernández, Cecilia Toledo

doi:10.1590/0103-6513.189315

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Articles • Prod 26 (3) • Jul-Sep 2016 • https://doi.org/10.1590/0103-6513.189315 copy

Sustainability performance measurement with Analytic Network Process and balanced scorecard: Cuban practical case

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

The recent years has arisen a global discussion in relation with how to incorporate sustainability at a business level. Corporate sustainability is a multidimensional concept, is the translation of Sustainable Development concept at a business level. Sustainability in organizations must be managed and assessed by decision makers, for that reason a multi-criteria sustainability performance measurement is necessary. The aim of this paper is combine different important tools that helps to make operative corporate sustainability and sustainability performance measurement in Cuban organizations. The combination of Sustainability Balanced Scorecard, multi-criteria decisions models like: Analytic Network Process, and Matrix of Sustainable Strategic Alignment, can help managers in sustainability performance measurement and assessment. The result of this paper focus in a Corporate Sustainability Measurement Network design as a first approach for further sustainability performance measurement systems development emphasizing in multi-criteria analysis.

Keywords:
Sustainability performance; Measurement network; Analytic Network Process

Pillars	Social	Economic	Environmental
Financial returns	Distribution profit to stakeholders (suppliers, distributors, communities, and other stakeholders) Create structures that supports other activities in the region	Maximization of profits Revenue maximization	Technology investments aligned to the concepts of clean productions and innovation Participation in sustainability indexes Participation in the program of carbon credits
Costumer´s satisfaction & stakeholders interest´s	Increased external perception about its social commitment through the development of social programs with public agencies or private	Increased participation in the market Customer retention Identifying new markets	Increased external perception about its environmental commitment with environmental programs
Internal processes	Transparent, ethical and fair treatment in intra-organizational relationships (selection, assessment and contact with all stakeholders)	Optimization of production processes internal and external Standardization establishment, reducing errors and waste	Demands of environmentally sound practices in intra-organizational processes Implementation of environmental standards
Learning & Growth	Cultural and educational development of the stakeholder process	Investment in the development of necessary and adherent competences to the organization's results	Understanding, development and multiplication of environmentally responsible culture

Pillars	Social	Economic	Environmental
Financial returns	• Share part of the business profit for Government budget.	• Maximization of profits and cost reduction.	• Encourage the development of innovative projects and prioritize investments that foment a better sustainability performance
Costumer´s satisfaction & stakeholders interest´s	• To prevent the occurrence of environmental and occupational health and safety incidents	• To reduce Power Plant costs for complaints and / or claims of stakeholders and fines impositions for fissures in regulatory compliance	• To comply with all applicable legislation and regulations at national and international levels
Internal processes	• Win-win relationships with communities and stakeholders.	• Efficient use of raw materials and emissions reductions	• To prevent or minimize contamination of the environment. • Minimization of the negative environmental impacts associated with electricity generation
Learning & Growth	• To have a highly qualified and motivated staff	• Continually improvement of training and environmental information disclosure	• The aware of workers obligations and responsibilities with environmental aspects and impacts associated with their work • To achieve employee’s commitment with environmental protection issues.

Perspectives		Indicators
Financial returns	F1	MW generation cost ($/MW)
	F2	Investment in triple bottom line ($/year)
	F3	Significant fines and non-monetary sanctions (#)
	F4	Cost related triple bottom line ($/year)
Costumer´s satisfaction & stakeholders interest´s	CS1	Occupational health and safety incidents (#)
	CS2	Internal or external auditing or verification (#)
	CS3	Regulatory compliance (%)
	CS4	Stakeholders complaints (#)
	CS5	Results of surveys measuring customer satisfaction (%)
Internal processes	IP 1	Specific consumption of Fuel or Diesel (gr/kWh)
	IP 2	Muds and residual waters generated (m³)
	IP 3	Water consumption per MW (m³/MW)
	IP 4	Noise levels (dB)
	IP 5	Greenhouse gas emissions (Kg CO₂ e/MW)
Learning & Growth	LG1	Number of employees with environmental requirements in the description of their jobs (#)
	LG2	Business sustainability improvement solutions generated by workers (#)
	LG3	Surveys results of employees about their knowledge related sustainability issues in the organization (%)
	LG4	Average hours of training per employee (hours/year)

