Análise dos Modelos de Balanced Scorecard Sustentável estruturados sob a ótica da sustentabilidade empresarial para empresas que atuam no agronegócio

Abstract

The business expansion and international competitiveness are forcing companies us to rethink their spending. Thus, sustainability has become widespread, and models in order to corroborate the sustainability business, were created as proposals for Balanced Scorecard sustainable. In this context, this study aimed to analyze the characteristics of the models of Balanced Scorecard-BSC structured as terms of sustainability for companies operating in agribusiness. This way, among the possibilities of developing models for BSC were analyzed the models that had the proposed establishment of a specific BSC focused on aspects related to corporate sustainability. For this, was initially conducted a survey of models of BSC within the literature related to strategic BSC. Thus, there were 46 papers that did the presentation of models, of which 3 articles were classified as proposed creation of specific models of BSC sustainable. Then was performed a content analysis of three models selected by evaluating the frequency of words in order to characterize the structure, assumptions, goals, results and main criticism of the models. To analyze the characteristics of the models also we performed an analysis of Strengths, Weaknesses, Opportunities and Threats- SWOT, which were raised on favorable and unfavorable aspects of Indoor and outdoor models. Based on the analysis results content and SWOT analysis with the theories related to BSC sustainable were characterized and analyzed the characteristics of the models BSC sustainable for companies operating in agribusiness, thus using methodology of grounded theory procedure. Thus, the study was characterized as a qualitative study. Therefore, the characteristics of BSC models for companies operating in agribusiness should be related to the inclusion of perspectives that meet sustainability and management process. They should make use of the BSC, sustainability and ISO 14001 for structuring of the models, so that the operationalization of the model enables the company to assess its corporate sustainability, and objectives should be focused on integrating financial and non financial derivatives strategies in order to balance the measures to the achievement of corporate sustainability.