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sustainable consumption, among others. For this challenge, a solution found in the
study by Epstein et al. (2015), is that the simultaneous management of social, environmental and financial performance occurs when managers recognize the financial
value of stakeholder reactions to social and environmental performance, creatively
use technology and innovation to overcome “win–win” scenarios-lose” and develop
organizational values that support reasoning and long-term decision-making, with
an emphasis on cross-functional work across company sectors, to do the right thing
and find compensation in another department.
The present study has as limitations: the databases defined in the article selection process and the reduced number of keywords. Suggestions for further research
involve performance measures themselves, where other work may focus on highlighting the highest number of performance indicators at each level, or exploring
more closely one level and extracting more information such as For example, the
most widely used branches of activity as a basis for empirical research and even a
deepening of the reasons why companies pay more attention to the operational and
social level over the strategic level.
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