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The concept of sustainability has several possible meanings in the Ecuadorian context. This is especially true when it comes to the business sector because of the complexity related to implementing the Good Living concept and honoring the constitutional Rights of Nature. In Ecuador, most of the business sector is represented by micro, small, and medium-sized enterprises (MSMEs). Thus, their role in the development of national economies is crucial. This sector has difficulty adapting its organizations to the way of sustainable development. In fact, the decision to incorporate the principle of sustainability in this transition period is a big challenge for MSMEs due to their limited resources and the competitive environment they face. This work studies the contextual aspects influencing the regular operations of the Ecuadorian MSMEs, with particular emphasis on the textile industry. To do so, a comprehensive literature review was performed by applying a political, economic, social, technological, environmental, and legal (PESTEL) analysis. As a result, factors and implications were identified and explained in context, comprehensively, not individually. The information gathered yielded an overview of the sector, which serves as a baseline for the definition of the required models and tools for supporting sustainable decision-making in the local context.

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Purpose This paper aims to show the potential of time-driven activity-based costing (TDABC) to value and integrate corporate social responsibility (CSR) and quality management (QM) processes in the assembly industry. It provides valuable insights about operational processes, sub-process and activities within assembly companies by using TDABC’s time equations with more accurate costs for the decision-making process. Design/methodology/approach The current paper proposes a new methodology framework with four QM and CSR implementation levels and several costing scenarios through the TDABC system. The valuation was built based on the activities of essential referents in each subject, such as ISO, Ethos Institute and electrostatic discharge control programs. To this end, a case study in the assembly industry processes was conducted with data from a TV assembler. Findings The results highlight that TDABC can be extended to perform a cost analysis with QM and CSR processes. The environmental management and occupational safety and health administration processes were considered part of CSR to do so. Consequently, managers can simulate the cost and impact of incorporating CSR and QM in assembly processes and thus decide the implementation degree and its corresponding planning according to the needs and available resources. In this particular case, the company increases a maximum of 12% of its resources to be socially responsible and manage its products’ quality. Originality/value Although theoretical models on CSR have been developed, the current study provides a practical framework based on TDABC scenarios that enterprises can easily implement to support and evaluate QM and CSR processes.