{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,19]],"date-time":"2026-05-19T14:05:00Z","timestamp":1779199500789,"version":"3.51.4"},"reference-count":50,"publisher":"Emerald","issue":"6","license":[{"start":{"date-parts":[[2008,6,27]],"date-time":"2008-06-27T00:00:00Z","timestamp":1214524800000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2008,6,27]]},"abstract":"<jats:sec><jats:title content-type=\"abstract-heading\">Purpose<\/jats:title><jats:p>The aim is to determine whether the organisations more strategically committed to their stakeholders present better social and financial performance and, based on this relationship, to determine the state of the art of the Spanish sectors' approach to sustainable development.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Design\/methodology\/approach<\/jats:title><jats:p>This paper analyses the sustainability approach of a sample of 52 Spanish listed firms. This process is based on the study of different indexes generated in order to evaluate the company's commitment through its stakeholders, the social and financial performance of these organisations, and the relationship between them. Previous results showed a positive and not significant relationship between these variables and a positive financial performance. This paper replicates a former research by introducing a fuzzy\u2010 logic\u2010based methodology in order to generate the aforementioned indexes.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>The current results support the conclusions formerly obtained and simultaneously demonstrate that big Spanish companies are at an incipient stage of development of a clearly sustainability\u2010oriented management.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>The unavailability of a long series of organisations' sustainability information is an obstacle for a broader analysis. This research could motivate the usefulness of the fuzzy logic methodology for analysing the business sustainability approach and to develop studies on the corporate social performance.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The use of fuzzy logic methodology for the generation of indexes related to the organisation's social responsibility and sustainability results.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02635570810884030","type":"journal-article","created":{"date-parts":[[2008,8,16]],"date-time":"2008-08-16T07:46:43Z","timestamp":1218872803000},"page":"829-841","source":"Crossref","is-referenced-by-count":53,"title":["Evaluating sustainability in organisations with a fuzzy logic approach"],"prefix":"10.1108","volume":"108","author":[{"given":"Maria J.","family":"Mu\u00f1oz","sequence":"first","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Juana M.","family":"Rivera","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Jose M.","family":"Moneva","sequence":"additional","affiliation":[],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"140","reference":[{"key":"key2022022020414877000_b1","doi-asserted-by":"crossref","unstructured":"Agle, B., Donaldson, T., Freeman, R.E., Jensen, M., Mitchell, R. and Wood, D. (2008), \u201cDialogue: toward superior stakeholder theory\u201d, Business Ethics Quarterly, Vol. 18 No. 2 (in press)..","DOI":"10.5840\/beq200818214"},{"key":"key2022022020414877000_b2","doi-asserted-by":"crossref","unstructured":"Andriantiatsaholiniaina, L.A., Kouikoglou, V.S. and Phillis, Y.A. (2004), \u201cEvaluating strategies for sustainable development: fuzzy logic reasoning and sensitivity analysis\u201d, Ecological Economics, Vol. 48 No. 2, pp. 149\u201072.","DOI":"10.1016\/j.ecolecon.2003.08.009"},{"key":"key2022022020414877000_b3","doi-asserted-by":"crossref","unstructured":"Bansal, P. (2005), \u201cEvolving