Journal
JOURNAL OF ENVIRONMENTAL MANAGEMENT
Volume 282, Issue -, Pages -Publisher
ACADEMIC PRESS LTD- ELSEVIER SCIENCE LTD
DOI: 10.1016/j.jenvman.2021.111954
Keywords
Sustainability indicators; Panel of indicators; TOPSIS; Corporate social responsibility; Brazilian municipalities
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This article explores the increasing attention to sustainable development issues and provides an analytical sustainability dashboard based on the performance of 217 Brazilian municipalities across 31 indicators in the economic, environmental, and social dimensions, aiming to assist organizations in developing sustainable investment strategies.
In the last decades, there has been an increase in impacts on the environment, driven by the industrialization process. As a result, society's social and environmental awareness increased, and business organizations began to promote corporate social responsibility initiatives to positively contribute to better working and environmental conditions, and other sustainability issues. This article aims to verify the performance of 217 Brazilian municipalities from 31 indicators segmented in the three dimensions of sustainability (economic, environmental, and social), selected from the literature review, to contribute to the sustainable investment strategy of organizations. To this end, we used the multi-criteria decision making method, Technique for Order Preference by Similarity to Ideal Solution (TOPSIS), and proposed an analytical sustainability dashboard. The main results of this paper were the sustainable performance rankings of the municipalities and the dashboard with three analytical panels that contributed to identifying the points of improvement of each municipality, consequently contributing to the investment strategy in these locations. This research consists, therefore, of an important methodology, combining the multi-criteria method and the sustainability dashboard, to assess the sustainable development of the municipalities in the triple bottom line dimensions.
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