Comunicação do Compromisso para com o Desenvolvimento Sustentável no Âmbito dos Sistemas Integrados de Gestão
Comunicação do Compromisso para com o Desenvolvimento Sustentável no Âmbito dos Sistemas Integrados de Gestão
Índice
Atualmente, os princípios do Desenvolvimento Sustentável (DS) têm cada vez mais notoriedade, reconhecimento e valor, ao nível organizacional, por parte das organizações certificadas no âmbito da Qualidade, Ambiente, Segurança e Saúde do Trabalho (QASST), isto é, que adotaram o Sistema Integrado de Gestão (SIG). O presente estudo visou quantificar o compromisso para com o desenvolvimento sustentável que é assumido nas declarações da estratégia e políticas pela gestão de topo e, por sua vez, é divulgado no seu website institucional, bem como ainda determinar o perfil da organização cuja comunicação desse compromisso é mais proeminente. A investigação baseou-se no método de análise de conteúdo para fundamentar e construir o Índice de Comunicação do Compromisso (ICC), o qual é o elemento chave do modelo de investigação. As conclusões da investigação foram analisadas à luz dos pressupostos teóricos de quatro teorias organizacionais
Filipe Carvalho is graduated in Environmental Engineering from the University of Tras-os-Montes and Alto Douro (UTAD), since 2001, master’s degree in Environmental Engineering from the same university, as well as master’s degree in Industrial Engineering from the University of Minho (UM) and in Integrated Management Systems of the Quality, Environment and Safety from the Polytechnic Institute of Cavado and Ave (IPCA). Currently, he works as consultant, auditor and trainer in the areas of the quality, environment and safety.
Paulo Sampaio is Professor of Quality and Organizational Excellence. Graduated in Industrial Engineering (2002, 5-year degree), University of Minho, Portugal; received a PhD in Industrial Engineering from the University of Minho, in 2008. He is Professor in the Department of Production and Systems at the University of Minho; Researcher of the ALGORITMI Research Centre, University of Minho; Visiting Scholar at the Massachusetts Institute of Technology (MIT), USA; Vice-Dean of the School of Engineering at the University of Minho.
Ali, W., & Rizwan, M. (2013). Factors influencing corporate social and environmental disclosure (CSED) practices in the developing countries: An institutional theoretical perspective. International Journal of Asian Social Science, 3(3), 590–609. Retrieved from http://www.aessweb.com/pdf-files/590-609.pdf
Amran, A., Ooi, S. K., Mydin, R. T., & Devi, S. S. (2015). The impact of business strategies on online sustainability disclosures. Business Strategy and the Environment, 24(6), 551–564. doi:10.1002/bse.1837
Andre, P. M., Afgan, N. H., & Carvalho, M. G. (2009). Management system sustainability (based on QMS, EMS, H&S and business indicators). International Journal for Quality Research, 3(2), 1–13. Retrieved from http://www.ijqr.net/journal/v3-n2/05.pdf
Asif, M., & Searcy, C. (2014). Towards a standardised management system for corporate sustainable development. The TQM Journal, 26(5), 411–430. doi:10.1108/TQM-08-2012-0057
Asif, M., Searcy, C., Zutshi, A., & Ahmad, N. (2011). An integrated management systems approach to corporate sustainability. European Business Review, 23(4), 353–367. doi:10.1108/09555341111145744
Azapagic, A. (2003). Systems approach to corporate sustainability: A general management framework. Process Safety and Environmental Protection, 81(5), 303–316. doi:10.1205/095758203770224342
Azapagic, A. (2004). Developing a framework for sustainable development indicators for the mining and minerals industry. Journal of Cleaner Production, 12(6), 639–662. doi:10.1016/S0959-6526(03)00075-1
Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197–218. doi:10.1002/smj.441
Bardin, L. (2015). Análise de conteúdo (L. A. Reto & A. Pinheiro, Tradução) (6ª Edição). Lisboa, Portugal: Edições 70.
Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. doi:10.1177/014920639101700108
Baumgartner, R. J. (2009). Organizational culture and leadership: Preconditions for the development of a sustainable corporation. Sustainable Development, 17(2), 102–113. doi:10.1002/sd.405
Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136. doi:10.1002/bse.506
Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701. doi:10.1007/s10551-007-9658-z
Carvalho, F. J. F. (2013). A divulgação de informação sobre sistemas integrados de gestão (SIG), sustentabilidade empresarial (SE) & responsabilidade social empresarial (RSE), nos websites das empresas portuguesas certificadas: “Uma análise exploratória” (Dissertação de Mestrado). Instituto Politécnico do Cávado e do Ave, Barcelos, Portugal. Retrieved from http://hdl.handle.net/11110/641
Carvalho, F. J. F. (2015). A comunicação do compromisso para com o desenvolvimento sustentável, das organizações portuguesas certificadas em qualidade, ambiente e segurança (Dissertação de Mestrado). Universidade do Minho, Guimarães, Portugal. Retrieved from http://hdl.handle.net/1822/39189
Decreto-Lei n.º 133/2013, de 3 de Outubro. Diário da República N.º 191, 1ª Série, 5988–6002. Lisboa, Portugal: Ministério das Finanças. Retrieved from https://dre.pt/application/file/500153
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147–160. doi:10.2307/2095101
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, 20(1), 65–91. doi:10.5465/AMR.1995.9503271992
Ejdys, J., & Matuszak-Flejszman, A. (2010). New management systems as an instrument of implementation sustainable development concept at organizational level. Technological and Economic Development of Economy, 16(2), 202–218. doi:10.3846/tede.2010.13
Ferreira, C. S., & Gerolamo, M. C. (2016). Analysis of the relationship between management system standards (ISO 9001, ISO 14001, NBR 16001 and OHSAS 18001) and corporate sustainability. Gestão & Produção, 23(4), 689–703. doi:10.1590/0104-530X2525-15
Freeman, R. E. (1984). Strategic management: A stakeholder approach (1st Edition). Business and Public Policy Series. Boston, MA: Pitman Publishing.
Fresner, J., & Engelhardt, G. (2004). Experiences with integrated management systems for two small companies in Austria. Journal of Cleaner Production, 12(6), 623–631. doi:10.1016/j.jclepro.2003.09.013
Galpin, T., Whitttington, J. L., & Bell, G. (2015). Is your sustainability strategy sustainable? Creating a culture of sustainability. Corporate Governance, 15(1), 1–17. doi:10.1108/CG-01-2013-0004
Garvare, R., & Isaksson, R. (2001). Sustainable development: Extending the scope of business excellence models. Measuring Business Excellence, 5(3), 11–15. doi:10.1108/13683040110403899
Guthrie, J., & Parker, L. D. (1989). Corporate social reporting: A rebuttal of legitimacy theory. Accounting and Business Research, 19(76), 343–352. doi:10.1080/00014788.1989.9728863
Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391–430. doi:10.1016/j.jaccpubpol.2005.06.001
Heras-Saizarbitoria, I., Arana, G., & San Miguel, E. (2010). An analysis of the main drivers for ISO 9001 and other isomorphic metastandards. Review of International Comparative Management, 11(4), 562–574. Retrieved from http://www.rmci.ase.ro/no11vol4/Vol11_No4_Article2.pdf
Ho, S. K. M. (2010). Integrated lean TQM model for sustainable development. The TQM Journal, 22(6), 583–593. doi:10.1108/17542731011085294
Instituto Português da Qualidade. (2011). Norma portuguesa: NP EN ISO 9004:2011 – Gestão do sucesso sustentado de uma organização: Uma abordagem da gestão pela qualidade (2ª Edição). Caparica, Portugal: IPQ.
Jørgensen, T. H. (2008). Towards more sustainable management systems: Through life-cycle management and integration. Journal of Cleaner Production, 16(10), 1071–1080. doi:10.1016/j.jclepro.2007.06.006
Joseph, C., & Taplin, R. (2011). The measurement of sustainability disclosure: Abundance versus occurrence. Accounting Forum, 35(1), 19–31. doi:10.1016/j.accfor.2010.11.002
Krippendorff, K. (2004). Content analysis: An introduction to its methodology (2nd Edition). Thousand Oaks, CA: Sage Publications.
