Fractal Approach in Sustainability Modeling

Fractal Approach in Sustainability Modeling

DOI: 10.4018/978-1-4666-8720-2.ch010
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This chapter addresses conceptual modeling of sustainable performance designed to meet social and environmental accounting, through qualitative approaches in research of reporting tools. The debate is based on successive qualitative-correlative approaches, of fractal type, for complex phenomena. The research is completed with behaviors generating sustainability that may be used in performance management. The research method focuses on appropriate tools for complex and dynamic relations between the economic entity, society and environment. These interact to develop new relationships and new entities. The most important result of the research is modeling sustainability by cyclic structures and commutative diagrams explaining the complexity mechanisms which engage and generate the state of balance or imbalance, analyzed, controlled and corrected through crisis management. This chapter supports and argues the need for a new framework for corporate performance reporting, including risks and uncertainties arising from social and environmental factors.
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Conceptual Modelling Elements For Sustainable Performance

Complexity sciences function with interconnected systems, dynamic situations and approaches with several levels of complexity. Unlike classical mechanical sciences that have led to linear thinking and to the measurement model current accounting methods are based on, the complexity sciences that govern the entire process and not individual stages, the process and not the measurable results, the exceptions able to change the rule and not the standard behavior.

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