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A sustentabilidade tem sido um tema de grande importância nas organizações do Setor Público (SP), em particular nas autarquias, visto que as questões ambientais e sociais são extremamente importantes e conciliáveis com a questão económica. Este trabalho incide sobre a conceção de um Balanced Scorecard de Sustentabilidade (SBSC) no SP. O Balanced Scorecard (BSC) é uma ferramenta de avaliação e medição do desempenho das organizações privadas ou públicas. Juntamos a sustentabilidade ao BSC de forma a demonstrarmos a relação causa-efeito que existe entre as questões sociais, ambientais e económicas no SP. O estudo tem como objetivo principal construir e propor um SBSC no SP, em especial numa autarquia. O estudo foi realizado em 2020 e a autarquia em análise é a Câmara Municipal de Vizela (CMV). Este trabalho visa estruturar as perspetivas do BSC numa autarquia; interligar as questões de sustentabilidade num BSC; e articular as várias perspetivas do SBSC de uma autarquia. A metodologia utilizada é qualitativa e o método de investigação é um estudo de caso. Os dados foram obtidos através de um questionário, análise de documentação e diversa informação pública sobre a CMV. A principal fonte de dados foi a análise documental, principalmente a documentos previsionais. Concluímos que a sustentabilidade e a estrutura tradicional do BSC adaptam-se à organização pública. O estudo contribui para o desenvolvimento de uma ferramenta que organiza e esclarece a missão e a visão, identifica os objetivos estratégicos da organização, incluindo a sustentabilidade; permitindo interligar os vários objetivos num SBSC.
Sustainability has been a topic of great importance in Public Sector organizations (SP), particularly in municipalities, since environmental and social issues are extremely important and reconcilable with economic issues. This work focuses on the design of a Sustainability Balanced Scorecard (SBSC) in the SP. The Balanced Scorecard (BSC) is a tool for evaluating and measuring the performance of private or public organizationse. We add sustainability to the BSC to demonstrate the cause-and-effect relationship that exists between social, environmental and economic issues in the SP. The main purpose of the study is to build and propose an SBSC for the SP, particularly in an autarchy. The study was carried out in 2020 and the municipality under analysis is the City Council of Vizela (CMV). This work aims to structure the perspectives of the BSC in an autarchy; to link sustainability issues in an SBSC; and to articulate the several SBSC perspectives of an autarchy. The methodology used is qualitative and the research method is a case study. The data were collected through a questionnaire, documental analysis and diverse public information about CMV. The main source of data was document analysis, mainly forecast documents. We conclude that the sustainability and traditional structure of the BSC can be adapt to the public organization. The study contributes to the development of a tool that organizes and clarifies the mission and vision, identifies the strategic objectives of the organization, including sustainability; allowing interconnection between the several objectives in an SBSC.
Sustainability has been a topic of great importance in Public Sector organizations (SP), particularly in municipalities, since environmental and social issues are extremely important and reconcilable with economic issues. This work focuses on the design of a Sustainability Balanced Scorecard (SBSC) in the SP. The Balanced Scorecard (BSC) is a tool for evaluating and measuring the performance of private or public organizationse. We add sustainability to the BSC to demonstrate the cause-and-effect relationship that exists between social, environmental and economic issues in the SP. The main purpose of the study is to build and propose an SBSC for the SP, particularly in an autarchy. The study was carried out in 2020 and the municipality under analysis is the City Council of Vizela (CMV). This work aims to structure the perspectives of the BSC in an autarchy; to link sustainability issues in an SBSC; and to articulate the several SBSC perspectives of an autarchy. The methodology used is qualitative and the research method is a case study. The data were collected through a questionnaire, documental analysis and diverse public information about CMV. The main source of data was document analysis, mainly forecast documents. We conclude that the sustainability and traditional structure of the BSC can be adapt to the public organization. The study contributes to the development of a tool that organizes and clarifies the mission and vision, identifies the strategic objectives of the organization, including sustainability; allowing interconnection between the several objectives in an SBSC.
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Keywords
Autarquia Gestão Setor público Sustainability balanced scorecard Autarchy Public sector Management