A Economia Ecológica traz como principal fundamento a limitação biofísica do Capital Natural como fonte primária na geração de Serviços Ecossistêmicos demandados pela sociedade. A discussão sobre os limites ecossistêmicos ganhou expressão internacional nas reflexões trazidas pelo relatório Limits to Growth (1972) e consolidou-se na Avaliação Ecossistêmica do Milênio (2005). A diretriz de limitação das atividades econômicas à capacidade de suporte dos ecossistemas vem sendo incorporada no contexto da governança ambiental global, por meio de conferências, convenções e tratados voltados para a governança de temáticas como mudanças climáticas, gestão de recursos hídricos e biodiversidade. No entanto, desde a publicação do Clube de Roma (1968), (um alerta sobre a vulnerabilidade do crescimento econômico às limitações do capital natural) houve predominância, no setor empresarial, de abordagens pautadas nos conceitos Triple Bottom Line e de Ecoeficiência, deixando em segundo plano a discussão sobre os limites ecossistêmicos. Os relatórios de sustentabilidade, instrumentos voltados à divulgação de informações socioambientais das empresas aos seus Stakeholders, refletem também esta trajetória de ênfase a estas abordagens. Entretanto, o advento do Relato Integrado (RI), traz elementos em sua Estrutura, documentos-base e em discursos de sua entidade propositora (o International Integrated Reporting Council - IIRC), que sugerem aderência ao entendimento da Economia Ecológica. Ou seja, de que o Capital Natural provê o ambiente sobre o qual os outros capitais se apoiam. Em função disto, este estudo teve como objetivo geral verificar se o RI corresponde a uma iniciativa alinhada aos fundamentos da Economia Ecológica. O alinhamento do RI a tais fundamentos, o configuraria como um marco no setor empresarial, correspondendo a uma iniciativa pioneira, permitindo considerá-lo um potencial vetor de mudança sobre os paradigmas atuais de gestão corporativa. Para elucidar esta questão realizou-se uma análise multimétodo, em três etapas. Nas duas primeiras analisaram-se os documentos: Estrutura Internacional para Relato Integrado (2013), o CAPITALS: Background Paper for (2013) e os Relatórios Integrados divulgados pelas 6 organizações brasileiras selecionadas, para os anos de 2014 e 2015. Na última etapa de entrevistas verificou-se o discurso dos gestores de cada empresa. Os resultados avaliam a aderência de tais documentos e dos discursos aos fundamentos da Economia Ecológica. O estudo conclui que o RI não corresponde a uma iniciativa alinhada com os fundamentos da Economia Ecológica e, entre seus principais resultados, destaca: i) as divergências encontradas entre os documentos produzidos pelo IIRC, quanto ao seu alinhamento aos fundamentos da Economia Ecológica, que comprometem o potencial do RI como vetor de transformação da governança corporativa; ii) a baixa incidência de elementos e abordagens alusivas a tais fundamentos nos relatórios analisados, além de que, iii) para os casos em que o alinhamento a tais fundamentos foi detectado, não há relação com a adoção das diretrizes do IIRC. O estudo contribui ainda com a sugestão de modificações na Estrutura Internacional para Relato Integrado, no sentido de orientar o alinhamento da iniciativa aos fundamentos da Economia Ecológica, diferenciando-a no que tange à gestão ambiental corporativa. / The Ecological Economics has as its main foundation the biophysical limitation of Natural Capital in relation to the society\'s demand for Ecosystem Services. The discussion on ecosystem boundaries gained international expression in the reflections brought by the Limits to Growth report (1972) and consolidated in the Millennium Ecosystem Assessment (2005). The guideline limiting economic activities to ecosystem support capacity has been incorporated in the context of global environmental governance, through conferences, conventions and treaties focused on the governance of issues such as climate change, water resources management and biodiversity. However, since the Club of Rome (1968) (an initiative alerting about the vulnerability of economic growth to the limitations of natural capital), there was a predominance in the business sector of approaches based on the concepts of Triple Bottom Line and Eco-efficiency, leaving in the behind the discussion about the ecosystem limits. The sustainability reports, instruments aimed at the dissemination of companys social and environmental information to their Stakeholders, also reflect this trajectory of emphasis to these approaches. However, the advent of the Integrated Reporting (IR) brings elements in its Structure, base documents and speeches of its proposer (the International Integrated Reporting Council - IIRC), which suggest adherence to the understanding of the Ecological Economics, that Natural Capital provides the environment upon which other capitals rely. In this sense, this study has as general objective to verify