Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/20292 |
Resumo: | Discussions about sustainable development intensified mainly with the formulation of the Brundtland report in 1987, where a more grounded concept about the SD was exposed. Over the decades, companies understood their role as agents with an important part for the achievement of sustainable development, for which it is necessary to provide strategic plans capable of contemplating the social, environmental and economic factors linked to the organization, this vision was brought by Elkington (1999) with the Triple Bottom line (TBL) model for corporate sustainability. The inclusion of strategies of this nature in the corporate sphere is a generally complex fact, and the assessment of organizational performance is a fundamental mechanism for its achievement, an assessment that must go beyond purely financial aspects. In view of this, the following question arose in this study: How is the corporate sustainability of Brazilian companies listed on B3 related to aspects of their organizational performance? To this end, corporate sustainability was measured through the United Nations (UN) Agenda 2030, Sustainable Development Goals (SDGs), launched in 2015. Therefore, the specific aims of this work were configured in: Measuring corporate sustainability through the identification of practices related to the SDGs (PRODS) performed by the companies in the study; Identify the aspects of organizational performance present in the reports of the organizations that make up the research; and Verify the level of use of aspects of organizational performance for each corporate sustainability degree (CSD). Then, a qualitative approach to research was carried out, through the application of content analysis technique in the sustainability reports of the companies that composed the sample, which made it possible to constitute the variables related to corporate sustainability and aspects of organizational performance, which were later used (quantitative approach) in statistical tests (Mann-Whitney (U) and Kruskal-Wallis), Fisher's exact test was also applied, in order to verify the association between each performance indicator with SC. The sample consisted of 100 companies that had their reports released in the period after the launch of Agenda 2030 (2016 to 2019), with 281 reports being investigated. The results indicate that in 67.97% of the reports there are mentions of the SDGs, with those referring to the economic dimension having the most evidenced practices 77.09%. By Kruskal-Wallis nonparametric test, together with the interpretation of box-plot, it was possible to infer that the higher the CSD submitted by the company, the greater will be the percentage of organizational performance aspects used by it. In this way, the results are aligned with the part of the literature that indicates a greater complexity of organizations with a higher corporate sustainability, leading them to include a greater number of aspects in the assessment of their organizational performance. |
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Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentávelSustentabilidade CorporativaDesempenho OrganizacionalObjetivos do Desenvolvimento Sustentável (ODS)Corporate SustainabilityOrganizational PerformanceSustainable Development Goals (SDGs)CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISDiscussions about sustainable development intensified mainly with the formulation of the Brundtland report in 1987, where a more grounded concept about the SD was exposed. Over the decades, companies understood their role as agents with an important part for the achievement of sustainable development, for which it is necessary to provide strategic plans capable of contemplating the social, environmental and economic factors linked to the organization, this vision was brought by Elkington (1999) with the Triple Bottom line (TBL) model for corporate sustainability. The inclusion of strategies of this nature in the corporate sphere is a generally complex fact, and the assessment of organizational performance is a fundamental mechanism for its achievement, an assessment that must go beyond purely financial aspects. In view of this, the following question arose in this study: How is the corporate sustainability of Brazilian companies listed on B3 related to aspects of their organizational performance? To this end, corporate sustainability was measured through the United Nations (UN) Agenda 2030, Sustainable Development Goals (SDGs), launched in 2015. Therefore, the specific aims of this work were configured in: Measuring corporate sustainability through the identification of practices related to the SDGs (PRODS) performed by the companies in the study; Identify the aspects of organizational performance present in the reports of the organizations that make up the research; and Verify the level of use of aspects of organizational performance for each corporate sustainability degree (CSD). Then, a qualitative approach to research was carried out, through the application of content analysis technique