Uma proposta de método para a construção de um sistema de indicadores de sustentabilidade corporativa

Abstract

The concept of sustainability introduces, in the scope of the firm’s management, by a side, the existence a border to use of natural resources and pollution and, by another, existence firm’s responsibilities over internal and ecological environments, and the social environment development, which extract natural, economic and social resources for its operations. Moreover, it places an ethical yardstick behavior management, for approach those elements. With the objective of ahead new setting management, the sustainable company should structure and configure news forms and standards management or sustainable management, which will allow it to keep efficient operations in this new context. Thus, born the need of measures tools by subsidize the sustainable firm in that process. In this direction, the research looks the definition and construction of an framework approach that integrate theoretical base of Theory of Constraints (TOC) approach, to construct of a indicator system that permit evaluate the corporate sustainability, capable of represent it strategic commitment with the sustainability, measure his economic, social, and environmental performance and the creation of environment’s sustainable value. The methodology used for the development the research was the theoretician-bibliographical, exploratory, and qualitative approach. As research strategies were utilized the bibliographical revision, the structuring and construction of a method and the qualitative validation it’s. This research presents, as main result, a method proposal for the corporate sustainability indicator system construction, that presents like differential the integration the firm and the stakeholders, in the definition and construction indicator process, using as main support tools proceeding from the Theory of the Constraints (TOC) approach. It expects that the method proposed could serve to practical subsidize in the challenge of incorporate and fortify the notion and principles of the sustainability in the firm’s scope.