Diagnosis of sustainability in the value chain of photovoltaic panels
DOI:
https://doi.org/10.56563/costosygestion.107.e4Keywords:
value chain, diagnosis, sustainability, validation, photovoltaic panelsAbstract
Sustainability is a topic currently being discussed of great importance, in which analysis can be carried out on corporate business models based on their value chain. Cuba, which as a state is not immune to these issues, is immersed in changing its energy matrix through the use of renewable energy, to reduce the consumption of imported fossil fuels to generate electricity. The objective of the work is to diagnose sustainability in the environmental, economic and social dimensions through the use of the value chain of photovoltaic panels in the Electronic Components company, Pinar del Río, Cuba. The methodology used is qualitative, to validate the diagnosis of the sustainability of the value chain of photovoltaic panels in Cuba, the Delphi method is applied using expert criteria. The results are related to the validation of each of the proposed indicators in the three dimensions, for their subsequent ap- plication in the value chain under study.
Downloads
References
Anaya, B. (2015). Las cadenas productivas con impacto económico y social: el caso de los cítricos en Cuba. Economía y Desarrollo, 154 (1), 105-117. Recuperado de http://www.redalyc.org/pdf/4255/425541212008.pdf
Armaghan , C., & Emrah , K. (2022). The value chain dilemma of navigating sustainability transitions: A case study of an upstream incumbent company. Environmental Innovation and Societal Transitions, 45, 114–131. https://doi. org/10.1016/j.eist.2022.10.002
Bajo, A. (2015). Ética empresarialL, RSE y sostenibilidad: Conexión conceptual. Madrid: Universidad Pontificia Comillas. https://repositorio.comillas. edu/xmlui/bitstream/handle/11531/13985/ART%20ConexionConceptual. pdf?sequence=1
Bocken, N. M., Short, S., Rana, P., & Evans, S. (2014). A literature and practice review to develop sustainable business model archetypes. Journal of Cleaner Production, 65, 42-56. https://doi.org/10.1016/j.jclepro.2013.11.039
Carroll, A. (2015). Corporate social responsibility: The centerpiece of com-Corporate social responsibility: The centerpiece of com-. Organizational Dynamics(44), 87-96. http://dx.doi.org/10.1016/j.orgdyn.2015.02.002
Celina, H., & Campo, A. (2005). Aproximación al uso del coeficiente alfa de Cronbach. Revista Colombiana de Psiquiatría, 34(4), 572-580. http://www.scielo.org.co/ scielo.php?script=sci_arttext&pid=S0034-74502005000400009
Cole, R., & Aitken, J. (2020). The role of intermediaries in establishing a sustainable supply chain. Journal of Purchasing and Supply Management, 26(2), 100533. https://doi.org/10.1016/j.pursup.2019.04.001
D’Amato, D., & Korhonen, J. (2021). Integrating the green economy, circular economy and bioeconomy in a strategic sustainability framework. Ecological Economics(188), 107143. https://doi.org/10.1016/j.ecolecon.2021.107143
de Souza, C. D., & D’Agosto, M. d. (2013). Value chain analysis applied to the scrap tire reverse logistics chain: An applied study of co-processing in the cement industry. Resources, Conservation & Recycling, 78(C), 15-25. https://doi. org/10.1016/J.RESCONREC.2013.06.007
Dehihns lll , L. A., Househam, A., Christopher Johnson, J. D., & Whelan, T. (2017). Supply Chain Management and Management Accounting: A Case Study. The CPA Journal, 87(7), 38-41.
Dijkstra, H., van Beukering, P., & Brouwer, R. (2020). Business models and sustainable plastic management: A systematic review of the literature. Journal of Cleaner Production (258), 120967. https://doi.org/10.1016/j.jclepro.2020.120967
Duan, Y., Aloysius , J. A., & Mollenkopf, D. A. (2022). Communicating supply chain sustainability: transparency and framing effects. International Journal of Physical Distribution & Logistics Management, 52(1), 68-87. https://doi. org/10.1108/IJPDLM-04-2020-0107
Elkington, J. (1997). Cannibals with Forks, the Triple Bottom Line of the 21st Centruy, Capstone. Gabriola Island: New Society Publishers.
