RT Journal Article
T1 Designing a Sustainability Assessment Framework for Peruvian Manufacturing Small and Medium Enterprises Applying the Stakeholder Theory Approach
A1 Córdova-Aguirre, Luis Jesús
A1 Ramón-Jerónimo, Juan Manuel
K1 Sustainability
K1 Assessment framework
K1 Sustainability balanced scorecard
K1 Stakeholder theory
K1 Manufacturing SMEs
AB Among the main obstacles affecting the competitiveness of Peruvian Small and Medium Enterprises (SMEs) are poor strategic planning and incipient use of management control systems that support the integration of sustainable practices for the growth of the organization. Not considering sustainability in the strategy and management control systems of Peruvian SMEs can jeopardize their stability and growth, as they are part of the supply chain of large companies that look for suppliers that comply with sustainability standards. Since manufacturing SMEs play a vital role in the economies and social welfare of countries, providing them with appropriate management tools to evaluate the sustainable performance of their activities is urgent to assure their survival. Thus, the aim of this study is to design a holistic sustainability assessment framework that enables Peruvian manufacturing SMEs to evaluate the full integration of sustainability into their business strategy and the creation of value for each stakeholder. Based on the gaps found in the literature review, a conceptual assessment framework was designed, then a multiple-case study was conducted in three Peruvian manufacturing SMEs in the plastic sector, and the data obtained were used to deploy the proposed conceptual assessment framework.
PB MDPI
YR 2024
FD 2024-02-23
LK https://hdl.handle.net/10433/25960
UL https://hdl.handle.net/10433/25960
LA en
NO Sustainability 2024, 16(5), 1853
NO El artículo constituye una aportación especialmente relevante para el avance de la gestión sostenible en economías emergentes, al proponer un marco de evaluación integral que permite a las pymes manufactureras peruanas diagnosticar y gestionar su desempeño en sostenibilidad desde una perspectiva estratégica y orientada a stakeholders. En coherencia con los principios de DORA y COARA, su valor reside en la claridad conceptual, la pertinencia metodológica y la utilidad práctica del modelo, más que en métricas bibliométricas o indicadores de impacto tradicionales. El estudio combina una revisión rigurosa de las arquitecturas del Sustainability Balanced Scorecard con un análisis empírico de casos reales, lo que permite traducir conceptos teóricos en herramientas aplicables a organizaciones con recursos limitados. Su impacto social es significativo: al ofrecer un instrumento accesible para medir y comunicar la sostenibilidad, contribuye a fortalecer la competitividad de las pymes, mejorar su integración en cadenas de suministro responsables y promover prácticas empresariales que benefician a trabajadores, comunidades y el entorno. Para la gestión, el marco facilita la toma de decisiones basada en indicadores relevantes y alineados con expectativas de stakeholders, mientras que para la academia introduce una aproximación novedosa al integrar explícitamente la teoría de stakeholders en un SBSC adaptado a contextos de baja capacidad técnica, abriendo nuevas líneas de investigación sobre sostenibilidad en pymes de países en desarrollo.
NO Faculty of Engineering, University of Lima, Av. Javier Prado Este 4600, Santiago de Surco, Lima 15023, Peru
NO Department of Financial Economics and Accounting, University Pablo of Olavide of Seville, Ctra. Utrera, Km. 1, 41013 Sevilla, Spain
DS RIO
RD May 2, 2026