if the IR corresponds to an initiative aligned with the Ecological Economics foundations. The alignment of the IR to such basement, would configure it as a landmark in the business sector, corresponding to a pioneering initiative, allowing to consider it as a potential vector of change on the current paradigms of corporate management. To elucidate this question a multi-method analysis was carried out in three stages. Stages one and two analyzed the following documents: The international Framework (2013), CAPITALS: Background Paper for (2013) and the Integrated Reports released by the six Brazilian organizations selected, for the years 2014 and 2015. And in the third interview stage analyzed the discourse of the managers of each company. The results evaluate the adherence of such documents and discourses to the Ecological Economics foundations. The study concludes that IR does not correspond to an initiative aligned with the Ecological Economics foundations and, among its main results, it highlights: i) the divergences found between the documents produced by the IIRC and its alignment with the these foundations, which compromise the potential of IR as a transformation vector of corporate governance; ii) the low incidence of elements and approaches alluding to such foundations in the analyzed reports. Besides that, iii) in cases where the alignment to these foundations was detected, there is no relation with the adoption of the IIRC guidelines. The study also contributes by proposing modifications in The international Framework, in order to direct the alignment of the initiative to the Ecological Economics foundations, differentiating it in what concerns to the corporate environmental management.

Made available in DSpace on 2016-04-25T16:44:35Z (GMT). No. of bitstreams: 1 Janaina Rute da Silva Dourado.pdf: 8254438 bytes, checksum: 780b6512e994da5173238abb5e1ff1fa (MD5) Previous issue date: 2013-10-07 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Considering all the work done by countless organizations that standardize deployment sand propose improvements, linking the implementation of the corporate governance of companies, is generated continuous development for transparency in the capital market, especially the great change madeinapplicationsofLevels1and 2andNovo Mercado, certifications related to social responsibility have been implemented in various institutions in order to improve transparency in relations with stakeholders and social partners, leading to a major transformation in the environment of large companies. Nevertheless, you can t meet the needs related to environmental issues. When considering the standard established as the Novo Mercado, the main objective of this dissertation is to understand if the ISE is just a certification or it is a paradigm shift and could become the new standard. For this, the methodology is characterized by the case study is divided into three phases: the documentary research and the ISE, Ibovespa index, IGC index, and IBrX index e IBrX 50 index; interviews with evaluators ISE and finally, the analysis the data. Thus the main results were that the ISE has a positive relative distance between the other indices studied the Brazilian capital market, confirming that the work done in the certification process brought legitimacy to the questionnaire and there have been requests for voluntary participation by companies wish in the future to integrate this portfolio. So one can understand that the Brazilian capital market is undergoing a paradigm towards a new standard and that is linked to criteria related to sustainability, thus signaling ISE as a future standard / Considerando todo o trabalho realizado por inúmeras organizações que normatizam e propõem implantações de melhorias, que vinculam a implantação da governança corporativa nas empresas, é gerado contínuo desenvolvimento para a transparência no mercado de capitais, com destaque para a grande mudança realizada com aplicações dos Níveis 1 e 2 e o Novo Mercado, certificações ligadas à responsabilidade social terem sido implementadas em várias instituições com o objetivo de melhorar a transparência nas relações com os stakeholders ou parceiros sociais, levando a uma grande transformação no ambiente das grandes empresas. Mesmo assim, ainda não se consegue alcançar as necessidades relacionadas às questões socioambientais. Ao considerar o padrão estabelecido como o Novo Mercado, o objetivo principal desta dissertação é compreender se o ISE é apenas um certificador ou se trata de uma mudança de paradigma, podendo vir a se tornar o novo padrão. Para isso a metodologia adotada caracteriza-se pelo estudo de caso que está dividido em três fases: a pesquisa documental do ISE e dos índices Ibovespa, IGC, IBrX e IBrX 50; a entrevista com os avaliadores do ISE e, finalmente, a análise dos dados. Dessa maneira os principais resultados foram que o ISE apresenta um relativo distanciamento positivo entre os demais índices estudados do mercado de capitais brasileiro, a confirmação de que os trabalhos desenvolvidos no processo de certificação trouxeram legitimidade ao questionário e tem havido solicitações voluntárias de participação de empresas que desejam no futuro integrar esta carteira. Assim pode-se compreender que o mercado de capitais brasileiro está em processo de mudança de paradigma para um novo padrão e que este está ligado aos critérios relacionados à sustentabilidade, sinalizando assim o ISE como futuro padrão