I=0.015	Economic	Environmental	Social	Vector
Economic	1	3	2	0.54
Environmental	0.33	1	1	0.21
Social	0.5	1	1	0.25

I = 0.042		Financial	C&S	I. Process	Learning	Vector
Economic	Financial	1	2	1	2	0.32
	C&S	0.5	1	0.33	2	0.18
	I. Process	1	3	1	2	0.36
	Learning	0.5	0.5	0.5	1	0.14
I = 0.089
Environment	Financial	1	0.25	0.33	0.33	0.09
	C&S	4	1	0.5	3	0.31
	I. Process	3	2	1	4	0.45
	Learning	3	0.33	0.25	1	0.15
I = 0.017
Social	Financial	1	1	4	3	0.39
	C&S	1	1	4	2	0.36
	I. Process	0.25	0.25	1	1	0.11
	Learning	0.33	0.5	1	1	0.14

*I = 0*	Financial	C&S	I. Process	Learning	Vector
Financial
C&S		1	0.25	0.5	0.14
I. Process		4	1	2	0.57
Learning		2	0.5	1	0.29
I = 0.01
Financial	1		1	0.33	0.21
C&S
I. Process	1		1	0.5	0.24
Learning	3		2	1	0.55
I = 0.04
Financial	1	2		1	0.39
C&S	0.5	1		0.33	0.17
I. Process
Learning	3	1		1	0.44
I = 0.04
Financial	1	1	4		0.17
C&S	1	1	0.33		0.19
I. Process	0.25	3	1		0.63
Learning

0,09	F1	F2	F3	F4	Vector	0,07	CS1	CS2	CS3	CS4	CS5	Vector
F1	1	0.25	0.33	0.5	0.1	CS1	1	2	0.5	0.33	1	0.14
F2	4	1	4	2	0.47	CS2	0.5	1	0.25	0.5	0.25	0.08
F3	3	0.25	1	0.33	0.15	CS3	2	4	1	2	2	0.35
F4	2	0.5	3	1	0.28	CS4	3	2	0.5	1	2	0.26
						CS5	1	4	0.5	0.5	1	0.17
0,074	LG1	LG2	LG3	LG4	Vector	0,08	IP1	IP2	IP3	IP4	IP5	Vector
LG1	1	0.25	3	0.5	0.09	IP1	1	0.5	1	2	1	0.19
LG2	4	1	2	2	0.42	IP2	2	1	0.5	3	2	0.26
LG3	0.33	0.5	1	4	0.34	IP3	1	2	1	2	3	0.30
LG4	2	0.5	0.25	1	0.15	IP4	0.5	0.33	0.5	1	2	0.13
						IP5	1	0.5	0.33	0.5	1	0.12

I = 0		IP3	IP5	Vector	I = 0		CS1	CS3	Vector
LG4	IP3	1	4	0.8	IP4	CS1	1	5	0.83
LG4	IP5	0.25	1	0.2	IP4	CS3	0.2	1	0.17
I = 0		IP2	IP5	Vector	I = 0		F3	F4	Vector
LG3	IP2	1	6	0.86	IP4	F3	1	5	0.83
LG3	IP5	0.17	1	0.14	IP4	F4	0.2	1	0.17
I = 0		CS2	CS3	Vector	I = 0		CS2	CS3	Vector
LG2	CS2	1	0.33	0.25	IP2	CS2	1	0.33	0.25
LG2	CS3	3	1	0.75	IP2	CS3	3	1	0.75
I = 0		F2	F3	Vector	I = 0		F3	F4	Vector
CS5	F2	1	1	0.5	CS3	F3	1	3	0.75
CS5	F3	1	1	0.5	CS3	F4	0.33	1	0.25

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[1] * frankmedel@uclv.edu.cu