Espinosa, E. G., & Díaz, E. (2020). Consideraciones sobre la cadena de valor del camarón en Cuba. Apuntes para un diagnóstico. Cofin, 15(1), e01. http:// scielo.sld.cu/scielo.php?script=sci_abstract&pid=S2073-60612021000100001
Espinosa, E.G., y Díaz, E. (2021). Consideraciones sobre la cadena de valor del camarón en Cuba. Apuntes para un diagnóstico. Cofin Habana, 15(1). Recuperado de http://scielo.sld.cu/pdf/cofin/v15n1/2073-6061-cofin-15-01-e01.pdf
Falloon, G. (2013). Young students using iPads: App design and content influences on their learning pathways. Computers & Education, 68, 505-521. https://doi. org/10.1016/j.compedu.2013.06.006
Fessehaie, J., & Morris, M. (2018). Global value chains and sustainable development goals: What role for trade and industrial policies. Geneva: International Centre for Trade and Sustainable Development (ICTSD).
Gualandris, J., Longoni, A., Luzzini, D., & Pagell, M. (2021). The association between supply chain structure and transparency: A large-scale empirical study. J. Oper. Manag, 67(7), 803-827. https://doi.org/10.1002/joom.1150
Haavengen, B., Olsen, D. H., & Sena, J. (1996). The value chain component in a decision support system: a case example. IEEE Transactions on Engineering Management, 43(4), 418-428. https://doi.org/10.1109/17.543984
Handfield, R. B., Walton, S. V., Seegers, L. K., & Melnyk, S. A. (1997). ‘Green’ value chain practices in the furniture industry. Journal of Operations Management, 15(4), 293-315. https://doi.org/10.1016/S0272-6963(97)00004-1
Hernández, R., Fernández, C., y Baptista, P. (2003). Metodología de la investigación.
Cuarta edición. México: Mc Graw Hill.
Herrera, JR., Calero, JL., González, M.A., Collazo, M.I., y Travieso, Y. (2022). El método de consulta a expertos en tres niveles de validación. Revista Habanera de Ciencias Médicas, 21 (1): e4711. http://www.revhabanera.sld.cu/index.php/ rhab/article/view/4711
Higgins, A., Thorburn, P., Archer, A., & Jakku, E. (2007). Opportunities for value chain research in sugar industries. Agricultural Systems (94), 611–621. https://doi. org/10.1016/J.AGSY.2007.02.011
Jarvis, S. M., & Samsatli, S. (2018). Technologies and infrastructures underpinning future CO2 value chains: A comprehensive review and comparative analysis. Renewable and Sustainable Energy Reviews, 85, 46-68. https://doi.org/10.1016/j. rser.2018.01.007
Kaplinsky, R., & Morris, M. (2000). A handbook for value chain research (Vol. 113). Brighton: University of Sussex, Institute of Development Studies. https://www.marketlinks.org/sites/default/files/media/file/2020-11/ manualparainvestigacion_0.pdf
Kaplinsky, R., & Morris, M. (2016). Thinning and thickening: productive sector policies in the era of global value chains. The European Journal of Development Research, 28(4), 625-645. https://doi.org/10.1057/ejdr.2015.29
Karimi, I. A., & Khan, M. S. (2018). Special Issue on PSE Advances in Natural Gas Value Chain: Editorial. Ind. Eng. Chem. Res, 57(17), 5733–5735. https://doi. org/10.1021/acs.iecr.8b01543
Lee, I., Park, J., & Moon, I. (2018). Key Issues and Challenges on the Liquefied Natural Gas Value Chain: A Review from the Process Systems Engineering Point of View. Ind. Eng. Chem. Res, 57(17), 5805–5818. https://doi.org/10.1021/acs. iecr.7b03899
Lind, L., Pirttilä, M., Viskari, S., Schupp, F., & Kärri, T. (2012). Working capital management in the automotive industry: Financial value chain analysis. Journal of Purchasing and Supply Management, 18(2), 92-100. https://doi. org/10.1016/j.pursup.2012.04.003
López, A.C. (2016). Propuesta de cadena de valor de la producción tabacalera en la Empresa de Acopio y Beneficio de Tabaco “Hermanos Saíz” de San Juan y Martínez (Tesis de pregrado). Universidad de Pinar del Río, Pinar del Río, Cuba. Repositorio Institucional.