A sustentabilidade está sendo inserida no contexto empresarial como uma forma de minimizar os impactos causados pelos processos produtivos. Empresas estão deixando de considerar somente questões econômicas e passaram a atentarem-se as questões socioambientais. Diante desse contexto, as organizações utilizam ferramentas como normas de sistemas de gestão para auxiliar a satisfazer os anseios das partes interessadas e introduzir a sustentabilidade em seus contextos. No cenário científico não identificou-se estudos que abordassem a relação existente entre normas de sistemas de gestão e a sustentabilidade empresarial. Sendo assim, esse estudo teve como objetivo analisar a relação entre normas de sistemas de gestão (ISO 14001, ISO 9001, OHSAS 18001 e NBR 16001) e a sustentabilidade empresarial. Para isso realizou-se uma revisão bibliográfica com o intuito de identificar os requisitos da sustentabilidade empresarial. Esses foram extraídos do Índice de Sustentabilidade Empresarial, Indicadores Ethos e Global Reporting Initiative, pois agrupam os principais elementos da sustentabilidade empresarial. Posteriormente foi construída matriz de relação contendo os requisitos da sustentabilidade empresarial e os requisitos de cada norma de sistema de gestão estudada. Essa matriz foi preenchida pela pesquisadora e por 6 especialistas que utilizam essas normas diariamente. Posteriormente as respostas foram consolidadas gerando a Matriz de Relação Consolidada (MRC) que foi analisada e interpretada. As relações foram classificadas como forte, moderada, fraca ou nula. Essa matriz foi o meio utilizado para atingir o objetivo da pesquisa. Os resultados da pesquisa apontam que a ISO 9001 e a OHSAS 18001 possuem relação fraca com a sustentabilidade empresarial. A ISO 14001 apresenta relação moderada e a NBR 16001 apresenta relação forte. Sendo assim, conclui-se que esses padrões normativos podem auxiliar as empresas a introduzirem a sustentabilidade em seu contexto, no entanto, a ISO 9001 e a OHSAS 18001 são normas que abordam apenas alguns elementos da sustentabilidade empresarial. A NBR 16001 é a norma que mais apresenta os elementos da sustentabilidade em seu escopo. Sendo assim, empresas que objetivam introduzir a sustentabilidade nos ambientes corporativos poderiam focar na implementação da NBR. / Sustainability is being inserted into the business context as a way to minimize the negative impacts of production processes. Organizations are ceasing to consider only economic issues and began to heed to social and environmental issues. In this context, organizations use tools such as management system standards to help stakeholders satisfy their aspirations and introduce sustainability into their contexts. A study that approached the relation between standards of management systems and corporate sustainability wasnt identified in the scientific scenery. Therefore, the goal is to analyze the relation between management system standards (ISO 14001, ISO 9001, OHSAS 18001 and NBR 16001) and corporate sustainability. A literature review was carried out in order to identify the requirements of corporate sustainability. These were taken from the Corporate Sustainability Index, Ethos Indicators and Global Reporting Initiative, for they group the main elements of corporate sustainability. Later, a relation matrix containing the requirements of corporate sustainability was built with the requirements of each standard management system studied. This matrix was filled by the researcher and six experts who use these standards daily. Later responses were consolidated generating the Consolidated Relation Matrix which was analyzed and interpreted. Relations were classified as strong, moderate, weak or null. This matrix was the means used to achieve the objective of the research. The survey results show that the ISO 9001 and OHSAS 18001 have weak relation to corporate sustainability. The ISO 14001 has moderate relation and the NBR 16001 presents strong relation. Therefore, it is concluded that these regulatory standards can help companies to introduce sustainability in their context, however, ISO 9001 and OHSAS 18001 are standards that address only some elements of corporate sustainability. The NBR 16001 is the standard that has more elements of sustainability in its scope. Thus, companies aiming to introduce sustainability into corporate environments could focus on the implementation of the NBR 16001.

