Measurement of sustainability performance in Brazilian organizations

Abstract

ABSTRACTIn recent years, sustainability issues are gaining greater prominence among organizations and their stakeholders around the world. This paper aims to verify the sustainability performance of Brazilian organizations in performance measures and to propose sustainable guidelines with the intention of directing future efforts to the transition to sustainable development. The research utilized a triangulated approach by collecting qualitative and quantitative data acquired through multiple collection methods of a theoretical literature review, documentary analysis of corporate reports, questionnaire survey and semi-structured interviews with industry professionals and academic researchers. The results show that internal organizational factors are the main inductors of the sustainable environment in organizations, and sustainability must be tied to strategic planning, starting from upper management to lower levels. It is essential to use sustainable performance measurement systems in order to respond to external and internal levers and serve as benchmarking for future corporate operations and strategies. In addition, it is the responsibility of organizations to focus their efforts on environmental protection, reduction of energy, corporate reputation, quality management, customer satisfaction and investor relations, as they are considered to be more important and have a relationship of dependence on organizational sustainability. The findings will be of value to professionals and academics who want to start measuring and for continuously improving the sustainability performance of their organizations according to the technical, economic, environmental, social and governance dimensions. This research work also helps to understand the perceptions and expectations of stakeholders.