Modelo multicritério de apoio à decisão para implementação da sustentabilidade corporativa nas pequenas e médias empresas, baseado nos objetivos de desenvolvimento sustentável

Abstract

Sustainability has become the main discussion and action in various media involving different segments and their representatives. The expected results in terms of sustainable development generate debates in the business environment on the challenge of becoming sustainable while maintaining projected profitability. Large companies have an advantage in this respect in relation to small companies, in view of the availability of structural, financial and human resources for the development of their corporate sustainability. Even in academia and a growing number of publications focused on large companies instead small companies. In this way, this work aims to propose the implementation of corporate sustainability, specifically in small and medium enterprises, based on the sustainable development goals generated in Agenda 2030. It was used the SDG Compass to guide the stakeholders interested on the subject besides the PROMETHEE outranking method to the development of the model. This study was divided into four stages, in which the first one was a review of the literature on the subject and its relation with the business environment. In the second stage, a field survey was carried out, identifying and selecting the target audience to apply the research instrument. In the third stage, a multicriteria model was structured to integrate the variables with the Prisma organizational performance analysis. The model structure and modeling of managers’ preferences were made based on the PROMETHEE outranking method. The fourth and final step was the analysis and discussion of the results. It is possible to conclude that the generated model is able to support decisions related to corporate sustainability, with the necessary flexibility for adaptation and use according to the size of the company or segment analyzed. Among the alternatives available for application in the companies of this study, the following options were found, in ascending order of priority: 8.A8, 8.A7, 8.A5, 8.A3, 8.A4, 8.A6, 9.A1, 9.A2, 8.A2, 9.A3, 9.A4 and 8.A1. These sustainability practices, for the target public of this work, seek to facilitate the understanding of the concepts and premises of corporate sustainability for small companies, while creating a competitive advantage for this economic sector.