Natura: do cálculo de externalidades à governança da sustentabilidade

• Autor(a) principal: Vieira, Renata
• Data de Publicação: 2024
• Outros Autores: Monzoni, Mario
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: GVcasos
• Texto Completo: https://periodicos.fgv.br/gvcasos/article/view/90117
• topic: monetização de externalidades; valoração de impacto socioambiental; mensuração integrada de impacto; serviços ecossistêmicos, capital natural; capital humano, capital social

Assigning monetary value to the social and environmental externalities of business, as well as correlating them directly to traditional accounting, still constitute a relevant challenge for organizations that intend to manage their activities from a more systemic or integrated perspective -- and also intend to submit their performance to an equally broader analysis by its stakeholders. This applied work, presented in a teaching case format, narrates the moment of implementation of an integrated measurement methodology of socio-environmental externalities by Natura, a Brazilian cosmetics industry. After a decade of fragmented initiatives to measure the environmental, social, and human impacts caused by its business, Natura launched its first Integrated Profit and Loss (IP&L) in 2022. The script for discussion proposed in the teaching notes section seeks to guide the students to identify the obstacles and opportunities associated with the implementation and dissemination of IP&L in Natura's management routines and tries to lead students to analyze the elements which favor or hinder the construction of impact valuation models by companies in a general way. Then, it stimulates thoughts on the distinctiveness of the company that leads the case, a pioneer in the development and application of models for valuing environmental and social externalities.