Estruturação de um índice referencial de performance corporativa sustentável: uma abordagem estratégica à sustentabilidade no segmento de latas de alumínio para bebidas no Brasil

Abstract

Considering that, for the manufacture aluminum cans, everything starts with the bauxite extraction process, the primary element in the aluminum coil, this process has characteristics that are aggressive to the environment, as it is an extraction process. Added to this, we have the process of transporting and distributing cargo across the country. It is understood that it is possible to find, with suppliers, new technologies to minimize the use of solvent-based chemicals. Thus, this Research aimed to identify the fundamental and necessary variables, actors, and agents to structure a numerical index (IPCS) that represents the reality of sustainability aspects and alignment with the company’s strategic environmental vision. Thus, knowing the sensitive points of this manufacturing process, actions can be taken to reduce or even eliminate potential environmental damage. After applying the checklist (audit) and, consequently, obtaining the respective indices, it will be possible to compare the reality of the manufacturing unit and compare it with the respective environmental policy expressed in its corporate strategy. The Research was based on managerial concepts, mapping organizational structures to understand aspects of organizational culture that will, at some point, impact sustainability issues. For this, the elements and concepts of corporate governance were applied, which were unfolded in strategic corporate actions. These are based on aspects of sustainability that are aligned with environmental, economic, and social guidelines and perspectives. Through analytical inputs, internal to the company, application of the structured checklist to carry out the audit, or, through environmental analysis, derived from the PESTEL and SWOT methodology, it was possible to build prospective scenarios that will support the strategic planning of the business, as well as its strategic objectives. It was found that developing sustainability actions is essential to meet, in an inseparable way, the vectors: Economic, Environmental, and Social. It is understood that, when the economic vector is developed, the other vectors can be structured as a consequence. Otherwise, without a financial basis, the other projects cannot be implemented and the company’s existential reason cannot be sustained. Therefore proposed in this Research, can serve as a reference and counterpoint to the company’s sustainability policy strategy, to observe the coherence between discourse and practice, as well as compare performance between manufacturing units of the same group but from different regions. In the example of this Research, considering the same corporate policy, it was found that the performance in the different manufacturing units is impacted by the regional characteristics where these units are located.