Plano de logística sustentável (PLS) na administração pública: um estudo no Tribunal de Contas de Pernambuco (TCE-PE), Brasil

Abstract

The Sustainable Logistics Plan (PLS) comprises a set of actions and goals aimed at reducing the environmental impacts resulting from the administrative and operational activities of public agencies. It includes the collection of data on resource consumption, waste generation, and the use of sustainable technologies. This research addresses the importance of the Sustainable Logistics Plan (PLS) in thepublic administration, with a focus on the Court of Accounts of the State of Pernambuco (TCE-PE). The Sustainable Logistics Plan (PLS) comprises a set of actions and goals aimed at reducing the environmental impacts resulting from the administrative and operational activities of public agencies. It includes the collection of data on resource consumption, waste generation, and the use of sustainable technologies. The PLS is as trategic management ol designed to coordinate the flowof materials, services, and information throughout their life cycle, from acquisition to disposal, promotingefficiency, environmental responsibility, and institutional sustainability. The PLS is mandated by Federal Decree No. 7,746, of June 5, 2012, highlighting its normative and strategic role in public administration. The study’s main objective was to analyze the TCE-PE PLS as a strategic planning instrument aimed at sustainability. A qualitative approach was adopted, with a descriptive and exploratory design, structured as a case study. The research object was selected based on participation in the Teaching, Extension, and Research Group for Safe and Sustainable Development (DESS), responsible for the TCE-PE Sustainable Logistics Program, specifically the "Disposables PLS-TCE 2023" subproject, in partnership with the University of Pernambuco (UPE). Data collection involved bibliographic and documentary surveys, participant observation, and informal interviews, ensuring triangulation and reliability. The results indicate that the TCE-PEPL Demonstrates a strong alignment with the 2030 Agenda, particularly with Sustainable Development Goals 4 (Quality Education), 8 (Decent Work and Economic Growth), 11 (Sustainable Cities and Communities), 12 (Responsible Consumption and Production),13 (Climate Action),14 (Life Below Water), and 16 (Peace, Justice, and Strong Institutions). The study also proposes a model for implementing and monitoring the PLS, including the definition of indicators, data collection and analysis, performance evaluation, and corrective actions, contributing to the effectiveness and continuity of sustainable practices. It is concluded that the PLS constitutes a strategic planning tool in public administration, capable of fostering structural and cultural changes within institutions, provided there is institutional engagement, continuous training, and systematic monitoring. The TCE-PE case demonstrates that sustainable logistics can consolidate practices that strengthen environmental governance, enhance administrative efficiency, and contribute to sustainable development in the public sector.