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Algorithm applied in corporate sustainability

Luciano Barcellos de Paula (CENTRUM Católica Graduate Business School, Pontificia Universidad Catolica del Peru, Lima, Peru)
Anna Maria Gil-Lafuente (Faculty of Economics and Business, University of Barcelona, Barcelona, Spain)


ISSN: 0368-492X

Article publication date: 19 November 2018

Issue publication date: 13 July 2021




Scientific studies indicate that stakeholder’s engagement is a key factor for the creation of sustainable value in companies. This paper aims to evaluate the sustainability of a sports company and propose a tool to prioritize the relevant issues that this company should consider in its operations.


Stakeholder theory and Global Reporting Initiative (GRI) are considered, and, from the Fuzzy Logic, the paper proposes a decision-making tool to establish the relevant issues. The “Experton Method” is used in this paper.


The algorithm used can help decision makers in processes that include the stakeholder’s opinions. In this case, a tool that treats qualitative data in a reliable manner is required. The methodology used allowed knowing the stakeholders expectations and to define priorities in sustainability issues. The results were captured in a materiality matrix. The manuscript concludes that including stakeholders in the decision-making process, the company generates trust and legitimacy of its stakeholders. This participatory approach and the use of algorithm help companies in materiality assessment, definition of priority issues and management of resources.

Practical implications

In terms of managerial implications, this paper presents a useful tool that can help entrepreneurs in the decision-making to manage their suppliers. Using an algorithm of fuzzy logic applied in the supply chain management, it is indicated how to set priorities to build a consistent corporate social responsibility (CSR) plan to achieve corporation success. This methodology allows reducing subjectivity; it generates greater precision and decreases the risk in decision-making. At the same time, it promotes dialogue and collaboration among stakeholders to create value for stakeholders and CSR, and collaborate to have a responsible company performance. Furthermore, this paper provides theoretical applications in terms of the literature review on corporate sustainability, indicating that companies must consider the stakeholder’s engagement in its strategies. Based on the bibliometric study, there are knowledge gaps on the subject. For these reasons, an important contribution is observed at the academic level that allows expanding the frontier of knowledge on the subject.


A tool for decision-making is presented with great utility for entrepreneurs in the processes of dialogue and stakeholder’s engagement, being a contribution for the creation of sustainable value. In addition, there is an important scientific contribution because the paper identifies in the literature the knowledge gaps on the subject.



The authors thank to CENTRUM Catholica and University of Barcelona.


Barcellos de Paula, L. and Gil-Lafuente, A.M. (2021), "Algorithm applied in corporate sustainability", Kybernetes, Vol. 50 No. 7, pp. 1982-2000.



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Copyright © 2018, Emerald Publishing Limited

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