Revisão Sistemática de Literatura Sobre Métricas de Sustentabilidade / Systematic Literature Review on Sustainability Metrics
Resumen
Mensurar a sustentabilidade organizacional por meio de índices promove uma reflexão direta sobre as suas ações sustentáveis e os impactos gerados no ambiente e na sociedade. O presente estudo tem como objetivo explorar o constructo sustentabilidade por meio de estudos que desenvolveram índices. Para análise desse constructo foram utilizadas 4 categorias: contribuições e justificativas, conceitos regulares, distinções e fragilidades. Para tanto, foi realizada uma Revisão Sistemática de Literatura (RSL) sobre métricas de sustentabilidade para gestão organizacional. A análise cobrou estudos publicados entre 1997 e 2019, que desenvolveram índices para 9 setores econômicos em mais de 10 países, publicados nos principais periódicos que cercam o tema, identificados através de pesquisas na base de dados Scopus. Dos 13 estudos analisados, 11 mencionaram as três dimensões de sustentabilidade: ambiental, econômica e social. A principal contribuição para a ciência e o campo de estudo foi metodológica, enquanto que a teoria mais recorrente foi a teoria dos stakeholders. Os conceitos ou termos regulares foram a sustentabilidade, aspectos e dimensões da sustentabilidade (Triple Bottom Line ou TBL), Responsabilidade Social Corporativa (CSR), Global Reporting Initiative (GRI) e Dow Jones Sustainability Indices (DJSI). A lógica fuzzy foi empregada em 4 dos 13 estudos, enquanto que a falta de preocupação com a validade e a confiabilidade dos dados primários ou secundários foi observada em todos os estudos analisados. Ademais, este estudo abre caminho para análises epistemológicas nos trabalhos da área, que analisem o conhecimento representado e sua forma de apresentação.
Palavras-chave: Sustentabilidade. Métricas De Sustentabilidade. Revisão Sistemática De Literatur. Abordagem Epistemológica.
ABSTRACT
Measuring organizational sustainability through indices promotes a direct reflection on its sustainable actions and the impacts generated on the environment and society. This study aims to explore the sustainability construct through studies that developed indices. We used four categories to analyze this construct: contributions and justifications, regular concepts, distinctions, and weaknesses. To this end, we conducted a Systematic Literature Review (RSL) on sustainability metrics for organizational management. The analysis covered studies published between 1997 and 2019, which developed indexes for 9 economic sectors in more than 10 countries, published in the main journals surrounding the theme, identified through searches in the Scopus database. Among the 13 studies analyzed, 11 mentioned the three dimensions of sustainability: environmental, economic, and social. The main contribution to science and the field of study was methodological, while the most recurring theory was the stakeholder theory. Regular concepts or terms were sustainability, aspects and dimensions of sustainability (Triple Bottom Line or TBL), Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI) and Dow Jones Sustainability Indices (DJSI). Fuzzy logic was employed in 4 of 13 studies, while lack of concern about the validity and reliability of primary or secondary data was observed in all studies. Moreover, this study opens the way for epistemological analyzes in works of this area, which analyze the knowledge represented and its form of presentation.
Keywords: Sustainability. Sustainability Metrics. Systematic Literature Review. Epistemological Approach.
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DOI: http://dx.doi.org/10.12819/2020.17.2.2
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