Sustainability indicators in the textile sector in Villa Clara, Cuba: Case Study

Sofía de la Caridad Jassa Díaz, Luis Daniel Carmona Rodríguez, Natacha Coca Bernal and José Alberto García Martínez
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Sofía de la Caridad Jassa Díaz: Empresa Textil Luis Augusto Turcios Lima SAREX, Cuba
Luis Daniel Carmona Rodríguez: Empresa Industrial Ernesto Che Guevara, Cuba
Natacha Coca Bernal: Universidad Central "Marta Abreu" de las Villas (UCLV)
José Alberto García Martínez: Universidad Central "Marta Abreu" de las Villas (UCLV)

Actas Iberoamericanas en Ciencias Sociales, 2025, vol. 3, issue 2, 97-110

Abstract: The sustainability indicators in the company were determined, revealing both needs and potentialities; these must be systematically verified. In the Cuban context, the widespread application of sustainability indicators remains insufficient, which is why this research aims to determine sustainability indicators in the national company “Luís Turcios Lima” (Exportable Resistant Sacks) through a case study. An action-research-participatory methodology was applied, using both theoretical and empirical methods. The process comprised three stages: bibliometric analysis; diagnosis of sustainability indicators in the municipality of Santa Clara; and determination of sustainability indicators in the “Luís Turcios Lima” company in Santa Clara. The study confirmed a lack of clear government policies and insufficient expertise among accounting professionals regarding the feasibility and impact of determining sustainability indicators in local companies. This research provides a solid foundation for adapting sustainability indicators in the Cuban textile sector in general. The findings highlight the importance of considering the local context and the need for a multidisciplinary approach to promote sustainable development in the industry.

Keywords: Sustainability indicators; textile sector; Cuba; Sustainable development (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cvp:aiciss:v:3:y:2025:i:2:id:88

DOI: 10.69821/AICIS.v3i2.88

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