Mining depletes, processes, and relocates mineral resources while profoundly changing landscapes and socio-economic patterns of affected regions and communities. For millennia these impacts have been “accepted” by society because of minerals’ many benefits, but the growing environmental crisis is pushing up demand for socially responsible and ecologically viable mining practices. In reaction to these pressures, large mining corporations have been increasingly trying to make the business case for a sustainable mining industry. To demonstrate progress towards this “case”, companies have started to publish sustainability reports based on a sustainability assessment and reporting tool called the Global Reporting Initiative (GRI) Framework. Many scholars have contested the effectiveness of that framework and argued that GRI-based reports can mislead decision-makers concerned with sustainability, or even camouflage unsustainable practices, particularly at the site level. Few scholars, however, have gone far beyond the realm of criticism to understand how to enhance that framework. This thesis addresses this gap. More specifically it sets out to answer the following questions: 1) what needs to be changed in mining corporations’ approaches to assessing and reporting sustainability for the purpose of promoting more meaningful and reliable disclosures? And 2) what are the key practical and conceptual barriers to implementing those changes? This research adopted a qualitative grounded theory approach underpinned by systems theories to answer the questions. Data were collected through extensive literature reviews, 41 semi-structured interviews and content analyses. The evaluation of data included software-aided techniques such as iterative coding, memo-writing, and diagramming. The four main contributions are as follows. First, the thesis presents an evaluation of the extent to which mining corporations’ approaches to sustainability reporting meet eight principles (the BellagioSTAMP) of sustainability assessment and communication. In light of the identified gaps, the thesis outlines a number of specific changes that should be promoted in mining corporations’ sustainability frameworks. Second, a critical evaluation is provided of the limitations of an industry initiative that is pushing for stronger GRI reporting. Proponents of that initiative are trying to standardize and enforce external verification of sustainability reports among large mining corporations, but, in doing so, they may reinforce a limited approach to sustainability reporting. Third, the thesis identifies and discusses the barriers that may emerge in the implementation of six additional guidance elements in the GRI framework that could promote sounder sustainability assessment and reporting processes. The many barriers are broadly categorized as motivational, structural and specific. Finally, the thesis specifies research implications for key stakeholder groups involved in sustainability reporting: standard-setters, industry associations, mining companies, external verifiers, investors, local communities, and scholars. Overall, this thesis corroborates the view that meaningful and reliable standardized disclosures of contributions to sustainability are unlikely to emerge any time soon. The geographical dispersion of mining corporations’ facilities imposes substantial barriers to the contextualization and systematization of sustainability evaluations and communications. These barriers can be overcome with additional indicator systems and partnerships, but standard-setters, industry associations, and governments do not seem motivated to take up this challenge soon. This situation opens opportunities for individual mining corporations to enhance their particular approaches. This thesis provides important information that should be considered in the development of a much needed long-term strategy for stronger sustainability reporting in the sector.

This qualitative case study seeks to explore and understand how managers work with and perceive the sustainability engagement of a large multinational corporation. The analytical framework used was based on the techniques and procedures of grounded theory as described by Corbin and Strauss (2008), following the key concepts of theoretical sampling and constant comparison of findings. The findings of this study show that engaging in sustainability is a complex process where clear targets and communication is perceived to be crucial for the sustainability performance of the corporation. However, if sustainability is driven by business and becomes a natural part of the everyday work of managers it is perceived as profitability work and a ticket to play. By describing the work, stories, and perceptions of managers working in a corporation, the findings of this study can contribute to contemporary research on sustainability that is often normative in its nature, only telling corporations what to do, but not how this can be done and how it can be perceived. This study also helps inform practitioners, managers as other stakeholders, of how a sustainability engagement affects everyday work.

