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Publication
Planeamento estratégico de sustentabilidade rumo a 2030 numa refinaria de açúcar
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 4.59 MB | Adobe PDF |
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Advisor(s)
Abstract(s)
A crescente exigência por práticas empresariais sustentáveis e o reforço da legislação
europeia motivaram a RAR Açúcar a desenvolver um roadmap de Sustentabilidade com
horizonte até 2030. Este trabalho teve como objetivo estruturar esse roteiro estratégico,
alinhando a empresa aos Objetivos de Desenvolvimento Sustentável (ODS) e à Diretiva de Relato
de Sustentabilidade Corporativa (CSRD - Corporate Sustainability Reporting Directive
2022/2464).
Como suporte, foi realizado um exercício de benchmarking com 18 empresas do sector
açucareiro, o qual revelou que cerca de 70% possuem metas e compromissos ligados à Agenda
2030, e que 44,4% têm estratégias alinhadas com os Objetivos de Desenvolvimento Sustentável
(ODS). Este exercício permitiu alinhar as metas da RAR Açúcar com as práticas mais comuns do
sector, respeitando a sua realidade específica e posicionando a empresa de forma sólida no
contexto atual.
Após a definição do plano de ação, iniciou-se o desenvolvimento de um dashboard de
sustentabilidade em Power BI, capaz de centralizar dados e facilitar o acompanhamento dos
indicadores definidos. Esta ferramenta permitirá à empresa monitorizar a execução das metas
até 2030, assegurando maior transparência, fiabilidade e capacidade de resposta às exigências
futuras.
Neste trabalho foi criada uma matriz de dupla materialidade baseada na análise de
informação obtida em workshops com recolha de percepções dos stakeholders internos e
externos. Neste processo identificaram-se 10 tópicos materiais, distribuídos por três pilares
estratégicos: ambiental, social e de gestão. Estes tópicos foram organizados em 6 áreas de
trabalho, das quais resultaram 13 metas concretas e 65 indicadores de desempenho (KPIs – Key
Performance Indicators). O trabalho resultou num modelo aplicável e adaptado à realidade da
RAR Açúcar, promovendo uma integração efetiva da Sustentabilidade na estratégia
organizacional e o enquadramento com as principais tendências do sector.
The growing demand for sustainable business practices and the strengthening of European legislation motivated RAR Açúcar to develop a Sustainability Roadmap with a horizon set for 2030. This work aimed to structure that strategic roadmap, aligning the company with the Sustainable Development Goals (SDGs) and the Corporate Sustainability Reporting Directive (CSRD – Directive 2022/2464). As support, a benchmarking exercise was conducted with 18 companies in the sugar sector, which revealed that around 70% have goals and commitments linked to the 2030 Agenda, and that 44.4% have strategies aligned with the Sustainable Development Goals (SDGs). This exercise allowed RAR Açúcar’s goals to be aligned with the most common practices in the sector, while respecting its specific context and positioning the company solidly within the current landscape. Following the definition of the action plan, the development of a Sustainability dashboard in Power BI was initiated, aimed at centralizing data and facilitating the monitoring of the defined indicators. This tool will enable the company to track the execution of its targets through to 2030, ensuring greater transparency, reliability, and responsiveness to future demands. This work also involved the creation of a double materiality matrix, based on the analysis of information collected during workshops involving internal and external stakeholders. Ten material topics were identified in this process, distributed across three strategic pillars: environmental, social, and governance. These topics were organized into six work areas, resulting in 13 concrete targets and 65 performance indicators (KPIs – Key Performance Indicators). The work resulted in a model that is applicable and adapted to RAR Açúcar’s reality, promoting the effective integration of Sustainability into its organizational strategy and alignment with the sector's main trends.
The growing demand for sustainable business practices and the strengthening of European legislation motivated RAR Açúcar to develop a Sustainability Roadmap with a horizon set for 2030. This work aimed to structure that strategic roadmap, aligning the company with the Sustainable Development Goals (SDGs) and the Corporate Sustainability Reporting Directive (CSRD – Directive 2022/2464). As support, a benchmarking exercise was conducted with 18 companies in the sugar sector, which revealed that around 70% have goals and commitments linked to the 2030 Agenda, and that 44.4% have strategies aligned with the Sustainable Development Goals (SDGs). This exercise allowed RAR Açúcar’s goals to be aligned with the most common practices in the sector, while respecting its specific context and positioning the company solidly within the current landscape. Following the definition of the action plan, the development of a Sustainability dashboard in Power BI was initiated, aimed at centralizing data and facilitating the monitoring of the defined indicators. This tool will enable the company to track the execution of its targets through to 2030, ensuring greater transparency, reliability, and responsiveness to future demands. This work also involved the creation of a double materiality matrix, based on the analysis of information collected during workshops involving internal and external stakeholders. Ten material topics were identified in this process, distributed across three strategic pillars: environmental, social, and governance. These topics were organized into six work areas, resulting in 13 concrete targets and 65 performance indicators (KPIs – Key Performance Indicators). The work resulted in a model that is applicable and adapted to RAR Açúcar’s reality, promoting the effective integration of Sustainability into its organizational strategy and alignment with the sector's main trends.
Description
Keywords
Sustainability Double Materiality SDGs CSRD ESG Sugar Industry Sustentabilidade Dupla materialidade ODS Indústria açucareira