Uma proposta para avaliação da sustentabilidade socioambiental utilizando suporte analítico e gráfico
A proposal for social and environmental sustainability evaluation using analytical and graphical support
Teles, Camila Duarte; Dutra, Camila Costa; Ribeiro, José Luis Duarte; Guimarães, Lia Buarque de Macedo
http://dx.doi.org/10.1590/0103-6513.0638T6
Production, vol.26, n2, p.417-429, 2016
Resumo
Este trabalho apresenta um procedimento para auxiliar as empresas na avaliação da sustentabilidade socioambiental, aspecto que tem se mostrado essencial para a competitividade das mesmas. O procedimento desenvolvido emprega suporte analítico e gráfico para avaliação das dimensões ambiental e social das empresas, considerando tanto o desempenho interno quanto o externo. O desenvolvimento do procedimento contemplou cinco etapas: identificação dos itens de avaliação; organização dos itens em dimensões a serem analisadas; aplicação de questionário; totalização e visualização gráfica dos resultados. O questionário foi aplicado em 12 empresas. Para a visualização gráfica dos resultados, foi utilizado um gráfico radar, no qual os eixos representam as dimensões social, ambiental, interna e externa. As empresas pesquisadas revelaram melhor desempenho socioambiental externo, provavelmente em virtude da preocupação com a sua imagem. Além disso, verificou-se que empresas exportadoras possuem melhor desempenho socioambiental, fato que pode ser oriundo da maior concorrência e exigência do mercado externo.
Palavras-chave
Avaliação da sustentabilidade. Sustentabilidade socioambiental. Responsabilidade social. Gestão ambiental.
Abstract
This paper presents a procedure to assist companies conducting socioenvironmental sustainability evaluations, an aspect that has become essential for competitiveness. The proposed procedure applies analytical and graphical tools to evaluate companies’ social and environmental dimensions, considering internal and external performance. The development of the proposed procedure comprised five steps: identification of evaluation items, organization of items in dimensions to be analyzed, application of questionnaire, summation, and graphical visualization of results. The questionnaire was applied to 12 companies. A radar graphic was employed for results visualization, where vertical axes represent social and environmental dimensions while horizontal axes represent internal and external dimensions. Surveyed companies revealed higher social and environmental performance in the external dimension, probably due to concern with their market image. It was also observed that exporting companies presented superior social and environmental performance, fact that might be attributed to the more rigorous demand of external market.
Keywords
Sustainability evaluation. Social and environmental sustainability. Social responsibility. Environmental management
References
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Weber, M. (2008). The business case for corporate social responsibility: a company-level measurement approach for CSR. European Management Journal, 26(4), 247-261. http://dx.doi.org/10.1016/j.emj.2008.01.006.
Wilson, J., Tyedmers, P., & Pelot, R. (2007). Contrasting and comparing sustainable development indicator metrics. Ecological Indicators, 7(2), 299-314. http://dx.doi.org/10.1016/j.ecolind.2006.02.009.
World Commission on Environment and Development – WCED. (1987). Our common future. Oxford: Oxford University Press. 383 p.
Associação Brasileira de Normas Técnicas – ABNT. (2004). NBR ISO 14001: sistemas da gestão ambiental: requisitos com orientações para uso informação e documentação: referências, elaboração. Rio de Janeiro: ABNT.
Azapagic, A. (2003). Systems approach to corporate sustainability: a general management framework. Trans IChemE, 81(5), 303-316. http://dx.doi.org/10.1205/095758203770224342.
Azapagic, A., & Perdan, S. (2000). Indicators of sustainable development for industry: a general framework. Trans IChemE, 78(4), 243-261. http://dx.doi.org/10.1205/095758200530763.
BM&FBOVESPA. (2008). Índice de Sustentabilidade Empresarial: questionário base. São Paulo: Bovespa. 262 p.
Böhringer, C., & Jochem, P. E. P. (2007). Measuring the immeasurable: a survey of sustainability indices. Ecological Economics, 63(1), 1-8. http://dx.doi.org/10.1016/j.ecolecon.2007.03.008.
Bossel, H. (1999). Indicators for sustainable development: theory, method, applications: a report to the Balaton group. Winnipeg: IISD.
Brasil. Ministério do Meio Ambiente. (1992). Agenda 21 global. Brasília: MMA. Recuperado em 20 Jan. 2016, de http://www.mma.gov.br/responsabilidade-socioambiental/agenda-21/agenda-21-global.
Brasil. Ministério do Meio Ambiente. (2007). Agenda 21 Brasileira. Brasília: MMA. Recuperado em 21 Ago. 2007, de http://www.mma.gov.br/index.php?ido=conteudo.monta&idEstrutura=18&idConteudo=908.
Brown, H. S., Jong, M., & Levy, D. L. (2009). Building institutions based on information disclosure: lessons from GRI’s sustainability reporting. Journal of Cleaner Production, 17(6), 571-580. http://dx.doi.org/10.1016/j.jclepro.2008.12.009.
Cantarino, A. A. A., Barata, M., & Rovere, E. L. L. (2007). Indicadores de sustentabilidade empresarial e gestão estratégica. Revista pensamento contemporâneo em administração, 1, 115-130.
Darby, L., & Jenkins, H. (2006). Applying sustainability indicators to the social enterprise business model: the development and application of an indicator set for Newport Wastesavers, Wales. International Journal of Social Economics, 33(5-6), 411-431.
Figge, F., & Hahn, T. (2004). Sustainable value added: measuring corporate contributions to sustainability beyond eco-efficiency. Ecological Economics, 48(2), 173-187. http://dx.doi.org/10.1016/j.ecolecon.2003.08.005.