Mining depletes, processes, and relocates mineral resources while profoundly changing landscapes and socio-economic patterns of affected regions and communities. For millennia these impacts have been “accepted” by society because of minerals’ many benefits, but the growing environmental crisis is pushing up demand for socially responsible and ecologically viable mining practices. In reaction to these pressures, large mining corporations have been increasingly trying to make the business case for a sustainable mining industry. To demonstrate progress towards this “case”, companies have started to publish sustainability reports based on a sustainability assessment and reporting tool called the Global Reporting Initiative (GRI) Framework. Many scholars have contested the effectiveness of that framework and argued that GRI-based reports can mislead decision-makers concerned with sustainability, or even camouflage unsustainable practices, particularly at the site level. Few scholars, however, have gone far beyond the realm of criticism to understand how to enhance that framework. This thesis addresses this gap. More specifically it sets out to answer the following questions: 1) what needs to be changed in mining corporations’ approaches to assessing and reporting sustainability for the purpose of promoting more meaningful and reliable disclosures? And 2) what are the key practical and conceptual barriers to implementing those changes? This research adopted a qualitative grounded theory approach underpinned by systems theories to answer the questions. Data were collected through extensive literature reviews, 41 semi-structured interviews and content analyses. The evaluation of data included software-aided techniques such as iterative coding, memo-writing, and diagramming. The four main contributions are as follows. First, the thesis presents an evaluation of the extent to which mining corporations’ approaches to sustainability reporting meet eight principles (the BellagioSTAMP) of sustainability assessment and communication. In light of the identified gaps, the thesis outlines a number of specific changes that should be promoted in mining corporations’ sustainability frameworks. Second, a critical evaluation is provided of the limitations of an industry initiative that is pushing for stronger GRI reporting. Proponents of that initiative are trying to standardize and enforce external verification of sustainability reports among large mining corporations, but, in doing so, they may reinforce a limited approach to sustainability reporting. Third, the thesis identifies and discusses the barriers that may emerge in the implementation of six additional guidance elements in the GRI framework that could promote sounder sustainability assessment and reporting processes. The many barriers are broadly categorized as motivational, structural and specific. Finally, the thesis specifies research implications for key stakeholder groups involved in sustainability reporting: standard-setters, industry associations, mining companies, external verifiers, investors, local communities, and scholars. Overall, this thesis corroborates the view that meaningful and reliable standardized disclosures of contributions to sustainability are unlikely to emerge any time soon. The geographical dispersion of mining corporations’ facilities imposes substantial barriers to the contextualization and systematization of sustainability evaluations and communications. These barriers can be overcome with additional indicator systems and partnerships, but standard-setters, industry associations, and governments do not seem motivated to take up this challenge soon. This situation opens opportunities for individual mining corporations to enhance their particular approaches. This thesis provides important information that should be considered in the development of a much needed long-term strategy for stronger sustainability reporting in the sector.

