Proposal of a Social Responsibility Indicator Model Based on Systems Dynamics
Proposal of a Social Responsibility Indicator Model Based on Systems Dynamics

Author(s): Liliana Ruiz Acosta, David Andrés Camargo Mayorga, Mauricio Becerra Fernández
Subject(s): Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Scientia Moralitas Research Institute
Keywords: systems dynamics; social responsibility; dynamic indicators; sectors; sustainability;
Summary/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 (SR). 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 Dočekalová and Kocmanová (2016) that proposes the Complex Performance Indicator (CPI). 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 (KPI) 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.

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