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Conceptualização de um Balanced Scorecard na perspetiva dos stakeholders: um estudo para a Mota Engil Engenharia e Construção, S.A.
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Uma organização, desde o início da sua atividade, deve definir e estabelecer de forma clara os seus objetivos e metas a atingir, bem como a estratégia que irá implementar para atingir esses mesmos objetivos e metas. O Balanced Scorecard (BSC), criado em 1992, surgiu inicialmente como um instrumento de medição de desempenho, mas ao longo do tempo evoluiu para um sistema integrado de gestão estratégica. Nos últimos anos, tem-se observado um aumento significativo da atenção dedicada às questões de sustentabilidade, refletindo uma maior consciência sobre o impacto ambiental, social e económico das atividades organizacionais. Este tema é certamente bastante pertinente, não apenas no âmbito académico e empresarial, mas também entre os diversos stakeholders, que demonstram uma preocupação crescente com práticas responsáveis, éticas e sustentáveis. Nesse sentido, surgiu o Sustainability Balanced Scorecard (SBSC), que, além de incluir os aspetos presentes no Balanced Scorecard tradicional, incorpora também as dimensões ambiental e social na formulação e implementação da estratégia organizacional. O presente estudo tem como objetivo principal desenvolver uma proposta de SBSC para a empresa Mota-Engil Engenharia e Construção, S.A., contemplando a definição de objetivos estratégicos, indicadores de desempenho e metas correspondentes. Através desta proposta, pretende-se criar uma ferramenta que possa ser efetivamente implementada na organização, permitindo-lhe tirar o máximo proveito das orientações e análises apresentadas ao longo deste trabalho. Os resultados evidenciam a relevância do SBSC enquanto instrumento de gestão estratégica para organização, na medida em que proporciona uma orientação mais eficaz para o alcance dos objetivos delineados para o futuro. Adicionalmente, a sua conceção a partir da perspetiva dos stakeholders possibilita a integração destes no processo de tomada de decisão, sublinhando a importância do seu contributo para o desenvolvimento e consolidação da empresa.
From the outset, an organisation must clearly define and establish its objectives and targets, as well as the strategy it will implement to achieve them. The Balanced Scorecard (BSC), created in 1992, initially emerged as a performance measurement tool, but over time it has evolved into an integrated strategic management system. In recent years, there has been a significant increase in the attention devoted to sustainability issues, reflecting greater awareness of the environmental, social and economic impact of organisational activities. This topic is certainly very relevant, not only in academic and business circles, but also among various stakeholders, who are showing growing concern for responsible, ethical and sustainable practices. In this context, the Sustainability Balanced Scorecard (SBSC) emerged, which, in addition to including the aspects present in the traditional Balanced Scorecard, also incorporates environmental and social dimensions in the formulation and implementation of organisational strategy. The main objective of this study is to develop an SBSC proposal for the company Mota-Engil Engenharia e Construção, S.A., including the definition of strategic objectives, performance indicators and corresponding targets. Through this proposal, we aim to create a tool that can be effectively implemented in the organisation, allowing it to take full advantage of the guidelines and analyses presented throughout this work. The results highlight the relevance of SBSC as a strategic management tool for the organisation, in that it provides more effective guidance for achieving the objectives outlined for the future. In addition, its design from the perspective of stakeholders enables their integration into the decision-making process, underlining the importance of their contribution to the development and consolidation of the company.
From the outset, an organisation must clearly define and establish its objectives and targets, as well as the strategy it will implement to achieve them. The Balanced Scorecard (BSC), created in 1992, initially emerged as a performance measurement tool, but over time it has evolved into an integrated strategic management system. In recent years, there has been a significant increase in the attention devoted to sustainability issues, reflecting greater awareness of the environmental, social and economic impact of organisational activities. This topic is certainly very relevant, not only in academic and business circles, but also among various stakeholders, who are showing growing concern for responsible, ethical and sustainable practices. In this context, the Sustainability Balanced Scorecard (SBSC) emerged, which, in addition to including the aspects present in the traditional Balanced Scorecard, also incorporates environmental and social dimensions in the formulation and implementation of organisational strategy. The main objective of this study is to develop an SBSC proposal for the company Mota-Engil Engenharia e Construção, S.A., including the definition of strategic objectives, performance indicators and corresponding targets. Through this proposal, we aim to create a tool that can be effectively implemented in the organisation, allowing it to take full advantage of the guidelines and analyses presented throughout this work. The results highlight the relevance of SBSC as a strategic management tool for the organisation, in that it provides more effective guidance for achieving the objectives outlined for the future. In addition, its design from the perspective of stakeholders enables their integration into the decision-making process, underlining the importance of their contribution to the development and consolidation of the company.
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Balanced Scorecard Sustainability Engenharia e Construção Stakeholders Engineering and Construction