sustainability: a longitudinal study of corporate sustainable development\u201d, Strategic Management Journal, Vol. 26 No. 3, pp. 197\u2010218.","DOI":"10.1002\/smj.441"},{"key":"key2022022020414877000_b4","doi-asserted-by":"crossref","unstructured":"Bottani, E. and Rizzi, A. (2006), \u201cStrategic management of logistics service: a fuzzy QFD approach\u201d, International Journal of Production Economics, Vol. 103 No. 2, pp. 585\u201099.","DOI":"10.1016\/j.ijpe.2005.11.006"},{"key":"key2022022020414877000_b5","unstructured":"Bowen, H.R. (1953), Social Responsibilities of the Businessman, Harper & Row, New York, NY."},{"key":"key2022022020414877000_b6","doi-asserted-by":"crossref","unstructured":"Carroll, A.B. (1979), \u201cA three dimensional conceptual model of corporate performance\u201d, Academy of Management Review, Vol. 4 No. 4, pp. 497\u2010505.","DOI":"10.5465\/amr.1979.4498296"},{"key":"key2022022020414877000_b7","doi-asserted-by":"crossref","unstructured":"Carroll, A.B. (1999), \u201cCorporate social responsibility: evolution of a definitional construct\u201d, Business & Society, Vol. 38 No. 3, pp. 268\u201095.","DOI":"10.1177\/000765039903800303"},{"key":"key2022022020414877000_b8","doi-asserted-by":"crossref","unstructured":"Cassia, L., Paleari, S. and Redondi, R. (2005), \u201cManagement accounting systems and organisational structure\u201d, Small Business Economics, Vol. 25 No. 4, pp. 373\u201091.","DOI":"10.1007\/s11187-004-6494-8"},{"key":"key2022022020414877000_b9","doi-asserted-by":"crossref","unstructured":"Chakraborty, S. and Sharma, S.K. (2007), \u201cEnterprise resource planning: an integrated strategic framework\u201d, International Journal of Management and Enterprise Development, Vol. 4 No. 5, pp. 533\u201051.","DOI":"10.1504\/IJMED.2007.013457"},{"key":"key2022022020414877000_b10","doi-asserted-by":"crossref","unstructured":"Chiou, H\u2010K., Tzeng, G\u2010H. and Cheng, D\u2010C. (2005), \u201cEvaluating sustainable fishing development strategies using fuzzy MCDM approach\u201d, Omega, Vol. 33 No. 3, pp. 223\u201034.","DOI":"10.1016\/j.omega.2004.04.011"},{"key":"key2022022020414877000_b11","doi-asserted-by":"crossref","unstructured":"Ducey, M.J. and Larson, D.C. (1999), \u201cA fuzzy set approach to the problem of sustainability\u201d, Forest Ecology and Management, Vol. 115 No. 1, pp. 29\u201040.","DOI":"10.1016\/S0378-1127(98)00433-2"},{"key":"key2022022020414877000_b12","doi-asserted-by":"crossref","unstructured":"Garriga, E. and Mel\u00e9, D. (2004), \u201cCorporate social responsibility theories: mapping the territory\u201d, Journal of Business Ethics, Vol. 53 Nos 1\/2, pp. 51\u201071.","DOI":"10.1023\/B:BUSI.0000039399.90587.34"},{"key":"key2022022020414877000_b13","doi-asserted-by":"crossref","unstructured":"Gelb, D. and Strawser, J. (2001), \u201cCorporate social responsibility and financial disclosures: an alternative explanation for increased disclosure\u201d, Journal of Business Ethics, Vol. 33 No. 1, pp. 1\u201013.","DOI":"10.1023\/A:1011941212444"},{"key":"key2022022020414877000_b14","doi-asserted-by":"crossref","unstructured":"Gil Aluja, J. (1996), \u201cTowards a new paradigm of investment selection in uncertainty\u201d, Fuzzy Sets and Systems, Vol. 84 No. 2, pp. 187\u201097.","DOI":"10.1016\/0165-0114(96)00068-1"},{"key":"key2022022020414877000_b15","doi-asserted-by":"crossref","unstructured":"Graafland, J.J., Eijffinger, S.C.W. and Smid, H. (2004), \u201cBenchmarking of corporate social responsibility: methodological problems and robustness\u201d, Journal of Business Ethics, Vol. 53 Nos 1\/2, pp. 137\u201052.","DOI":"10.1023\/B:BUSI.0000039404.67854.e1"},{"key":"key2022022020414877000_b16","unstructured":"GRI (Global Reporting Initiative) (2002), \u201cSustainability reporting guidelines\u201d, available at: www.globalreporting.org (accessed January 2005)."