Abordagens para avaliar as práticas de sustentabilidade empresarial: uma revisão da literatura.

Abstract

Due to the demands imposed by the new sustainable development paradigm, companies are constantly seeking to improve their management systems and their performance evaluation and results dissemination policy. This new policy needs to be more transparent and cannot just prioritize economic results, to the same extent, it must prioritize the assessment and dissemination of social and environmental results. Thus, the objective of this study is to identify which approaches are currently used to assess sustainability practices in the business environment. To this end, a survey of the models of reports, indicators and indices of corporate sustainability was carried out, through scientific production published between 1990 and 2019 in the Web of Science database, using data triangulation and systematic literature review. The selection of publications according to the terms and connectives previously established, made it possible to survey 431 references and, of these, the systematic review resulted in 207 suitable publications. Through the analysis of the results it was possible to point out the temporal evolution of publications, sectors and activities, and the identification of reports, indicators and indices of corporate sustainability, thus contributing to the fulfillment of the objectives proposed with the study.