O debate associado ao desenvolvimento sustentável inseriu novos aspectos que devem ser acompanhados e mensurados pelas organizações. Estes incluem questões que podem estar fora do controle direto da organização, que são difíceis de serem caracterizados e que muitas vezes são baseados em juízos de valor ao invés de dados quantitativos. Assim, esta tese buscou responder a seguinte questão central: quais aspectos ambientais, sociais e econômicos devem ser considerados em um modelo de mensuração de sustentabilidade no âmbito empresarial? O objetivo geral desta pesquisa consistiu em propor e testar um modelo para a mensuração da sustentabilidade empresarial concebido a partir da integração das dimensões ambiental, social e econômica. O modelo proposto foi composto por 43 (quarenta e três) indicadores de sustentabilidade, sendo 16 (dezesseis) indicadores ambientais, 14 (quatorze) indicadores econômicos e 13 (treze) indicadores sociais. O Grid de Sustentabilidade Empresarial (GSE) foi elaborado para ser utilizado por empresas com diferentes características. A sustentabilidade empresarial foi abordada a partir de uma perspectiva integradora de aspectos ambientais, sociais e econômicos da sustentabilidade, denominada Grid de Sustentabilidade Empresarial (GSE). Esse modelo foi aplicado em cinco vinícolas localizadas na Serra Gaúcha para analisar seus desempenhos. Os resultados indicaram que três vinícolas obtiveram Escore 3 de Sustentabilidade Empresarial (Sustentabilidade Satisfatória), apontando que estas empresas conseguem conciliar desempenho satisfatório nas três dimensões de sustentabilidade consideradas, apresentando certo equilíbrio em ações e programas desenvolvidos em relação ao desenvolvimento sustentável. As outras duas vinícolas investigadas apresentaram Escore 2 de Sustentabilidade Empresarial (Sustentabilidade Relativa), indicando que estas possuem desempenhos satisfatórios em duas das três dimensões da sustentabilidade consideradas. Uma vinícola obteve desempenho insatisfatório na dimensão econômica e a outra obteve desempenho insatisfatório na dimensão social. Com a aplicação do modelo foi possível verificar diferentes níveis de resultados de sustentabilidade apresentados pelas empresas analisadas, visto que dentre as empresas investigadas não foi identificado um padrão de resultados entre os diferentes indicadores de sustentabilidade. / The sustainable development debate raises new issues that should be monitored and measured by organizations. These include factors which may be outside the direct control of the organizations. In addition, they may be difficult to be characterized and are often based on value judgments rather than quantitative data. In this context, this thesis aimed to answer the following question: which environmental, social and economic aspects should be considered into a measurement model of sustainability among business? The general objective of this research was to propose and to verify empirically a measurement corporate sustainability model designed from the integration of environmental, social and economic dimensions. The Model proposed includes 43 (forty-three) sustainability indicators, 16 (sixteen) environmental indicators, fourteen (14) economic indicators and thirteen (13) social indicators. The corporate sustainability has been addressed from a perspective that integrates environmental, social and economic sustainability, denominated the Corporate Sustainability Grid (CSG). The Corporate Sustainability Grid (CSG) was prepared to be used by various companies with different characteristics, regardless industry sector and geographic location. The performance of five wineries located in the southern mountains was analyzed based on the model proposed. The results showed that three wineries were scored as level three of corporate sustainability (satisfactory sustainability). These companies were able to reconcile satisfactory performance in all three dimensions of sustainability considered, giving some balance into actions and programs developed in relation to sustainable development. The other two wineries were scored as level two of corporate sustainability (relative sustainability), indicating that they have good performances in two of the three dimensions of sustainability. In addition, results indicate that all wineries surveyed achieved satisfactory performances in the environmental dimension. Regarding the others, it was observed that a winery showed poor performance on social aspects and a second winery showed unsatisfactory performance in the economic dimension. To sum up, the model detected different levels of sustainability outcomes provided by the companies. Among all it was not identified results pattern regarding different sustainability indicators.