},{"key":"key2022022020414877000_b17","unstructured":"GRI (Global Reporting Initiative) (2006), \u201cSustainability reporting guidelines G3\u201d, available at: www.globalreporting.org\/ReportingFramework\/G3Online (accessed December 2006)."},{"key":"key2022022020414877000_b18","doi-asserted-by":"crossref","unstructured":"Gunasekaran, N., Rathesh, S., Arunachalam, S. and Koh, S.C.L. (2006), \u201cOptimizing supply chain management using fuzzy approach\u201d, Journal of Manufacturing Technology Management, Vol. 17 No. 6, pp. 737\u201049.","DOI":"10.1108\/17410380610678774"},{"key":"key2022022020414877000_b19","doi-asserted-by":"crossref","unstructured":"Husted, B.W. and de Jesus Salazar, J. (2006), \u201cTaking Friedman seriously: maximizing profits and social performance\u201d, Journal of Management Studies, Vol. 43 No. 1, pp. 75\u201091.","DOI":"10.1111\/j.1467-6486.2006.00583.x"},{"key":"key2022022020414877000_b20","doi-asserted-by":"crossref","unstructured":"Hyland, P.W., Mellor, R. and Sloan, T. (2007), \u201cPerformance measurement and continuous improvement: are they linked to manufacturing strategy?\u201d, International Journal of Technology Management, Vol. 37 Nos 3\/4, pp. 237\u201046.","DOI":"10.1504\/IJTM.2007.012260"},{"key":"key2022022020414877000_b21","doi-asserted-by":"crossref","unstructured":"Jang, J\u2010S.R. (1993), \u201cANFIS: adaptative\u2010network\u2010based fuzzy inference system\u201d, IEEE Transactions on Systems, Man, and Cybernetics, Vol. 23 No. 3, pp. 665\u201085.","DOI":"10.1109\/21.256541"},{"key":"key2022022020414877000_b22","doi-asserted-by":"crossref","unstructured":"Jang, J\u2010S.R. and Sun, C\u2010T. (1995), \u201cNeuro\u2010fuzzy modelling and control\u201d, Proceedings of the IEEE, Vol. 83 No. 3, pp. 378\u2010406.","DOI":"10.1109\/5.364486"},{"key":"key2022022020414877000_b23","doi-asserted-by":"crossref","unstructured":"Kolstad, I. (2007), \u201cWhy firms should not always maximize profits\u201d, Journal of Business Ethics, Vol. 76 No. 2, pp. 137\u201045.","DOI":"10.1007\/s10551-006-9262-7"},{"key":"key2022022020414877000_b24","unstructured":"KPMG and University of Amsterdam (2005), KPMG International Survey of Corporate Responsibility Reporting 2005, KPMG and University of Amsterdam, Amsterdam."},{"key":"key2022022020414877000_b25","doi-asserted-by":"crossref","unstructured":"Krajnc, D. and Glavi\u010d, P. (2005), \u201cA model for integrated assessment of sustainable development\u201d, Resources, Conservation and Recycling, Vol. 43 No. 2, pp. 189\u2010208.","DOI":"10.1016\/S0921-3449(04)00120-X"},{"key":"key2022022020414877000_b26","doi-asserted-by":"crossref","unstructured":"Lee, C.C. (1990), \u201cFuzzy logic in control systems: fuzzy logic controller, part II\u201d, IEEE Transactions on Systems, Man, and Cybernetics, Vol. 20 No. 2, pp. 419\u201035.","DOI":"10.1109\/21.52552"},{"key":"key2022022020414877000_b27","doi-asserted-by":"crossref","unstructured":"Lee, N. (2006), \u201cBridging the gap between theory and practice in integrated assessment\u201d, Environmental Impact Assessment Review, Vol. 26 No. 1, pp. 57\u201078.","DOI":"10.1016\/j.eiar.2005.01.001"},{"key":"key2022022020414877000_b28","doi-asserted-by":"crossref","unstructured":"Lin, H\u2010Y., Hsu, P\u2010Y. and Sheen, G\u2010J. (2007), \u201cA fuzzy\u2010based decision\u2010making procedure for data warehouse system selection\u201d, Expert Systems with Applications, Vol. 32 No. 3, pp. 939\u201053.","DOI":"10.1016\/j.eswa.2006.01.031"},{"key":"key2022022020414877000_b29","doi-asserted-by":"crossref","unstructured":"McWilliams, A., Siegel, D.S. and