Sustainability evaluation model for manufacturing systems based on the correlation between triple bottom line dimensions and balanced scorecard perspectives

The evolution of the concept of sustainability associated with the demands of society has transformed the management models of manufacturing systems. Several models of sustainability evaluation based on indicators that represent the economic, environmental and social dimensions of the triple bottom line (TBL) concept have been proposed in the literature. However, the definition and coverage of sustainability indicators have become a challenge. Thus, the aim of this article is to propose a sustainability evaluation model based on a correlation matrix between the dimensions of the TBL concept and the perspectives (learning and growth, process, market and financial) of the balanced scorecard (BSC) management model. Based on the literature review, this study proposes performance indicators for each of these correlations, obtained via the TBL X BSC matrix, which resulted in the sustainability evaluation model. This model also provides a governance logic establishing a flow to assure the compliance of the matrix. The proposed model was applied to a Brazilian manufacturer in the market of food and beverage, through visits and interviews. This application showed that the 12 correlations of the TBL X BSC matrix allow for a comprehensive and detailed evaluation of a manufacturing system, because it involves the TBL dimensions and the BSC perspectives, and enables the definition of indicators for each correlation. The model can also be useful for defining performance indicators for sustainability assessment models and can be integrated into multi-criteria decision methods to improve organizational sustainability and performance.