Integração da sustentabilidade no balanced scorecard

• Autor(a) principal: Amorim, Cristiano Isaías Alves
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21291
• topic: Balanced scorecard; Contabilidade de gestão; Desenvolvimento sustentável; Sustainability balanced scorecard; Sustentabilidade; Gestão

The current paradigm emerges within companies the concern in sustainability in its fullness, covering the different and extensive areas that it can and should cover. There is a need to implement and improve sustainability awareness among the business relationship players, as well as to apply several ways to measure and control it, conciliating a management tool that focuses not only on financial and operational aspects but also on this important issue and meets the vision, mission and strategy of the company. The Balanced Scorecard appears as the most appropriate tool to achieve synergetic results in all phases, covering four traditional perspectives, to which this case study adds a fifth concerning sustainability. This work aims to develop a proposal to implement a Sustainability Balanced Scorecard for a company in the Information Technology and Services distribution sector. The proposal consists of the elaboration of a strategic map according to the vision and mission of the company and the identification of the cause-effect relationships among the sustainable, operational and financial perspectives. In this way, the synergetic benefits between the perspectives will be reconciled, bringing the company closer to a more sustainable reality. The proposal will also take into consideration the personal and professional development of the employees and their relationship with the customers. The methodology will be composed of bibliographical research, document analysis, semi-structured interviews and direct observation. The analysis carried out resulted in a better understanding of the vision and strategy of the company and its relationship with the interests of the employees and other stakeholders, emphasizing the sustainable presence, allied to short and long-term objectives, showing that the implementation of a tool that aggregates synergic value in the operational, sustainability and financial perspectives is worthwhile.