Proposição de um novo modelo para avaliar a sustentabilidade empresarial.

Abstract

This work proposes an index to assess corporate sustainability based on a non-compensatory multicriteria method. The research is descriptive of an exploratory nature with a qualitative and quantitative approach. The research is divided into two stages: (i) literature review, aiming to identify the multicriteria methods, dimensions and indicators used to measure corporate sustainability, etc; (ii) proposition of the approach to measure corporate sustainability. Three interdependent researches were carried out, each one was conducted by a specific objective of the dissertation. In the first article, it was concluded that there is a predominance of compensatory methods, with the Analytic Hierarchy Process (AHP) being the most used method, followed by the Analytic Network Process (ANP) and Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). In the second article, it was concluded that corporate sustainability must be evaluated from the perspective of the Triple Bottom Line and also consider aspects of governance; the combination of secondary data with expert judgment should be encouraged; and little attention is paid to the construction industry. In the third article, the approach was applied to Brazilian construction companies, identified by: Alpha, Beta, Delta and Gamma. The classification of companies was carried out based on the PROMETHEE II multicriteria method (Brans & Vincke, 1985). This model makes it possible to smooth out the effects of compensation between the aggregate criteria and can be used by managers of companies, certifiers of corporate sustainability, public managers, researchers and other social actors.