Sustentabilidade integrada em organizações empreendedoras: um estudo de caso

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico, Programa de Pós-Graduação em Engenharia e Gestão do Conhecimento, Florianópolis, 2014.Parte da história da civilização humana e seu desenvolvimento, dos períodos da Era Agrícola, da Era Industrial e da atual Era da Informação ou do Conhecimento são retratados sob a ótica econômico-financeira. As organizações e empreendimentos criados ao longo deste período também priorizaram a parte econômica, descuidando-se da parte ambiental e social. Mesmo com esta prioridade econômica, muitos negócios sucumbiram e, até hoje, são muito presentes altas taxas de mortalidade de novas empresas, além das crises mundiais que continuam sendo cíclicas. É necessário repensar a maneira de conduzir os negócios. Tudo isso começou a mudar, pelo menos o pensamento humano, em algumas partes do mundo, em relação ao meio ambiente, em 1970 e, mais recentemente, as questões sociais em meados dos anos 2000, inclusive, se percebe um grande desequilíbrio econômico-social que ainda não resolveu as questões sociais da civilização organizada. Muito se tem falado, discursado e publicado a respeito da sustentabilidade, mas nem sempre consistente ou convincente, porque, na sua grande maioria, não contempla os elementos essenciais do Triple Bottom Line, o econômico, o ambiental e o social. Já que se sabe da importância de tratar dos três elementos em conjunto e, preferencialmente, de maneira integrada. Outro assunto amplamente discutido é o empreendedorismo, talvez mais completo e com menos restrições de uso do que a sustentabilidade, mas que também merece uma filtragem. A proposta desta pesquisa é compreender como ocorre a sustentabilidade integrada em uma organização empreendedora. Para atingir esse objetivo, metodologicamente a pesquisa se caracteriza como qualitativa, exploratória e descritiva. Para a fundamentação teórica, realizou-se uma revisão bibliográfica e foi complementada por um estudo de caso, na Chácara Beija Flor, que trabalha com produtos orgânicos, no interior do município de Antônio Carlos-SC. Os resultados mostraram a tendência natural de se preocupar mais com o fator econômico, mas há certo equilíbrio em princípios e ações respeitando-se os três aspectos, econômico, ambiental e social. Outro reconhecimento é quanto à prática empreendedora fomentada com todos os stakeholders do negócio, que o define como uma organização empreendedora, em franco crescimento que continuará acontecendo de maneira sustentável, economicamente viável, ambientalmente correta e socialmente justa.Abstract : Part of the history of human civilization and its development, the periods of the Agricultural Age, the Industrial Age and the Information or Knowledge Age, is portrayed in the economic and financial perspective. Organizations and enterprises created over this period also prioritized the economic part, neglecting from environmental and social part. Even with this economic priority, many businesses have succumbed, and still is very present, high mortality rates of new companies and the global crisis, that continue to be cyclical. It is necessary to rethink the way you conduct business. All this began to change, at least human thought, in some parts of the world, in relation to the environment in 1970 and more recently social issues in the mid-2000s still perceived a major economic and social imbalance, which has not solve social issues of organized civilization. Much has been spoken, and published discoursed about sustainability, but not always consistent or convincing, because the vast majority does not address the essential elements of the Triple Bottom Line, economic, environmental and social. Since we know the importance of treating the three elements together and preferably in an integrated manner. Another widely discussed issue is entrepreneurship, perhaps more complete and with less use restrictions that sustainability, but also deserves filtering. The purpose of this research is to understand how sustainability is integrated in an entrepreneurial organization. To achieve this objective, methodologically the research is characterized as qualitative, exploratory and descriptive, for theoretical reasons, we carried out a literature review, and was complemented by a case study in the Chácara Beija Flor, who works with organic products in within the municipality of Antônio Carlos - SC. The results showed a natural tendency to be more concerned with the economic factor, but there is a balance of principles and actions respecting the three aspects, economic, environmental and social. Another recognition as entrepreneurial practice is promoted with all stakeholders of the business, which defines it as an entrepreneurial organization, which will continue growing rapidly happening sustainably, economically viable, environmentally sound and socially just

