Setting realistic but challenging sustainability targets is critical for motivating business plan changes and guiding corporations toward meaningful contributions to sustainable development and the 2030 Agenda for Sustainable Development Goals (SDGs). However, aside from the conceptual barriers to sustainability, as well as its universalization and materialization, which make defining sustainability targets difficult, there are few tools for setting such targets, and those that do exist are usually theme-specific. Therefore, this paper proposes a methodology for setting corporate sustainability targets that is free of thematic constraints and based on the integration of Operational Research methods Data Envelopment Analysis, cluster analysis, time series forecasting, and Goal Programming. An application for defining energy and water consumption targets related to SDGs 6, 7, 8, and 12 is presented for a Brazilian electricity company and its nine business units. As a result, more challenging-yet-achievable targets were set for the company and its business units based on data, benchmarking, and the assessment of its decision-makers.

设定切合实际但具有挑战性的可持续发展目标对于激励商业计划变更和引导企业为可持续发展和 2030 年可持续发展目标 (SDG) 做出有意义的贡献至关重要。然而，除了可持续性的概念障碍，以及其普遍化和具体化（这使得定义可持续性目标变得困难）之外，设置此类目标的工具很少，而且确实存在的工具通常是针对特定主题的。因此，本文提出了一种基于运筹学方法数据包络分析、聚类分析、时间序列预测和目标规划的整合运筹学方法来设定企业可持续发展目标的方法，该方法不受主题约束。为巴西一家电力公司及其九个业务部门提供了定义与可持续发展目标 6、7、8 和 12 相关的能源和水消耗目标的应用程序。因此，基于数据、基准和决策者的评估，为公司及其业务部门设定了更具挑战性但可实现的目标。