Proposal to create a tool for the diagnosis, evaluation, guidance, and support for the globally sustainable corporate responsibility organizations: GSCR protocol

Abstract

The objective this work was to present a protocol proposal for the concept of globally sustainable corporate responsibility for analyzing and measuring the company's level of relationship with the environment, with its stakeholders and the internal and external communities, passing by sustainable development issues, corporate governance and social responsibility. To achieve this objective, it was initially performed an integrative review of the theoretical basis of the three concepts that compose it and the main instruments present for measuring them repeatedly, which resulted in the elaboration of a concept that is called responsabilidade corporativa globalmente sustentável (RCGS) (globally sustainable corporate responsibility). In analyzing the instruments, principles and guidelines, the sample was determined by non-probabilistic sampling for judgment/intention. Through the conceptual planning, we attempted to identify, in each element of the sample, different categories called dimensions, their respective aspects (properties) and the criteria that characterize them. At the end, a framework was built covering all dimensions, aspects and criteria identified in which the organizations would be guided to infer the level and degree of integration, compliance and implementation of strategies, management practices and procedures in environmental, social and corporate governance issues.