Information and values in the decision-making support: A systematic literature review in the corporate sustainability context

Authors

DOI:

https://doi.org/10.19094/contextus.2023.81640

Keywords:

value creation, strategic decision, information flow, decision making process, corporate social responsibility

Abstract

This research identified and analyzed, by a systematic review of the literature, the relationship between information and values in supporting the decision making, in the corporate sustainability context. It was verified that the relationships between information and values, in the researched context, take place from three "macro processes": Information and Knowledge Management, Informational Strategy, and Dissemination of Information. These relationships range all the stages of the decision making, affecting the rationale applied by the decision-maker regarding the adherence of corporate sustainability practices. This suggests that the organizations may benefit themselves when developing information presentation strategies aligned, not only to the stakeholders’ values, but also in the way that these values engage with the information. 

Author Biographies

Rafael Felix da Silva, Federal University of Paraná (UFPR)

Doctoral Student in Information Management at t Federal University of Paraná (UFPR) 

Accountant at Federal University of Paraná (UFPR)  

Edelvino Razzolini Filho, Federal University of Paraná (UFPR) 

Doctorate in Production Engineering at Federal University of Santa Catarina (UFSC) 

Teacher at Federal University of Paraná (UFPR) 

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Published

2023-04-25

How to Cite

Silva, R. F. da, & Razzolini Filho, E. . (2023). Information and values in the decision-making support: A systematic literature review in the corporate sustainability context . Contextus - Contemporary Journal of Economics and Management, 21, e81640. https://doi.org/10.19094/contextus.2023.81640

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Vol. 21: jan/dez 2023

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