Identification of the Right Environmental KPIs for Manufacturing Operations:Towards a Continuous Sustainability Framework

Sustainable manufacturing has grown into a major subject of discussion between individuals and organisations around the world. This is attributed to the recognition of the urgency in advancing sustainable manufacturing due to the diminishing non-renewable resources, stricter regulations related to environmental impacts and the increasing consumer preference for environmental-friendly products. However, manufacturing companies have been confronted with a decision on which KPIs to select for appraising their processes, and how they should interpret these KPIs in transforming their processes towards a sustainable future. This paper presents a structured framework for the manufacturing industries to identify the right environmental KPIs. It includes building a database for environmental KPIs, categorising, ranking, and composing a final KPI set for specified targets. The developed method allows for the selection of the most effective KPI in representing a specified target as well as identifying unmonitored environmental aspects. The framework has been corroborated by subject matter and industry experts in which the potential benefits have been verified

Non-financial reporting research in developed and developing countries

Non-financial reporting is a disclosure of a company's social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, and 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focused on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting

Purchasing for a Better Future: Sustainable Procurement in the County of Santa Clara

In brief, this study aims to address sustainable procurement in SCC and its Procurement Department (PRC). A multi-varied analysis and discussion of market industries and the vendor community, present SCC policies and programs, and the overarching feasibility and environmental impact of sustainable procurement is provided to assist SCC in meeting its vision of sustainability. Procurement is a dynamic process, and for that reason, requires transformation and strategic decision-making about how to best pursue and achieve long-term sustainability aims and goals through SCC\u27s purchasing vehicles (SCC OOS, 2018c, para. 4). Today, SCC, like many other governments, is grappling with the problems and threats of a weaker economy, a growing income divide, a degraded environment, and a broken economy (Pew Research Center, 2019, p.1). This study can potentially help PRC navigate sustainability as well as guide the department as it joins SCC in its cross-collaborative efforts to prevent and mitigate costs to the social welfare of its constituents via sustainable policies, programs, and practices. Accordingly, the central research question that will direct this study is as follows: Research Question: Do SCC purchasing practices promote sustainability initiatives, support sustainability policies, and leverage sustainability practices employed by its vendor community

Identification of the right environmental KPIs for manufacturing operations: towards a continuous sustainability framework

Sustainable manufacturing has grown into a major subject of discussion between individuals and organisations around the world. This is attributed to the recognition of the urgency in advancing sustainable manufacturing due to the diminishing non-renewable resources, stricter regulations related to environmental impacts and the increasing consumer preference for environmental-friendly products. However, manufacturing companies have been confronted with a decision on which KPIs to select for appraising their processes, and how they should interpret these KPIs in transforming their processes towards a sustainable future. This paper presents a structured framework for the manufacturing industries to identify the right environmental KPIs. It includes building a database for environmental KPIs, categorising, ranking, and composing a final KPI set for specified targets. The developed method allows for the selection of the most effective KPI in representing a specified target as well as identifying unmonitored environmental aspects. The framework has been corroborated by subject matter and industry experts in which the potential benefits have been verified.Engineering and Physical Sciences Research Council (EPSRC): EP/V054627/

Csr practices and the role of sustainability champions:an empirical analysis

Recent studies focused their attention on individuals that are capable of influencing corporate sustainability practices through their leadership values, skills and styles (Visser and Courtice,2011; Epstein, 2014; Du, 2013). These natural leaders implement sustainability policies by inspiring and communicating their values and vision throughout companies affecting the corporate structure at all levels

A shifting regulatory landscape: the impact of corporate social responsibility disclosure and EU regulations on the judgments of investors and non-financial stakeholders

