Operational risk and corporate sustainability relationship using case-based reasoning
2024
Sepúlveda, Mariana Bravo | Cuervo, Felipe Isaza | Polanco, Jorge-Andrés
This research seeks to contribute to the literature by classifying the operational risks to which companies are exposed and that have an impact on the results of sustainability through taxonomy. This study begins with a systematic literature review that covers 103 documents to build the theoretical constructs and establish the taxonomy; from this, the relationship among the constructs is established through reasoning based on 100 business cases. The results show a relationship between operational risks and corporate sustainability in aspects that generate this link, such as causes and consequences. From this, it is concluded that operational risks could affect corporate sustainability given that, based on case-based reasoning; we found relationship patterns linked by the economic, social, and environmental consequences and temporary effects on companies. The major contribution of this work lies in the proposed classification of operational risks regarding corporate sustainability and the establishment of their relationship. The findings of this study allow the management to classify the operational risk related to sustainability to carry out comprehensive risk management in companies, looking at the effects that this generates in the long term. The main limitation of this research was that the results of the connections can change depending on the analysed case. In addition, the CBR case base includes many sectors of the economy, which is why it provides heterogeneous results. It was identified that the relationship can change if a sectoral analysis is performed.
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Библиографическая информация
Издатель De Gruyter Poland
ISSN 2256-0939