Measuring The Level Of Sustainability In A Small And Medium Companies: Ean Sustainability Index Case

Purpose: The analysis of the impact of the concept of sustainability in the companies generally use a big number of indicators; however, is very common to measure the appropriation of sustainability into the companies as specific aspects that make up sustainability (environmental, social or economic) and not with an integral vision (triple bottom line).Design/methodology/approach: This situation leads to the fact of being impossible to generate a consistent follow-up, from a statistical perspective, on the evolution of the degree of appropriation and impact of sustainability as a tool for improving business effectiveness, since the qualitative parameters are subject to a highly subjective approach by those who collect the information, also highlighting the development of different indices that may provide partial or non-integral interpretations on the subject.Findings: The present research proposed and analyzed previous research criteria and variables to determine how these qualitative and quantitative variables can be used as inputs in an index that allows measuring objectively and under a series of standard criteria, the degree of appropriation and implementation of sustainable production in small and medium companies.Research/practical implications: The present case study was developed as exploratory research, for to generate an analysis and relationship basis of the measure factors, and to collect data about the economic, environmental and social indicators for SMEs in Colombia.Originality/value: The EAN Sustainability index is the first sustainability indicator that, from the measurement idea for one incubator, can be used for SMEs in Colombia, and the work with the economic development secretary of Bogota is a preliminary proof of it.