in the sustainability reports of the companies that composed the sample, which made it possible to constitute the variables related to corporate sustainability and aspects of organizational performance, which were later used (quantitative approach) in statistical tests (Mann-Whitney (U) and Kruskal-Wallis), Fisher's exact test was also applied, in order to verify the association between each performance indicator with SC. The sample consisted of 100 companies that had their reports released in the period after the launch of Agenda 2030 (2016 to 2019), with 281 reports being investigated. The results indicate that in 67.97% of the reports there are mentions of the SDGs, with those referring to the economic dimension having the most evidenced practices 77.09%. By Kruskal-Wallis nonparametric test, together with the interpretation of box-plot, it was possible to infer that the higher the CSD submitted by the company, the greater will be the percentage of organizational performance aspects used by it. In this way, the results are aligned with the part of the literature that indicates a greater complexity of organizations with a higher corporate sustainability, leading them to include a greater number of aspects in the assessment of their organizational performance.NenhumaAs discussões a respeito do desenvolvimento sustentável se intensificaram principalmente com a formulação do relatório Brundtland em 1987, na qual foi exposto um conceito mais fundamentando sobre o DS. Com o passar das décadas as empresas entenderam seu papel como agentes com parcela importante para o alcance do desenvolvimento sustentável, sendo para isso necessário o aporte de planos estratégicos capazes de contemplar os fatores sociais, ambientais e econômicos ligados à organização, esta visão foi trazida por Elkington (1999) com o modelo Triple Bottom Line (TBL) para a sustentabilidade corporativa. A inclusão de estratégias desta natureza no âmbito corporativo é fato geralmente complexo, sendo a avaliação do desempenho organizacional mecanismo fundamental para seu alcance, avaliação esta que deve estar para além dos aspectos exclusivamente financeiros. Diante disto, surgiu a seguinte questão problema deste estudo: como a sustentabilidade corporativa das companhias brasileiras listadas na B3 está relacionada aos aspectos de seu desempenho organizacional? Para tal, a sustentabilidade corporativa foi mensurada através dos Objetivos do Desenvolvimento Sustentável (ODS) da Agenda 2030 da Organização das Nações Unidas (ONU), lançados no ano de 2015. Portanto, os objetivos específicos deste trabalho se configuraram em: mensurar a sustentabilidade corporativa por meio da identificação de práticas relacionadas aos ODS (PRODS) executadas pelas empresas do estudo; identificar os aspectos do desempenho organizacional presentes nos relatórios das organizações que compõem a pesquisa; e constatar o nível de utilização de aspectos do desempenho organizacional para cada Grau de Sustentabilidade Corporativa (GSC). Então, realizou-se em caráter inicial uma abordagem qualitativa de pesquisa, através da aplicação de técnica de análise de conteúdo nos relatórios de sustentabilidade das empresas que compuseram a amostra, a qual possibilitou constituir as variáveis referentes a sustentabilidade corporativa e aos aspectos do desempenho organizacional, as quais foram utilizadas posteriormente (abordagem quantitativa) nos testes estatísticos (Mann-Whitney (U) e Kruskal- Wallis), também foi aplicada a prova exata de Fisher, a fim de verificar a associação entre cada indicador de desempenho com a SC. A amostra foi formada por 100 empresas que possuíam seus relatórios divulgados no período posterior ao lançamento da Agenda 2030 (2016 a 2019), sendo investigados 281 relatórios. Os resultados indicam que em 67,97% dos relatórios existem menções aos ODS, sendo aqueles referentes à dimensão econômica os que possuem mais práticas evidenciadas 77,09%. Por meio do teste não paramétrico de Kruskal-Wallis, em conjunto com a interpretação do box-plot, foi possível inferir que quanto maior o GSC apresentado pela empresa, maior tende a ser o percentual de aspectos do desempenho organizacional utilizados por ela. Desta forma, os resultados mostram-se alinhados a parte da literatura que indica uma maior complexidade das organizações com uma sustentabilidade corporativa mais elevada, levando estas a incluírem um maior número de aspectos na avaliação de seu desempenho organizacional.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBCâmara, Renata Paes de Barroshttp://lattes.cnpq.br/8224638490191737Romão, Bruno José Patrício2021-07-02T15:18:04Z2021-06-182021-07-02T15:18:04Z2020-12-07info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/20292porhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2022-08-10T11:40:20Zoai:repositorio.ufpb.br:123456789/20292Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2022-08-10T11:40:20Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
title |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