Wright, P.M. (2006), \u201cCorporate social responsibility: strategic implications\u201d, Journal of Management Studies, Vol. 43 No. 1, pp. 1\u201018.","DOI":"10.1111\/j.1467-6486.2006.00580.x"},{"key":"key2022022020414877000_b30","doi-asserted-by":"crossref","unstructured":"Mackey, A., Mackey, T.B. and Barney, J.B. (2007), \u201cCorporate social responsibility and firm performance: investor preferences and corporate strategies\u201d, Academy of Management Review, Vol. 32 No. 3, pp. 817\u201035.","DOI":"10.5465\/amr.2007.25275676"},{"key":"key2022022020414877000_b31","doi-asserted-by":"crossref","unstructured":"Mendoza, G.A. and Prabhu, R. (2003), \u201cFuzzy methods for assessing criteria and indicators of sustainable forest management\u201d, Ecological Indicators, Vol. 3 No. 4, pp. 227\u201036.","DOI":"10.1016\/j.ecolind.2003.08.001"},{"key":"key2022022020414877000_b32","doi-asserted-by":"crossref","unstructured":"Moneva, J.M., Rivera\u2010Lirio, J.M. and Mu\u00f1oz\u2010Torres, M.J. (2007), \u201cThe corporate stakeholder commitment and social and financial performance\u201d, Industrial Management & Data Systems, Vol. 107 No. 1, pp. 84\u2010102.","DOI":"10.1108\/02635570710719070"},{"key":"key2022022020414877000_b33","doi-asserted-by":"crossref","unstructured":"Pedrycz, W. (1994), \u201cWhy triangular membership functions?\u201d, Fuzzy Sets and Systems, Vol. 64 No. 1, pp. 21\u201030.","DOI":"10.1016\/0165-0114(94)90003-5"},{"key":"key2022022020414877000_b34","doi-asserted-by":"crossref","unstructured":"Perez Gladish, B.P., Jones, D.F., Tamiz, M. and Bilbao Terola, A. (2007), \u201cAn interactive three\u2010stage model for mutual funds portfolio selection\u201d, Omega, Vol. 35 No. 1, pp. 75\u201088.","DOI":"10.1016\/j.omega.2005.04.003"},{"key":"key2022022020414877000_b35","doi-asserted-by":"crossref","unstructured":"Phillis, Y.A. and Andriantiatsaholiniaina, L.A. (2001), \u201cSustainability: an ill\u2010defined concept and its assessment using fuzzy logic\u201d, Ecological Economics, Vol. 37 No. 3, pp. 435\u201056.","DOI":"10.1016\/S0921-8009(00)00290-1"},{"key":"key2022022020414877000_b36","doi-asserted-by":"crossref","unstructured":"Phusavat, K., Manaves, P. and Takala, J. (2007), \u201cProposed model for performance measurement standards\u201d, International Journal of Services and Standards, Vol. 3 No. 3, pp. 326\u201051.","DOI":"10.1504\/IJSS.2007.013753"},{"key":"key2022022020414877000_b37","doi-asserted-by":"crossref","unstructured":"Reynolds, M.A. and Yuthas, K. (2008), \u201cMoral discourse and corporate social responsibility reporting\u201d, Journal of Business Ethics, Vol. 78 Nos 1\/2, pp. 47\u201064.","DOI":"10.1007\/s10551-006-9316-x"},{"key":"key2022022020414877000_b38","doi-asserted-by":"crossref","unstructured":"Roman, R.M., Haybor, S. and Agle, B.R. (1999), \u201cThe relationship between social and financial performance\u201d, Business & Society, Vol. 38 No. 1, pp. 109\u201025.","DOI":"10.1177\/000765039903800105"},{"key":"key2022022020414877000_b39","doi-asserted-by":"crossref","unstructured":"Shapiro, A.F. (2004), \u201cFuzzy logic in insurance\u201d, Insurance: Mathematics and Economics, Vol. 35 No. 2, pp. 399\u2010424.","DOI":"10.1016\/j.insmatheco.2004.07.010"},{"key":"key2022022020414877000_b40","doi-asserted-by":"crossref","unstructured":"Sheen, J.N. (2005), \u201cFuzzy financial decision\u2010making: load management programs. Case study\u201d, IEEE Transactions on Power Systems, Vol. 20 No. 4, pp. 1808\u201017.","DOI":"10.1109\/TPWRS.2005.856994"},{"key":"key2022022020414877000_b41","doi-asserted-by":"crossref","unstructured":"Smith, A.D. (2008), \u201cForecasting case