Garcia-Serna, J., Perez-Barrigon, L., & Cocero, M. J. (2007). New trends for design towards sustainability in chemical engineering: green engineering. Chemical Engineering Journal, 133(1-3), 7-30. http://dx.doi.org/10.1016/j.cej.2007.02.028.
Gasparatos, A., El-Haram, M., & Horner, M. (2008). A critical review of reductionist approaches for assessing the progress towards sustainability. Environmental Impact Assessment Review, 28(4-5), 286-311. http://dx.doi.org/10.1016/j.eiar.2007.09.002.
Hardi, P., & Zdan, T. J. (2000). The dashboard of sustainability (Draft paper). Winnipeg: IISD.
Hart, S. L., & Milstein, M. B. (2004). Criando valor sustentável. RAE executivo, 3(2), 65-79.
Herzig, C., & Schaltegger, S. (2006). Corporate sustainability reporting: an overview. In S. SCHALTEGGER, M. BENNETT & R. BURRITT (Ed.), Sustainability accounting and reporting (cap. 13, p. 301-324). Dordrecht: Springer.
Instituto Ethos de Empresas e Responsabilidade Social – ETHOS. (2006a). Global Reporting Initiative: diretrizes para relatório de sustentabilidade. São Paulo: ETHOS. 47 p.
Instituto Ethos de Empresas e Responsabilidade Social – ETHOS. (2006b). Instituto Ethos de Responsabilidade Social Empresarial. São Paulo: ETHOS. 80 p.
Krajnc, D., & Glavic, P. (2003). Indicators of sustainable production. Clean Technologies and Environmental Policy, 5(3-4), 279-288. http://dx.doi.org/10.1007/s10098-003-0221-z.
Krajnc, D., & Glavic, P. (2005). A model for integrated assessment of sustainable development. Resources, Conservation and Recycling, 43(2), 189-208. http://dx.doi.org/10.1016/S0921-3449(04)00120-X.
Labuschagne, C., Brent, A. C., & van Erck, R. P. G. (2005). Assessing the sustainability performances of industries. Journal of Cleaner Production, 13(4), 373-385. http://dx.doi.org/10.1016/j.jclepro.2003.10.007.
Lozano, R. (2006). A tool for a Graphical Assessment of Sustainability in Universities (GASU). Journal of Cleaner Production, 14(9-11), 963-972. http://dx.doi.org/10.1016/j.jclepro.2005.11.041.
Ness, B., Urbel-Piirsalu, E., Anderberg, S., & Olsson, L. (2007). Categorising tools for sustainability assessment. Ecological Economics, 60(3), 498-508. http://dx.doi.org/10.1016/j.ecolecon.2006.07.023.
Parris, T. M., & Kates, R. W. (2003). Characterizing and measuring sustainable development. Annual Review of Environment and Resources, 28(1), 559-586. http://dx.doi.org/10.1146/annurev.energy.28.050302.105551.
Phillis, Y. A., & Davis, B. J. (2009). Assessment of corporate sustainability via fuzzy logic. Journal of Intelligent & Robotic Systems, 55(1), 3-20. http://dx.doi.org/10.1007/s10846-008-9289-3.
Prescott-Allen, R. (1997). Barometer of sustainability: measuring and communicating wellbeing and sustainable development. Cambridge: IUCN.
Programa das Nações Unidas para o Meio Ambiente – PNUMA. (2002). Integração entre o meio ambiente e o desenvolvimento: 1972–2002. In Perspectivas do Meio Ambiente Mundial – GEO-03 (pp. 1-28). Brasília: PNUMA.
Revista Amanhã. (2008, Junho). Teste amanhã de sustentabilidade. Revista Amanhã, 243.
Singh, R. K., Murty, H. R., Gupta, S. K., & Dikshit, A. K. (2009). An overview of sustainability assessment methodologies. Ecological Indicators, 9(2), 189-212. http://dx.doi.org/10.1016/j.ecolind.2008.05.011.
Ugwu, O., & Haupt, T. (2007). Key performance indicators and assessment methods for infrastructure sustainability: south african construction industry perspective. Building and Environment, 42(2), 665-680. http://dx.doi.org/10.1016/j.buildenv.2005.10.018.
Veiga, L. B. E., & Magrini, A. (2009). Eco-industrial park development in Rio de Janeiro, Brazil: a tool for sustainable development. Journal of Cleaner Production, 17(7), 653-661. http://dx.doi.org/10.1016/j.jclepro.2008.11.009.
Veleva, V., Bailey, J., & Jurczyk, N. (2001). Using sustainable production indicators to measure progress in ISO 14001, EHS system and EPA achievement track. Corporate Environmental Strategy, 8(4), 326-338. http://dx.doi.org/10.1016/S1066-7938(01)00138-5.
Wang, L., & Lin, L. (2004). Making sustainability accountable: a valuation model for corporate performance. In IEEE 2004 International Symposium on Electronics and the Environment (pp. 7-12), Washington, D.C, USA.
Weber, M. (2008). The business case for corporate social responsibility: a company-level measurement approach for CSR. European Management Journal, 26(4), 247-261. http://dx.doi.org/10.1016/j.emj.2008.01.006.
Wilson, J., Tyedmers, P., & Pelot, R. (2007). Contrasting and comparing sustainable development indicator metrics. Ecological Indicators, 7(2), 299-314. http://dx.doi.org/10.1016/j.ecolind.2006.02.009.
World Commission on Environment and Development – WCED. (1987). Our common future. Oxford: Oxford University Press. 383 p.
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