Análise bibliográfica dos indicadores de sustentabilidade e de responsabilidade social corporativa / Bibliographic analysis of indicators of sustainability and corporate social responsibility

Felipe Ferreira de Lara

Resumo


Um grande número de pesquisas tem enfatizado a importância dos temas Sustentabilidade e Responsabilidade Social Corporativa (RSC) sob o ponto de vista da gestão estratégica. No entanto, lacunas persistem no modo como tanto a Sustentabilidade quanto a RSC podem ser efetivamente integradas com os processos de negócios existentes e pouca atenção tem sido dada às formas como as empresas tentam posicioná-las em sua estrutura organizacional e refleti-las em suas próprias normas e valores. Desse modo, o presente artigo busca analisar a literatura sobre indicadores de desempenho dentro do campo da Sustentabilidade e da RSC. Entende-se que é uma questão particularmente importante, uma vez que sem uma compreensão clara dos benefícios estratégicos que possam advir para a organização em função dessas ações, é provável que muitos investimentos nesse campo sejam declinados. As diferentes abordagens exploradas no artigo sinalizam muito além de empresas social e ambientalmente amigáveis ou orientações para implementação desses procedimentos. Um olhar mais aprofundando pode direcionar para se identificar algumas características importantes, sendo a principal a de que os relatórios cujas iniciativas estão focadas em resultados exigem procedimentos oficialmente documentados e são muitas vezes estritamente voltadas para os negócios e apenas as empresas privadas fazem parte. Por outro lado, as iniciativas orientadas para processo se concentram em participação, melhoria contínua e processos de aprendizagem e estão mais amplamente disseminadas em diferentes empresas.


Palavras-chave


Sustentabilidade; Responsabilidade Social Corporativa; Análise dos relatórios.

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