Integración de directrices de RSE/SSO como inductores de la ventaja competitiva en Mipymes textiles del austro mediante relaciones Fuzzy - Balanced Scorecard

Abstract

The purpose of this research work is to establish relationships between the objectives in the SBSC (Sustainability Balanced Scorecard - Sustainable Balanced Scorecard) existing in the research: "Towards a balanced sustainability scorecard for managing corporate social responsibility in Ecuador: A conceptual model" (2020) and define its influence in generating some competitive advantage, through the use of fuzzy logic, with a focus on OHS (Occupational Health and Safety). To achieve this, in the first place, the level of maturity in OHS was identified in the two case studies (Cuenca companies dedicated to textile manufacturing), one of these, the most mature, was selected, and its mission, vision, guidelines were obtained and the strategy focused on OHS, all this through the use of a binary questionnaire generated in the research "Evaluation model with Occupational Health and Safety guidelines" by Ordoñez (2020). Once these first starting points were set up, the selection of indicators was conducted using a relationship matrix with respect to OHS to decide the most relevant ones and, through research, to propose indicators for each objective, setting up a specific strategic map. Finally, using fuzzy logic, variables, membership functions and inference rules were determined to establish the model of fuzzy relationships to evaluate the competitive advantage sought by the organization (differentiation), the competitive advantage was characterized to evaluate improvement points using possible cases, obtaining that the indicators related to OHS directly influence on the different perspectives but do not influence the financial perspective, maintaining their percentage in the chosen competitive advantage