DEVELOPMENT OF A MODEL FOR EVALUATING SUSTAINABILITY IN MICRO AND SMALL ENTERPRISES

Abstract

Sustainable development has been recognized as one of the major goals for human society. This paper presents the development of an evaluation model of sustainability in micro and small businesses, built on large models of corporate sustainability / national and international industry in the literature. As a development tool used the Delphi methodology that allow discussion between various specialists to validate the set of indicators proposed to measure the degree of reach of small institutions as to their commitment to sustainability. The model enabled the understanding of the key issues of sustainability, and provide a structure assessed as consistent and applicable to the measurement and evaluation of performance and progress towards sustainability in small businesses. However the study is limited to the practical field, it is necessary, therefore, further studies with follow-ups in place to analyze the sustainability of the company with the application of the model. The presented set of indicators can be tested in different sectors companies that have concern for the impact of business on society and the environment.