Proposta para alinhamento entre os níveis de maturidade da sustentabilidade e dos sistemas de medição de desempenho

Abstract

Corporate sustainability requires the implementation of sustainability practices and involves management activities to meet the three dimensions of sustainability: economic, environmental and social. These changes are complex and do not occur in the only one and simultaneously way. They happen as the organization changes its maturity level. The same occurs to the performance measurement system (PMS) that is a central element in measuring the efficiency and effectiveness of operations management. Both sustainability and PMS have different levels of maturity, which need to be aligned to provide relevant information on sustainability performance to the different decision-makers in the organization. In this context, this thesis aims to propose a model to assess the alignment between the sustainability and PMS maturity levels. For that, a maturity model was developed combining the sustainability and PMS maturity models picked up from a systematic literature review. The proposed model contains a theoretical alignment with multiple dimensions of sustainability and PMS and four levels of maturity, which served as a basis for data collection and analysis. The research method was a multiple case study applied in four companies with different levels of maturity in sustainability. The proposed model was the foundation of case studies. The results pointed out that the model evaluates properly the alignment and misalignment between the maturity of sustainability and the maturity of the performance measurement system. Companies with intermediate levels of maturity showed a more evident misalignment, as the level of maturity changes. The reason is the priority growth in some areas of the company, to the detriment of other areas. It also was observed that the priority dimensions of sustainability are those related to the requirements of external stakeholders. In these areas, the use of PMS occurs due to the establishment of goals and controls. Thus, there is an alignment between these dimensions of sustainability and some dimensions of the PMS, however other dimensions do not accompany this alignment. The mature company presented a better alignment of the dimensions studied. At this level, the alignment between sustainability and PMS occurs, as the company has investments in sustainability in all areas and there is definition, control and review of goals for sustainability and, thus, it was possible to observe a more sustainable management efficient.