PROPUESTA PARA DIAGNOSTICAR EL NIVEL DE SUSTENTABILIDAD DE LAS MIPYMES MEXICANAS PERTENECIENTES AL SECTOR COMERCIAL Y DE SERVICIOS

Abstract

Over time, the concept of “sustainable development”, has evoked a multiplicity of processes, usually relating only to ecology and natural resources, however, it also includes social and economic topics in the same proportion, which implies a balance state between human development and ecosystems life, whereas is ethically responsible for future generations. In accordance with the previous, the "corporate sustainability" is a gradual process in which companies and organizations strive to reach their state of balance between economic, social and natural resources aspects. This job proposes a tool to diagnose the sustainability level in micro, small and medium companies (MSMCs) from commercial and service sectors, as part of their ethic, social and environmental commitment. The goal is to apply and follow-up the strategies for improving in a sustainability context which represents an international administrative trend. It should be noted that this proposal is based on international methods of voluntary applications which has been used for thousands of companies around the world, so one of the main advantages is; if the tool is correctly applied, the MSMCs, would be obtain an international certification, positioning in a global level with the opportunity to obtain financial benefits. However, sustainability evaluation is a topic seldom talked in Mexico; so it represents a challenge for this kind of companies, to be social and environmentally responsible, it also opens big opportunities for the accounting and administrative profession and would be useful for future researches. KEYWORD: Ethic and sustainability in the micro, small and medium companies; belong to the commercial and service sectors.