Fractal Approach in Sustainability Modeling

Abstract

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.