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Do desenvolvimento sustentável à inovação social: uma proposta de avaliação de desempenho de empresas com base nos ODS
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| 7.5 MB | Adobe PDF |
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Abstract(s)
Avaliar o desenvolvimento sustentável corporativo e os impactos das práticas adotadas pelas empresas para o progresso da sociedade e de nosso planeta tem sido um grande desafio e, no contexto do atual a pandemia do COVID-19, fez com que a transformação digital das empresas fosse acelerada e a sustentabilidade e do uso do capital consciente passaram a ser pontos de grande atenção para empresas.
A presente tese Do Desenvolvimento Sustentável à Inovação Social: Uma proposta de modelo para avaliação de desempenho de empresas com base nos ODS, descreve a proposta de uso de uma Matriz de Valor e Relevância (MVR) como uma ferramenta digital inovadora que mensura a relevância dos indicadores empresariais em relação aos Objetivos de Desenvolvimento Sustentável (ODS). A metodologia desenvolvida foi aplicada em estudos de casos de negócios de impacto social no Brasil, do Sebrae – Serviço Brasileiro de Apoio às Micro e Pequenas Empresas e demonstrou a existência de diferentes níveis de relevância entre os indicadores e os ODS.
A plataforma https://useods.com.br tem por base de inteligência a adaptação da escala de prontidão tecnológica ou TRL – Tecnology Readiness Level, criada pela NASA. A TRL é uma métrica mundial que mede o grau de maturidade de uma tecnologia aplicada em projetos. Como parte da abordagem foram criados instrumentos complementares – gráficos e um relatório de evidências para apoiar o processo de avaliação. A plataforma operacionaliza a proposta da tese e apresenta uma ferramenta que auxilia na mensuração do impacto social associado com o desempenho de uma empresa, segundo os ODS.
Assessing corporate sustainable development and the impacts of adopted practices can be challenging. Also, society's progress and our planet are at stake, especially in the context of the current pandemic, which caused an increased pace in the digital transformation of companies. Thus, the digital transformation has been accelerated and both the sustainability and the use of conscious capital became key issues that require great corporate attention. The present thesis describes the proposal of a Matrix of Value and Relevance (MVR) to assess the social impact of a given project. MVR is a digital tool that measures adherence to business indicators concerning the Sustainable Development Goals (SDG). The methodology developed process was tested in case studies related to business social impact, in Brazil, within the context of Sebrae – Brazilian Service of Support to Micro and Small Enterprises. These case studies demonstrated the existence of different levels of correlation between the indicators and SDGs. The platform (available at https://useods.com.br) is based on the worked adaptation of the technological readiness scale or TRL (Technology Readiness Level), created by NASA. TRL is a worldwide metric that measures the degree of maturity for technology applied to projects. As part of the approach, complementary instruments were created – composed of comparative graphs and an evidence report to support the evaluation process. The platform implements the thesis proposal as a tool to support the social impact mensurement according to the SDGs guidelines.
Assessing corporate sustainable development and the impacts of adopted practices can be challenging. Also, society's progress and our planet are at stake, especially in the context of the current pandemic, which caused an increased pace in the digital transformation of companies. Thus, the digital transformation has been accelerated and both the sustainability and the use of conscious capital became key issues that require great corporate attention. The present thesis describes the proposal of a Matrix of Value and Relevance (MVR) to assess the social impact of a given project. MVR is a digital tool that measures adherence to business indicators concerning the Sustainable Development Goals (SDG). The methodology developed process was tested in case studies related to business social impact, in Brazil, within the context of Sebrae – Brazilian Service of Support to Micro and Small Enterprises. These case studies demonstrated the existence of different levels of correlation between the indicators and SDGs. The platform (available at https://useods.com.br) is based on the worked adaptation of the technological readiness scale or TRL (Technology Readiness Level), created by NASA. TRL is a worldwide metric that measures the degree of maturity for technology applied to projects. As part of the approach, complementary instruments were created – composed of comparative graphs and an evidence report to support the evaluation process. The platform implements the thesis proposal as a tool to support the social impact mensurement according to the SDGs guidelines.
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Keywords
Matriz Digital Estudos de casos Índice de relevância Indicadores Objetivos de desenvolvimento sustentável Matrix Case studies Relevance index Indicators Sustenaible development goals