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Publication
A integração dos ODS no meio empresarial: o caso do grupo EDP
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| 1.63 MB | Adobe PDF |
Authors
Abstract(s)
O meio empresarial tem cada vez mais um papel fundamental no desenvolver do caminho para sustentabilidade. A Organização das Nações Unidas promove o desenvolvimento sustentável, através dos Objetivos de Desenvolvimento Sustentável (ODS), propostos na Agenda 2030, e, portanto, torna-se essencial encontrar soluções capazes de facilitar as empresas a integrar planos de desenvolvimento sustentável nos seus modelos de negócio. Para o efeito, uma análise e interpretação do controlo de gestão de uma organização, é importante neste processo, visto que o controlo de gestão demonstra ser uma ferramenta substancial na integração e implementação de qualquer medida na empresa.
A presente investigação qualitativa e interpretativa investiga empiricamente as práticas de controlo de gestão, segundo a teoria de Herath, divulgadas pela EDP, empresa líder no setor da eletricidade em Portugal e uma empresa de referência na incorporação da sustentabilidade, para integrar os ODS. O estudo também averigua as motivações por trás dessa integração e como as práticas de controlo de gestão estão a ser aplicadas no processo. Para isso, foi realizada uma análise documental dos relatórios integrados da empresa, complementada por entrevistas públicas e podcasts com os principais intervenientes da empresa.
Os resultados mostram que a empresa aplica uma estrutura dos sistemas de controlo de gestão abordados pelo autor Herath, com a cultura organizacional sendo a componente mais proeminente. Deste modo, as questões culturais e os valores da empresa são a principal motivação para a incorporação dos ODS nas suas práticas de controlo de gestão, bem como a eventual pressão dos stakeholders.
Este estudo, revela a importância que as empresas têm no âmbito da sustentabilidade, mais concretamente dos ODS e como estas podem e devem integrá-los na estratégia empresarial. O estudo também contribui para a literatura, expandindo o conhecimento existente e oferecendo uma compreensão mais aprofundada sobre o tema.
The business community is increasingly playing a key role in developing the path to sustainability. The United Nations promotes sustainable development through the Sustainable Development Goals (SDGs) proposed in Agenda 2030. Therefore, it is essential to find solutions that can help companies integrate sustainable development plans into their business models. To this end, an analysis and interpretation of an organization's management control is important in this process, since management control proves to be a substantial tool in integrating and implementing any measure in the company. This qualitative and interpretative research empirically investigates the management control practices, according to Herath's theory, disclosed by EDP, a leading electricity company in Portugal and a reference company in the incorporation of sustainability, to integrate the SDGs. The study also investigates the motivations behind this integration and how these management control practices are applied in the process. To this end, a documentary analysis of the company's integrated reports was carried out, complemented by public interviews and podcasts with the company's key players. The results show that the company applies a structure of the management control systems discussed by the author Herath, with organizational culture being the most prominent component. Thus, the company's cultural issues and values are the main motivation for incorporating the SDGs into its management control practices, as well as any pressure from stakeholders. This study demonstrates the importance that companies have in terms of sustainability, specifically the SDGs, and how they can and should integrate them into their business strategy. The study also contributes to the literature, expanding existing knowledge and offering a more in-depth understanding of the topic.
The business community is increasingly playing a key role in developing the path to sustainability. The United Nations promotes sustainable development through the Sustainable Development Goals (SDGs) proposed in Agenda 2030. Therefore, it is essential to find solutions that can help companies integrate sustainable development plans into their business models. To this end, an analysis and interpretation of an organization's management control is important in this process, since management control proves to be a substantial tool in integrating and implementing any measure in the company. This qualitative and interpretative research empirically investigates the management control practices, according to Herath's theory, disclosed by EDP, a leading electricity company in Portugal and a reference company in the incorporation of sustainability, to integrate the SDGs. The study also investigates the motivations behind this integration and how these management control practices are applied in the process. To this end, a documentary analysis of the company's integrated reports was carried out, complemented by public interviews and podcasts with the company's key players. The results show that the company applies a structure of the management control systems discussed by the author Herath, with organizational culture being the most prominent component. Thus, the company's cultural issues and values are the main motivation for incorporating the SDGs into its management control practices, as well as any pressure from stakeholders. This study demonstrates the importance that companies have in terms of sustainability, specifically the SDGs, and how they can and should integrate them into their business strategy. The study also contributes to the literature, expanding existing knowledge and offering a more in-depth understanding of the topic.
Description
Keywords
Desenvolvimento sustentável Objetivos de desenvolvimento sustentável Sustentabilidade Controlo de gestão Responsabilidade social EDP Sustainable development Sustainable development goals Sustainability Management control Social responsibility