O presente trabalho tem como objetivo geral propor um método monetário de avaliação da sustentabilidade empresarial que contemple as dimensões econômica, ambiental e social. Para tanto, se propõe a: (i) estudar de forma exploratória o tema avaliação da sustentabilidade a fim de proporcionar uma maior familiarização com o mesmo e identificar suas lacunas; (ii) identificar a estrutura de avaliação da sustentabilidade a ser utilizada como base; (iii) monetizar os itens de avaliação da sustentabilidade empresarial; (iv) avaliar e aprimorar o método desenvolvido através da análise de especialistas e da aplicação do mesmo na realidade de uma empresa. O método proposto permite a avaliação da sustentabilidade empresarial em uma unidade de medida comumente utilizada pelas empresas, simples e compreensível, a unidade monetária, que possibilita a comparação direta em bases homogêneas. Além disso, a unidade monetária é muito importante para as empresas, visto que seu objetivo é gerar retorno financeiro. A avaliação global do desempenho da empresa é dada pelo soma dos custos ambientais e sociais e dos benefícios econômicos gerados. Quando o resultado for negativo, significa que os custos causados pela empresa são maiores que os benefícios e, portanto, a operação da mesma não traz vantagens para a sociedade, sendo recomendado que reverta essa situação ou pare de operar. Por outro lado, quando os benefícios forem maiores que os custos, a operação da empresa agrega valor para a sociedade. Entretanto, ressalta-se que a empresa deve sempre focar em minimizar custos ambientais e sociais. Assim, o método proposto contribui para orientar as empresas na busca de formas de atuação socialmente e ambientalmente benéficas, uma vez que orienta a diminuição dos custos relacionados a essas dimensões. O método demonstra como monetizar os itens de avaliação, a partir de dados da empresa e estimativas. Entende-se que o desafio de desenvolver um método com esta finalidade é grande, devido à complexidade das dimensões social, ambiental e econômica. Consequentemente, este trabalho apresenta uma estrutura completa de avaliação monetária da sustentabilidade empresarial, mas que deve ser considerada preliminar, aberta a complementações e aprimoramentos. / This study's main objective is to propose a corporate sustainability assessment monetary model that addresses the economic, environmental and social dimensions. For this, the thesis intends: (i) to study the sustainability assessment and identify gaps, (ii) to identify a framework for sustainability assessment to be used as a basis, (iii) to monetize the assessment items, (iv) to evaluate and improve the method through expert analysis and field application. The proposed model allows the corporate sustainability assessment in a unit of measure commonly used by companies, simple and understandable, the monetary unit, which allows direct comparison on homogeneous bases. Moreover, the monetary unit is very important for companies, since their goal is to generate financial return. The overall company assessment performance is given by the sum of the environmental and social costs and economic benefits. When the result is negative, it means that the costs incurred by the company are greater than the benefits, so the operation does not bring benefits to society and is recommended to reverse this situation or stop trading. On the other hand, when the benefits outweigh the costs, the operation of the company adds value to society. However, it is emphasized that the company should always focus on minimizing environmental and social costs. Thus, the model helps to guide companies on ways of acting socially and environmentally beneficial, since it guides the cost decrease in these dimensions. The model demonstrates how to monetize the assessment items from the enterprise data and estimates. It is understood that the challenge of developing a model for this purpose is large due to the complexity of social, environmental and economic issues. Consequently, this paper presents a complete corporate sustainability monetary assessment that should be considered a preliminary attempt, open to additions and improvements.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This paper presents an approach to electricity generation using biomass from a rice mill as a basis for implementation of a CDM project and negotiation of credits in the carbon market, in a case study. Through which we could observe management strategies and corporate sustainability in waste management. We used personal interviews with those responsible for management and power generation plant at the company in Itaqui Camil Alimentos SA-RS. It was found that the company is self sufficient in electricity which means lower manufacturing costs and increase financial gains by increasing their competitiveness in domestic and international, in addition to the significant social and environmental gains. Competitive factors and business sustainability work together, because the waste generated in the device are used in energy production. We conclude that the carbon market is a good management strategy when the goal is a cleaner energy, minimize waste and increase financial gains. / Este trabalho apresenta um estudo de caso em uma abordagem da geração de energia elétrica utilizando a biomassa proveniente de um engenho de arroz como base da implantação para um projeto de MDL e das negociações dos créditos gerados, no Mercado de Carbono. Através da qual foi possível observar estratégias de gestão e sustentabilidade empresarial na gestão de resíduos. Utilizou-se entrevistas diretas com pessoas encarregadas da gestão e da usina de geração de energia na empresa Camil Alimentos S.A em Itaqui-RS. Foi possível constatar que a empresa é autosuficiente em energia elétrica o que significa diminuir custos industriais e incrementar os ganhos financeiros aumentando sua competitividade no mercado nacional e internacional, além dos significativos ganhos sociais e ambientais. Fatores competitivos e de sustentabilidade empresarial trabalham juntos, pois os resíduos gerados no engenho são utilizados na produção de energia. Conclui-se que o mercado de carbono é uma ótima estratégia de gestão quando o objetivo é uma energia mais limpa, minimizar os resíduos e incrementar os ganhos financeiros.

