Elaboração e aplicação dos indicadores de sustentabilidade em pequenas e médias empresas

Simone Sehnem, Maiara Cristina Lukas, Patrícia do Desterro Marques
2015 Navus: Revista de Gestão e Tecnologia  
Revista de Gestão e Tecnologia a ser desenvolvido em associações comerciais locais, para apresentar a importância de um relatório de sustentabilidade para uma pequena e média empresa. Os gestores das organizações precisam conhecer a importância e os impactos decorrentes da elaboração de um relatório de sustentabilidade, para que se sintam motivados a implantá-lo em suas empresas. ABSTRACT This text aims to describe the operational procedures for the elaboration of a sustainability report for
more » ... ll and medium size companies based on the Global Reporting Initiative (GRI) guidelines. The study was developed in a service provider company located in Chapecó -SC. It is a descriptive and qualitative research and the data was collected in the first semester of 2014. Results showed that the difficulties in the elaboration of a sustainability report in a small company are great due to the lack of human resources to monitor indicators. For such enterprise to be successful, it is necessary to inform the members of the team about the importance and need to follow the performance indicators of the economic, social and environmental areas. Besides, the strategic area of the organization has to be directly involved in the process in order to legitimate the idea in the organizational context. We suggested the creation of a sustainability committee to be coordinated by the director of the company who will promote the engagement of all collaborators in the creation of a culture of sustainability. The next step is the training and monitoring of indicators which are relevant for the management. Next, all registers have to bemade and tabulated in a report format for subsequent communication to all parts involved in the process. An Excel spreadsheet is to be adopted as a tool and it will stress the indicators, their measurement metrics and the monthly performance achieved by the organization. In possession of all data, it is possible to elaborate a sustainability report and create goals for continuous improvement.
doi:10.22279/navus.2015.v5n3.p22-41.225 fatcat:bvzmhwgy5zfflmhazujm5afyjy