Medición de la sostenibilidad en los nuevos modelos de negocio

Car-Emyr Suescum Coelho, Carluys Suescum Coelho, Carlysmar Suescum Coelho, Carelys Suescum Coelho

Resumen


Este estudio identifica mejores prácticas en el uso de KPSI (Key Performance Sustainability Indicators) para medir la sostenibilidad en nuevos modelos de negocio. Mediante una revisión integrativa de literatura (2020–2025) en inglés, español y portugués, complementada con cuatro estudios de caso representativos a escala global y latinoamericana, se analizan marcos (GRI, ISSB/IFRS S1–S2, ODS), enfoques de materialidad y soluciones sectoriales. Los resultados evidencian amplia adopción de reportes ESG, pero heterogeneidad de métricas; las prácticas más efectivas combinan estandarización y personalización material, integran KPSI en la gobernanza (SBSC, incentivos, gestión del riesgo), y se apoyan en infraestructura de datos para trazabilidad y verificación. En América Latina avanzan líderes sectoriales, aunque persisten brechas regulatorias y de capacidades. Se concluye que los KPSI catalizan creación de valor resiliente, transparencia y rendición de cuentas, orientando estrategias hacia desempeño ambiental y social verificable.

Recibido: 10-12-25
Revisado: 20-01-26
Aceptado: 03-04-26


Palabras clave


KPSI; indicadores de sostenibilidad; modelos de negocio; gobernanza corporativa

Texto completo:

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Referencias


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