studies: leveraging strategic management and project integration\u201d, International Journal of Management & Enterprise Development, Vol. 5 No. 1, pp. 63\u201076.","DOI":"10.1504\/IJMED.2008.015907"},{"key":"key2022022020414877000_b42","doi-asserted-by":"crossref","unstructured":"Tiryaki, F. and Ahlatcioglu, M. (2005), \u201cFuzzy stock selection using a new fuzzy ranking and weighting algorithm\u201d, Applied Mathematics and Computation, Vol. 170 No. 1, pp. 144\u201057.","DOI":"10.1016\/j.amc.2004.10.092"},{"key":"key2022022020414877000_b43","unstructured":"Van der Laan, G., Van Ees, H. and Van Witteloostuijn, A. (2007), \u201cCorporate social and financial performance: an extended stakeholder theory, and empirical test with accounting measures\u201d, Journal of Business Ethics, DOI 10.1007\/s10551\u2010007\u20109398\u20100."},{"key":"key2022022020414877000_b44","doi-asserted-by":"crossref","unstructured":"Van Marrewijk, M. and Werre, M. (2003), \u201cMultiple levels of corporate sustainability\u201d, Journal of Business Ethics, Vol. 44 Nos 2\/3, pp. 107\u201019.","DOI":"10.1023\/A:1023383229086"},{"key":"key2022022020414877000_b45","doi-asserted-by":"crossref","unstructured":"Wempe, J. and Kaptein, M. (2002), The Balanced Company. A Theory of Corporate Integrity, Oxford University Press, Oxford.","DOI":"10.1093\/acprof:oso\/9780199255504.001.0001"},{"key":"key2022022020414877000_b46","doi-asserted-by":"crossref","unstructured":"Wheeler, D., Colbert, B. and Freeman, R.E. (2003), \u201cFocusing on value: reconciling corporate social responsibility, sustainability and a stakeholder approach in a network world\u201d, Journal of General Management, Vol. 28 No. 3, pp. 1\u201028.","DOI":"10.1177\/030630700302800301"},{"key":"key2022022020414877000_b47","doi-asserted-by":"crossref","unstructured":"Whitehouse, L. (2006), \u201cCorporate social responsibility: views from the frontline\u201d, Journal of Business Ethics, Vol. 63 No. 3, pp. 279\u201096.","DOI":"10.1007\/s10551-005-3243-0"},{"key":"key2022022020414877000_b48","doi-asserted-by":"crossref","unstructured":"Wu, W\u2010H., Lu, H\u2010L. and Huang, D\u2010Y. (2007), \u201cGovernment expenditure decision\u2010making under fuzzy relations\u201d, International Journal of Services and Standards, Vol. 3 No. 3, pp. 289\u201098.","DOI":"10.1504\/IJSS.2007.013750"},{"key":"key2022022020414877000_b49","doi-asserted-by":"crossref","unstructured":"Wu, W\u2010W. and Lee, Y\u2010T. (2007), \u201cDeveloping global managers' competencies using the fuzzy DEMATEL method\u201d, Expert Systems with Applications, Vol. 32 No. 2, pp. 499\u2010507.","DOI":"10.1016\/j.eswa.2005.12.005"},{"key":"key2022022020414877000_b50","doi-asserted-by":"crossref","unstructured":"Zadeh, L.A. (1965), \u201cFuzzy sets\u201d, Information and Control, Vol. 8 No. 3, pp. 338\u201053.","DOI":"10.1016\/S0019-9958(65)90241-X"}],"container-title":["Industrial Management &amp; Data Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/02635570810884030","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635570810884030\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635570810884030\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T23:38:04Z","timestamp":1753400284000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/imds\/article\/108\/6\/829-841\/187124"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2008,6,27]]},"references-count":50,"journal-issue":{"issue":"6","published-print":{"date-parts":[[2008,6,27]]}},"alternative-id":["10.1108\/02635570810884030"],"URL":"https:\/\/doi.org\/10.1108\/02635570810884030","relation":{},"ISSN":["0263-5577"],"issn-type":[{"value":"0263-5577","type":"print"}],"subject":[],"published":{"date-parts":[[2008,6,27]]}}}