Influência das certificações ISO 9001, ISO 14001 e OHSAS 18001 no desempenho nas categorias de sustentabilidade do global reporting initiative de empresas brasileiras

• Autor(a) principal: Aguiar, André Vinícius Vieira
• Data de Publicação: 2017
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório do Centro Universitário Braz Cubas
• Texto Completo: https://repositorio.cruzeirodosul.edu.br/handle/123456789/1828
• topic: Gestão ambiental; ISO 9001; ISO 14001; Sustentabilidade; Desenvolvimento organizacional; CNPQ::CIENCIAS BIOLOGICAS; CNPQ::ENGENHARIAS::ENGENHARIA SANITARIA

Organizations have been searching to improve their performance in sustainability aspects and to reduce the negative impacts of their activities on the environment. The monitoring and evaluating of such performance have been conducted based on systems of indicators which take into consideration social, economic and environmental perspectives, such as the Global Reporting Initiative (GRI). At the same time, internationally recognized standards are sought and maintained as a way to achieve continuous improvement and improve processes in the business world. However, the literature is inconclusive with regard to the effects of such standards on the sustainability performance of organizations. It has been hypothesized that the occurrence of certifications, either individually or in combination in companies can have a positive and significant influence on the companies’ performance. This should be reflected in the relevant sustainability indicators. Thus, the aim of this study was to determine if and how standards such as ISO 9001 (quality management system), ISO 14001 (environmental management system) and OHSAS 18001 (occupational health and safety management system) are influencing organizational performance, particularly in terms of continuous improvement in the sustainability categories of GRI. The study was undertaken for the 152 Brazilian companies which reported their results through GRI-G4, published in 2015, subdivided by company size, company economic sector, and as function of the combinations of the certifications mentioned above. Performance metrics were calculated by GRI category using two methods for comparison, and with three scoring approaches as part of a sensitivity analysis of the results. Statistical data analysis involved Mann Whitney’s U test and Spearman’s correlation analysis. It was found that having at least one of the standards has positively and significantly influenced performance only for the economic category of GRI. A significant correlation was found between the occurrence of ISO 9001 and better economic performance but not between other crossings of GRI categories and standards. Based on that, managers would be advised to identify which sustainability aspects require performance improvement before choosing to pursuing certification as a way to improve the sustainability performance of their organizations.