spellingShingle |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável Romão, Bruno José Patrício Sustentabilidade Corporativa Desempenho Organizacional Objetivos do Desenvolvimento Sustentável (ODS) Corporate Sustainability Organizational Performance Sustainable Development Goals (SDGs) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
title_full |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
title_fullStr |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
title_full_unstemmed |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
title_sort |
Sustentabilidade corporativa e desempenho organizacional sob a ótica dos objetivos do desenvolvimento sustentável |
author |
Romão, Bruno José Patrício |
author_facet |
Romão, Bruno José Patrício |
author_role |
author |
dc.contributor.none.fl_str_mv |
Câmara, Renata Paes de Barros http://lattes.cnpq.br/8224638490191737 |
dc.contributor.author.fl_str_mv |
Romão, Bruno José Patrício |
dc.subject.por.fl_str_mv |
Sustentabilidade Corporativa Desempenho Organizacional Objetivos do Desenvolvimento Sustentável (ODS) Corporate Sustainability Organizational Performance Sustainable Development Goals (SDGs) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Sustentabilidade Corporativa Desempenho Organizacional Objetivos do Desenvolvimento Sustentável (ODS) Corporate Sustainability Organizational Performance Sustainable Development Goals (SDGs) CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Discussions about sustainable development intensified mainly with the formulation of the Brundtland report in 1987, where a more grounded concept about the SD was exposed. Over the decades, companies understood their role as agents with an important part for the achievement of sustainable development, for which it is necessary to provide strategic plans capable of contemplating the social, environmental and economic factors linked to the organization, this vision was brought by Elkington (1999) with the Triple Bottom line (TBL) model for corporate sustainability. The inclusion of strategies of this nature in the corporate sphere is a generally complex fact, and the assessment of organizational performance is a fundamental mechanism for its achievement, an assessment that must go beyond purely financial aspects. In view of this, the following question arose in this study: How is the corporate sustainability of Brazilian companies listed on B3 related to aspects of their organizational performance? To this end, corporate sustainability was measured through the United Nations (UN) Agenda 2030, Sustainable Development Goals (SDGs), launched in 2015. Therefore, the specific aims of this work were configured in: Measuring corporate sustainability through the identification of practices related to the SDGs (PRODS) performed by the companies in the study; Identify the aspects of organizational performance present in the reports of the organizations that make up the research; and Verify the level of use of aspects of organizational performance for each corporate sustainability degree (CSD). Then, a qualitative approach to research was carried out, through the application of content analysis technique in the sustainability reports of the companies that composed the sample, which made it possible to constitute the variables related to corporate sustainability and aspects of organizational performance, which were later used (quantitative approach) in statistical tests (Mann-Whitney (U) and Kruskal-Wallis), Fisher's exact test was also applied, in order to verify the association between each performance indicator with SC. The sample consisted of 100 companies that had their reports released in the period after the launch of Agenda 2030 (2016 to 2019), with 281 reports being investigated. The results indicate that in 67.97% of the reports there are mentions of the SDGs, with those referring to the economic dimension having the most evidenced practices 77.09%. By Kruskal-Wallis nonparametric test, together with the interpretation of box-plot, it was possible to infer that the higher the CSD submitted by the company, the greater will be the percentage of organizational performance aspects used by it. In this way, the results are aligned with the part of the literature that indicates a greater complexity of organizations with a higher corporate sustainability, leading them to include a greater number of aspects in the assessment of their organizational performance. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-12-07 2021-07-02T15:18:04Z 2021-06-18 2021-07-02T15:18:04Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/20292 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/20292 |
dc.language.iso.fl_str_mv |
por |
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http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
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Universidade Federal da Paraíba (UFPB) |
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UFPB |
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UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
repository.mail.fl_str_mv |
diretoria@ufpb.br|| diretoria@ufpb.br |
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