This dissertation presents a thorough investigation of Corporate Social Responsibility (CSR) disclosures across four essays, examining its development, present implementations, regulatory shifts, and impacts on diverse stakeholders. Prompted by the European Union's European Green Deal, the growing focus on sustainability and the incorporation of Environmental, Social, and Governance (ESG) factors into corporate strategies have led to an increased demand for transparent disclosure of companies' ESG performance. This analysis highlights a significant increase in sustainability reporting throughout Europe. Nonetheless, a pronounced lack of consensus and standardization in CSR reporting is identified in this examination, particularly in Germany. The investigation progresses to analyze CSR disclosure's effects on both financial and non-financial stakeholders, addressing the challenges of information asymmetry and the evolving regulatory environment in the EU, which seeks to direct investments towards sustainable entities. The impact of CSR disclosures on corporate reputation among non-financial stakeholders is evaluated. Empirical results indicate no significant impact of CSR reporting on corporate reputation within this group, suggesting that CSR reports may not serve as an effective communication tool. In contrast, CSR disclosures via corporate websites are found to significantly influence corporate reputation among non-financial stakeholders. Further, we explore the EU taxonomy's effect on investors’ judgments, revealing that EU taxonomy indicators enhance transparency for professional investors. Notably, EU taxonomy indicators convey positive signals to private investors, even if the taxonomy indicators are below the presented industry average. Drawing upon these findings, the concluding essay discusses the legal implications for fostering green investments. By merging empirical evidence with theoretical discourse, this dissertation aims to contribute to the understanding and development of CSR reporting. It highlights the critical need for precise, standardized reports taking into account the individual requirements of diverse stakeholder groups. This approach is intended to facilitate sustainable decisions and improve corporate reputation, in alignment with the EU's objectives towards a sustainable economy

Measuring of Corporate Environmental, Social, Economic and Corporate Governance Performance

Cílem disertační práce je navrhnout a verifikovat model měření celkové výkonnosti podniku integrující environmentální, sociální, ekonomickou a Corporate Governance výkonnost podniku ve vybraném odvětví CZ – NACE. Model byl konstruován v šesti krocích. Syntézou poznatků vyplynuvších z předvýzkumu a analýzy přístupů mezinárodních institucí, které se zabývají otázkou udržitelnosti podniků, byl navržen základní soubor klíčových indikátorů výkonnosti. Prostřednictví dotazníkového šetření byla zpětně ověřena relevantnost tohoto návrhu na podnicích skupiny 27.1 Výroba elektrických motorů, generátorů, transformátorů a elektrických rozvodných a kontrolních zařízení dle CZ – NACE s více než 250 zaměstnanci. Následně byla statistickými metodami provedena redukce počtu klíčových indikátorů výkonnosti tak, aby vypovídací schopnost modelu o úspěchu a výkonnosti podniku byla co nejvíce zachována. Aby model co nejvíce reflektoval realitu, byly klíčovým indikátorům výkonnosti přiřazeny váhy vyjadřující velikost jejich vlivu na výkonnost a udržitelnost podniku. Literární rešerší byly určeny benchmarky pro redukovaný soubor klíčových indikátorů výkonnosti za účelem kvantifikace mezery ve výkonnosti podniku. Aditivní metodou agregace byly klíčové indikátory sloučeny do jednoho agregovaného indikátoru měřícího celkovou výkonnost podnikuThe aim of the doctoral thesis is to design and verify a model measuring complex corporate performance integrating environmental, social, economic and Corporate Governance performance in a selected sector of CZ – NACE. The model was constructed in six steps. A basic set of key performance indicators was designed by a synthesis of findings from preliminary research and analysis of approaches of international institutions that deal with the issue of corporate sustainability. Through a questionnaire survey a relevance of a proposed basic set of key performance indicators was verified. Key performance indicators were verified on a group of companies which have more than 250 employees and belong to a CZ – NACE 27.1 Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus. Subsequently, a reduction of a number of key performance indicators was done by statistical methods so that the explanatory power of the model has been retained as much as possible. In order to model reflect a reality, weights that express an influence of key performance indicators on corporate performance and sustainability were assigned to key performance indicators. Through a literature research a benchmarks for a reduced set of key performance indicators were determined in order to quantify a performance gap. Key performance indicators were aggregated into a single aggregate indicator measuring complex corporate performance by an additive method.