Abstract

Remaining competitive and profitable in addition to meet environmental and social demands, mandated by regulation and valued by the stakeholders, is a current challenge for companies. This scenario has awakened the interest of academics in the association of sustainability with organizational performance, creating models such as SEM (Sustainability Evaluation Model). This article aims to validate the practical application of SEM as useful to managerial decision-making process in a multi-case study in the factories of a Brazilian food and beverage manufacturer. Based on the TBL X BSC matrix, integrating sustainability and performance concepts, SEM has provided managers with a clear view of business units performance, naming their gaps to improve performance and enabling a classification among them. In addition, the correlation analysis allowed the company to clearly identify its differentials from competitors, which in this study was its focus on people as the basis for a competitive operation.

摘要

在满足环境和社会需求的同时，保持竞争力和盈利能力，受到监管和利益相关者的重视，是公司当前面临的挑战。这种情况唤醒了学术界对可持续性与组织绩效的关联的兴趣，创建了诸如 SEM（可持续性评估模型）之类的模型。本文旨在验证 SEM 在巴西食品和饮料制造商工厂的多案例研究中对管理决策过程的实际应用。基于 TBL X BSC 矩阵，整合可持续性和绩效概念，SEM 为管理人员提供了业务部门绩效的清晰视图，指出他们的差距以提高绩效并在它们之间进行分类。此外，