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Proposal of a Social Responsibility Indicator Model Based on Systems Dynamics

Author

Listed:
  • Liliana Ruiz Acosta

    (Universidad Militar Nueva Granada, Bogotá, Colombia)

  • David Andrés Camargo Mayorga

    (Universidad Militar Nueva Granada, Bogotá, Colombia)

  • Mauricio Becerra Fernández

    (Universidad Militar Nueva Granada, Bogotá, Colombia)

Abstract

This document presents the advances in the construction of an indicator model based on the economic, social and environmental dimensions, which serve to measure the performance of manufacturing companies in terms of Social Responsibility. To model the proposed indicator, the methodology of system dynamics using the iThink® software is used. The main reference for this construction is the work carried out by Pavláková DoÄ ekalová and Kocmanová (2016) that proposes the Complex Performance Indicator. The sectors that make up the model are two: physical flow, which includes production, workers, innovation, marketing and machines; and information flow, which is represented in Key Performance Indicators and in the CPI sector that calculates the consolidated indicator of the three groups, environmental, social and economic. The work contributes to the measurement of the performance of companies that engage in SR actions and shows the relationships and causalities between the sectors and indicators mentioned above.

Suggested Citation

  • Liliana Ruiz Acosta & David Andrés Camargo Mayorga & Mauricio Becerra Fernández, 2019. "Proposal of a Social Responsibility Indicator Model Based on Systems Dynamics," Proceedings of the 14th International RAIS Conference, August 19-20, 2019 003LR, Research Association for Interdisciplinary Studies.
    • Handle: RePEc:smo:epaper:003lr
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    References listed on IDEAS

    as
    1. Ioannis Ioannou & George Serafeim, 2012. "What drives corporate social performance? The role of nation-level institutions," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 43(9), pages 834-864, December.
    2. Paredes-Gazquez, Juan Diego & Rodriguez-Fernandez, José Miguel & de la Cuesta-Gonzalez, Marta, 2016. "Measuring corporate social responsibility using composite indices: Mission impossible? The case of the electricity utility industry," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 142-153.
    3. Rasmussen, Laura Vang & Rasmussen, Kjeld & Reenberg, Anette & Proud, Simon, 2012. "A system dynamics approach to land use changes in agro-pastoral systems on the desert margins of Sahel," Agricultural Systems, Elsevier, vol. 107(C), pages 56-64.
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