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Proposta de um balanced scorecard sustentability para a NOS, S.A
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A crescente pressão por práticas empresariais responsáveis tem levado as organizações a procurar ferramentas que integrem, de forma equilibrada, o desempenho financeiro e os compromissos ambientais e sociais. O BSC, concebido por Kaplan e Norton, evoluiu para o SBSC, permitindo às empresas alinhar os objetivos estratégicos com as exigências da
sustentabilidade. Este estudo tem como objetivo propor um modelo de SBSC para a NOS, S.A., empresa portuguesa de telecomunicações e entretenimento, de forma a integrar os seus objetivos estratégicos com práticas sustentáveis. A investigação, de natureza qualitativa e assente num estudo de caso, utilizou exclusivamente dados secundários provenientes de relatórios institucionais e documentos públicos. A escolha da NOS justifica-se pela sua relevância no
setor e pelo compromisso já demonstrado com políticas ambientais, sociais e de governança (ESG), nomeadamente a redução da pegada carbónica, a eletrificação da frota, a modernização tecnológica e a promoção da economia circular.
Os resultados evidenciam que o SBSC, ao integrar metas de sustentabilidade nas quatro perspetivas tradicionais do BSC, pode reforçar a transparência perante os stakeholders, apoiar a tomada de decisões estratégicas e identificar novas oportunidades de inovação sustentável. Conclui-se que a aplicação do modelo não apenas melhora a eficiência
operacional, mas também fortalece a reputação da empresa e contribui para a criação de valor a longo prazo. Este estudo contribui para a literatura ao explorar a aplicação prática do SBSC em Portugal, ainda pouco documentada, e oferece à NOS uma proposta conceptual que pode servir de referência para outras empresas do setor.
The growing pressure for responsible business practices has led organizations to seek tools that integrate financial performance and environmental and social commitments in a balanced way. The BSC, conceived by Kaplan and Norton, has evolved into the SBSC, allowing companies to align strategic objectives with sustainability requirements. This study aims to propose an SBSC model for NOS, S.A., a Portuguese telecommunications and entertainment company, in order to integrate its strategic objectives with sustainable practices. The research, which is qualitative in nature and based on a case study, used only secondary data from institutional reports and public documents. The choice of NOS is justified by its relevance in the sector and its demonstrated commitment to environmental, social, and governance (ESG) policies, namely the reduction of its carbon footprint, the electrification of its fleet, technological modernization, and the promotion of the circular economy. The results show that SBSC, by integrating sustainability goals into the four traditional perspectives of BSC, can enhance transparency with stakeholders, support strategic decision-making, and identify new opportunities for sustainable innovation. It is concluded that the application of the model not only improves operational efficiency but also strengthens the company's reputation and contributes to long-term value creation. This study contributes to the literature by exploring the practical application of the SBSC in Portugal, which is still poorly documented, and offers NOS a conceptual proposal that can serve as a reference for other companies in the sector.
The growing pressure for responsible business practices has led organizations to seek tools that integrate financial performance and environmental and social commitments in a balanced way. The BSC, conceived by Kaplan and Norton, has evolved into the SBSC, allowing companies to align strategic objectives with sustainability requirements. This study aims to propose an SBSC model for NOS, S.A., a Portuguese telecommunications and entertainment company, in order to integrate its strategic objectives with sustainable practices. The research, which is qualitative in nature and based on a case study, used only secondary data from institutional reports and public documents. The choice of NOS is justified by its relevance in the sector and its demonstrated commitment to environmental, social, and governance (ESG) policies, namely the reduction of its carbon footprint, the electrification of its fleet, technological modernization, and the promotion of the circular economy. The results show that SBSC, by integrating sustainability goals into the four traditional perspectives of BSC, can enhance transparency with stakeholders, support strategic decision-making, and identify new opportunities for sustainable innovation. It is concluded that the application of the model not only improves operational efficiency but also strengthens the company's reputation and contributes to long-term value creation. This study contributes to the literature by exploring the practical application of the SBSC in Portugal, which is still poorly documented, and offers NOS a conceptual proposal that can serve as a reference for other companies in the sector.
Descrição
Palavras-chave
Balanced Scorecard Sustainability Balanced Scorecard ESG NOS Sustentabilidade Estratégia Sustainability Strategy