Meyer, J. W., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363. doi:10.1086/226550
Mežinska, I., Lapiņa, I., & Mazais, J. (2015). Integrated management systems towards sustainable and socially responsible organisation. Total Quality Management & Business Excellence, 26(5-6), 469–481. doi:10.1080/14783363.2013.835899
Michelon, G., & Parbonetti, A. (2012). The effect of corporate governance on sustainability disclosure. Journal of Management & Governance, 16(3), 477–509. doi:10.1007/s10997-010-9160-3
Montiel, I., & Delgado-Ceballos, J. (2014). Defining and measuring corporate sustainability: Are we there yet?. Organization & Environment, 27(2) 113–139. doi:10.1177/1086026614526413
Oskarsson, K., & Malmborg, F. V. (2005). Integrated management systems as a corporate response to sustainable development. Corporate Social Responsibility and Environmental Management, 12(3), 121–128. doi:10.1002/csr.78
Qi, G., Zeng, S., Yin, H., & Lin, H. (2013). ISO and OHSAS certifications: How stakeholders affect corporate decisions on sustainability. Management Decision, 51(10), 1983–2005. doi:10.1108/MD-11-2011-0431
Rebelo, M. F., Santos, G., & Silva, R. (2016). Integration of management systems: Towards a sustained success and development of organizations. Journal of Cleaner Production, 127(n.n.), 96–111. doi:10.1016/j.jclepro.2016.04.011
Rocha, M., & Searcy, C. (2012). Embedding sustainable development in organizations through an integrated management systems approach. In C. Ghenai (Editor), Sustainable development – Policy and urban development – Tourism, life science, management and environment (pp. 321–340) (1st Edition). Rijeka, Croatia: InTech. doi:http://dx.doi.org/10.5772/26830
Rocha, M., Searcy, C., & Karapetrovic, S. (2007). Integrating sustainable development into existing management systems. Total Quality Management & Business Excellence, 18(1-2), 83–92. doi:10.1080/14783360601051594
Rodrigues, L. L. (2012). Responsabilidade social e desempenho organizacional: Uma abordagem holística aos conflitos entre stakeholders. In I. Domingues & P. Remoaldo (Organização), Responsabilidade social organizacional: Desenvolvimento e sustentabilidade (pp. 41–64) (1ª Edição). Vila Nova de Famalicão, Portugal: Húmus.
Santos, G., Rebelo, M., Barros, S., & Pereira, M. (2012). Certification and integration of environment with quality and safety – A path to sustained success. In S. Curkovic (Editor), Sustainable development – Authoritative and leading edge content for environmental management (pp. 193–218) (1st Edition). Rijeka, Croatia: InTech. doi:10.5772/48414
Santos, S., & Dias, R. A. (2008). Sustentabilidade empresarial – Uma opção estratégica. Indústria e Ambiente, Maio/Junho(50), 12–14.
Simas, M. J. B. G. C., Lengler, J. F. B., & António, N. J. S. (2013). Integration of sustainable development in the strategy implementation process: Proposal of a model. Corporate Governance, 13(5) 511–526. doi:10.1108/CG-06-2013-0075
Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. doi:10.5465/AMR.1995.9508080331
Tagesson, T., Blank, V., Broberg, P., & Collin, S. O. (2009). What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish listed corporation. Corporate Social Responsibility and Environmental Management, 16(6), 352–364. doi:10.1002/csr.194
Tsai, W. H., & Chou, W. H. (2009). Selecting management systems for sustainable development in SMEs: A novel hybrid model based on DEMATEL, ANP, and ZOGP. Expert Systems with Applications, 36(2), 1444–1458. doi:10.1016/j.eswa.2007.11.058
United Nations. (1987). Our common future. The Report of the World Commission on Environment and Development (WCED). General Assembly Resolution A/42/427. New York, NY: UN. Retrieved from http://www.un.org/ga/search/view_doc.asp?symbol=A/42/427&Lang=E
World Business Council for Sustainable Development. (2002). Comunicar o desenvolvimento sustentável: Encontrar o equilíbrio. Genebra, Suíça: WBCSD. Retrieved from http://www.rso-matrix.com/projectos/0017_RSO%20Matrix/docs/Comunicar%20o%20Desenvolvimento%20Sustent%C3%A1vel_Encontrar%20o%20Equil%C3%ADbrio%20BCSD%20-%20pt.pdf
Zeng, S. X., Xie, X. M., Tam, C. M., & Shen, L. Y. (2011). An empirical examination of benefits from implementing integrated management systems (IMS). Total Quality Management & Business Excellence, 22(2), 173–186. doi:10.1080/14783363.2010.530797
Análise de Conteúdo, Desenvolvimento Sustentável, Sistema Integrado de Gestão, Teorias Organizacionais