Lopez, W.O. (2013). El estudio de casos: una vertiente para la investigación educativa.
Educere,17(56), 139-144. https://www.redalyc.org/pdf/356/35630150004.pdf
Martínez, R. M., & Tuya, L. C. (2009). El coeficiente de correlación de los rangos de Spearman caracterización. Revista Habanera de Ciencias Médicas, 8(2). http://scielo.sld.cu/scielo.php?pid=S1729-519X2009000200017&script=sci_ arttext&tlng=en
Matheis, T. V., & Herzig , C. (2019). Upgrading products, upgrading work? Interorganizational learning in global food value chains to achieve the Sustainable Development Goals. GAIA - Ecological Perspectives for Science and Society, 28(2), 126-134. https://doi.org/10.14512/gaia.28.2.11
Máttar, J., y Padilla, R. (s.f). Fortalecimiento de cadenas de valor agroalimentarias en Cuba. Los casos de las conservas del tomate y el camarón de cultivo.
Phillips, S., Thai, V. V., & Halim, Z. (2019). Airline Value Chain Capabilities and CSR Performance: The Connection Between CSR Leadership and CSR Culture with CSR Performance, Customer Satisfaction and Financial Performance. The Asian Journal of Shipping and Logistics, 35(1), 030-040. http://dx.doi.org/10.1016/j. ajsl.2019.03.005
Plasencia, J. A., Marrero, F., Bajo, A. M., & Nicado, M. (2018). Modelos para evaluar la sostenibilidad de las organizaciones. Estudios Gerenciales, 34(146), 63-73. https://doi.org/10.18046/j.estger.2018.146.2662
Porter, M. (1980). Estrategia competitiva: técnicas para analizar industrias y competidores. La Prensa libre.
Porter, M. E. (1985). Competitive advantage: Creating and Sustaining Superior Performance. New York: Free Press.
Rojas, D. (2017). Metodología para la gestión contable de los Servicios Ecosistémicos Forestales (SEF), con enfoque de cadena de valor en la Empresa Agroforestal de Pinar del Río (Tesis de pregrado). Universidad de Pinar del Río, Pinar del Río, Cuba. Recuperado de http://repoeco.upr.edu.cu
Rojas, D., Acosta, L. A., Cabrera, N., & Cruz, B. (2022a). Gestión estratégica en la empresa Avícola de Pinar del Río, Cuba. Costos Y Gestión, (102), 45–74. https:// doi.org/10.56563/costosygestion.102.2
Rojas, D., Diaz, S., Espinosa, E. G., Pelegrin, A. (2022b). Indicadores de sostenibilidad ambiental en la cadena de valor de paneles fotovoltaicos en Cuba. Revista Estudios Ambientales, 10 (2), 79-98. https://doi.org/10.47069/estudios- ambientales.v2i2.1580
Rojas, D., Echevarria., M., Acosta, L.A., & García, J. (2023a). Procesos que incurren en la generación de valor para la producción de resina de pino. Expresión Económica, (51), 49-64. https://doi.org/10.32870/eera.vi51.1100
Rojas, D., Espinosa, E. G. & Pelegrín, A. (2023b). Sostenibilidad de la cadena de valor: análisis bibliométrico de la literatura. Criterio Libre, 21 (38), e219567. https:// doi.org/10.18041/1900-0642/criteriolibre.2023v21n38.9567
Rojas, D., Espinosa, E. G., & Pelegrín, A. (2021). Propuesta de cadena de valor en la fabricación de paneles fotovoltaicos. Escritos Contables y De Administración, 12 (2), 68–98. https://doi.org/10.52292/j.eca.2021.2654