O debate associado ao desenvolvimento sustentável inseriu novos aspectos que devem ser acompanhados e mensurados pelas organizações. Estes incluem questões que podem estar fora do controle direto da organização, que são difíceis de serem caracterizados e que muitas vezes são baseados em juízos de valor ao invés de dados quantitativos. Assim, esta tese buscou responder a seguinte questão central: quais aspectos ambientais, sociais e econômicos devem ser considerados em um modelo de mensuração de sustentabilidade no âmbito empresarial? O objetivo geral desta pesquisa consistiu em propor e testar um modelo para a mensuração da sustentabilidade empresarial concebido a partir da integração das dimensões ambiental, social e econômica. O modelo proposto foi composto por 43 (quarenta e três) indicadores de sustentabilidade, sendo 16 (dezesseis) indicadores ambientais, 14 (quatorze) indicadores econômicos e 13 (treze) indicadores sociais. O Grid de Sustentabilidade Empresarial (GSE) foi elaborado para ser utilizado por empresas com diferentes características. A sustentabilidade empresarial foi abordada a partir de uma perspectiva integradora de aspectos ambientais, sociais e econômicos da sustentabilidade, denominada Grid de Sustentabilidade Empresarial (GSE). Esse modelo foi aplicado em cinco vinícolas localizadas na Serra Gaúcha para analisar seus desempenhos. Os resultados indicaram que três vinícolas obtiveram Escore 3 de Sustentabilidade Empresarial (Sustentabilidade Satisfatória), apontando que estas empresas conseguem conciliar desempenho satisfatório nas três dimensões de sustentabilidade consideradas, apresentando certo equilíbrio em ações e programas desenvolvidos em relação ao desenvolvimento sustentável. As outras duas vinícolas investigadas apresentaram Escore 2 de Sustentabilidade Empresarial (Sustentabilidade Relativa), indicando que estas possuem desempenhos satisfatórios em duas das três dimensões da sustentabilidade consideradas. Uma vinícola obteve desempenho insatisfatório na dimensão econômica e a outra obteve desempenho insatisfatório na dimensão social. Com a aplicação do modelo foi possível verificar diferentes níveis de resultados de sustentabilidade apresentados pelas empresas analisadas, visto que dentre as empresas investigadas não foi identificado um padrão de resultados entre os diferentes indicadores de sustentabilidade. / The sustainable development debate raises new issues that should be monitored and measured by organizations. These include factors which may be outside the direct control of the organizations. In addition, they may be difficult to be characterized and are often based on value judgments rather than quantitative data. In this context, this thesis aimed to answer the following question: which environmental, social and economic aspects should be considered into a measurement model of sustainability among business? The general objective of this research was to propose and to verify empirically a measurement corporate sustainability model designed from the integration of environmental, social and economic dimensions. The Model proposed includes 43 (forty-three) sustainability indicators, 16 (sixteen) environmental indicators, fourteen (14) economic indicators and thirteen (13) social indicators. The corporate sustainability has been addressed from a perspective that integrates environmental, social and economic sustainability, denominated the Corporate Sustainability Grid (CSG). The Corporate Sustainability Grid (CSG) was prepared to be used by various companies with different characteristics, regardless industry sector and geographic location. The performance of five wineries located in the southern mountains was analyzed based on the model proposed. The results showed that three wineries were scored as level three of corporate sustainability (satisfactory sustainability). These companies were able to reconcile satisfactory performance in all three dimensions of sustainability considered, giving some balance into actions and programs developed in relation to sustainable development. The other two wineries were scored as level two of corporate sustainability (relative sustainability), indicating that they have good performances in two of the three dimensions of sustainability. In addition, results indicate that all wineries surveyed achieved satisfactory performances in the environmental dimension. Regarding the others, it was observed that a winery showed poor performance on social aspects and a second winery showed unsatisfactory performance in the economic dimension. To sum up, the model detected different levels of sustainability outcomes provided by the companies. Among all it was not identified results pattern regarding different sustainability indicators.