Análise de relatórios de sustentabilidade baseada nos critérios de excelência do Prêmio Nacional da Qualidade (PNQ)

Abstract

This research investigates the convergence between the movements for excellence in management and social responsibility within organizations. It focuses on Sustainability Reports (SR) of Brazilian organizations that were drafted under the guidelines of the Global Reporting Initiative (GRI). The study evaluates aspects of excellence in management practices depicted here, using the criteria and methodology of evaluation and scoring held by National Quality Foundation toward the National Quality Award. The study identifies the management practices reported in the SR, the gaps in relation to the PNQ assessment requirements, enabling a contribution to the processes of review and improvement of the GRI criteria. It concludes that important issues of management has to become part of the GRI criteria, such as "Knowledge Management", "Customer Relationship", "Breakdown of Global Strategies in the Local Action Plans" and also by the need to improve the nature of information concerning management practices and organizational results reported in RS. It suggests that GRI has to request in its incoming guidelines for sustainability reporting design (GRI/GA) the explicitness of its local application (coverage) and its usage time (continuity). The former while describing management practices. The latter while presenting external comparative references and fulfillment degree of stakeholders’ requirements during organizational outcome reports.