Rojas, D., Espinosa, E. G., & Pelegrín, A., (2022c). Gestión financiera en la fabricación de paneles fotovoltaicos, con enfoque de cadena de valor. Revista Universidad y Sociedad, 14 (5), 384-392. https://rus.ucf.edu.cu/index.php/rus/article/ view/3235
Rojas, D., Espinosa, E. G., Mesa, A., & Zayas, S. (2022d). Metodología para diseñar la cadena de valor de paneles fotovoltaicos como soporte en la gestión financiera. Costos Y Gestión, (102), 9–44. https://doi.org/10.56563/costosygestion.102.1
Rojas, D., Espinosa, E.G., Pelegrín, A., & Acosta, L.A. (2024). Cadena de Valor del Proyecto de Organización de Obra y Montaje de Electricidad. Hitos de Ciencias Económico Administrativas, 44(2). https://doi.org/10.19136/hitos.a30n86.6320
Rojas, D., Saab Marrero, A., Espinosa, E. G., & Cabrera, N. (2023c). Cadena de valor para la producción del carbón vegetal en Cuba. RECAI Revista De Estudios En Contaduría, Administración e Informática, 12(34), 1-21. https://doi. org/10.36677/recai.v12i34.20271
Rojas, D., Saab, A.Y., Espinosa, E.G. & Pelegrín, A. (2023d). Procesos empresariales que inciden en la creación de valor en la producción de carbón vegetal. Económicas CUC, 44(2). https://doi.org/10.17981/econcuc.44.2.2023.Org.4
Rojas., Pelegrín, A., Rojas, D, Acosta, L.A. (2022e). Perfeccionamiento del proceso de acumulación y cálculo del costo en unidades avícolas. Actualidad Contable FACES, (25), 147-170. https://doi.org/10.53766/ACCON/2022.01.45.08
Rosenau, J. (2003). Distant Proximities: Dynamics Beyond Globalization. NJ: Princeton University Press, Princeton and Oxford. https://www.academia. edu/47299317/James_N_Rosenau_Distant_Proximities_Dynamics_ Beyond_Globalization_2003_Princeton_University_Press_Princeton_and_ Oxford_0_691_09524_8_pp_xvi_439_Paperback_
Samsatli, S., & Samsatli, N. J. (2019). The role of renewable hydrogen and inter- seasonal storage in decarbonising heat – Comprehensive optimisation of future renewable energy value chains. Applied Energy, 233-234, 854-893. https://doi.org/10.1016/j.apenergy.2018.09.159
Samsatli, S., Samsatli, N. J., & Shah, N. (2015). BVCM: A comprehensive and flexible toolkit for whole system biomass value chain analysis and optimisation– Mathematical formulation. Applied Energy, 147 (C), 131-160. https://doi. org/10.1016/J.APENERGY.2015.01.078.
Santa, S. D., Borini, F. M., & Avrichir, I. (2020). Environmental upgrading and the United Nations Sustainable Development Goals. Journal of Cleaner Production, 264, 121563. https://doi.org/10.1016/j.jclepro.2020.121563
Wetlesen, J. (1993). Who has moral status in the environment? A spinozistic answer.Oslo: University of Oslo.World Commission on Environment and Development. (1987). Our Common Future. (ONU, Editor). http://www.un-documents.net/wced-ocf.htmm
Downloads
Additional Files
Published
Issue
Section
License
Copyright (c) 2024 DAIRON ROJAS HERNÁNDEZ, ESTELA GERTRUDIS ESPINOSA MARTÍNEZ, ARÍSTIDES ACOSTA RODRÍGUEZ, LEO ALEJANDRO ACOSTA RODRÍGUEZ
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The authors who publish in this journal agree to the following terms:
1. The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license. CC BY-NC 4.0.
2. Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.
3. Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.
