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Sustainability indicators in the textile sector in Villa Clara, Cuba: Case Study

Author

Listed:
  • Sofía de la Caridad Jassa Díaz

    (Empresa Textil Luis Augusto Turcios Lima SAREX, Cuba)

  • Luis Daniel Carmona Rodríguez

    (Empresa Industrial Ernesto Che Guevara, Cuba)

  • Natacha Coca Bernal

    (Universidad Central "Marta Abreu" de las Villas (UCLV))

  • José Alberto García Martínez

    (Universidad Central "Marta Abreu" de las Villas (UCLV))

Abstract

The sustainability indicators in the company were determined, revealing both needs and potentialities; these must be systematically verified. In the Cuban context, the widespread application of sustainability indicators remains insufficient, which is why this research aims to determine sustainability indicators in the national company “Luís Turcios Lima” (Exportable Resistant Sacks) through a case study. An action-research-participatory methodology was applied, using both theoretical and empirical methods. The process comprised three stages: bibliometric analysis; diagnosis of sustainability indicators in the municipality of Santa Clara; and determination of sustainability indicators in the “Luís Turcios Lima” company in Santa Clara. The study confirmed a lack of clear government policies and insufficient expertise among accounting professionals regarding the feasibility and impact of determining sustainability indicators in local companies. This research provides a solid foundation for adapting sustainability indicators in the Cuban textile sector in general. The findings highlight the importance of considering the local context and the need for a multidisciplinary approach to promote sustainable development in the industry.

Suggested Citation

Handle: RePEc:cvp:aiciss:v:3:y:2025:i:2:id:88
DOI: 10.69821/AICIS.v3i2.88
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