8th International Conference on Industrial Engineering and Industrial Management XX International Conference on Industrial Engineering and Operations Management

International IIE Conference 2014 Malaga, Spain. July 23-25, 2014

Analysis of practice sustainability implemented by traded companies: Case studies

Abstract (English) Verify the importance of sustainability in an organization of the wood industry and another chart comparing their sustainable actions provided by the sustainability report and other reliable sources in the literature suggests that sustainability organizations. Thus, we seek to find the gaps and analyze them, looking for differences between organizational theory and practice when considering the sustainability issue, discussing modifications and additions involving these differences. During the work, the sustainable practices of the two organizations will be detailed (the three dimensions of sustainability), the first through field research; another through the literature and reports perceived in class. The three dimensions of sustainability, environmental, social and economic aspects, need to be coupled with the business competitiveness of organizations. Keywords: Sustainability; organization; good practices

1 Introduction
The authors Ferreira Cunha and Rossetto (2008) state that it is appropriate to verify the changes occurring in organizations responsible aiming at a sustainable development because they are subject increasingly to the market demands and the eyes of society. Vehmas and Koskela (2012) supplementing this view argue that an important and competitive dimension of sustainability of an organization is the combination of the relationship between environmental and economic performance understood as eco-efficiency, since the objective is no impairment of future generations . Thus, it can be stated that sustainability involves strategy, management and profit. The social and economic dimensions generate environmental risks and opportunities that deeply modify the sectors of activities and the reality faced by organizations today. (Savitz and Weber 2007).

The modern business reality experienced technological changes and globalization, able to assist in the implementation of innovative models of governance, culminating in long-term sustainable business management, involving economic and environmental policies according to products and processes of organizations, these actions supported by stakeholders. First, it identifies the most significant and environmental impacts after this step, you define the most appropriate way to minimize such impacts. We notice that organizations remain constantly alert to monitor the risk, seeking appropriate ways to seize opportunities, disseminating information and results of their sustainable practices through sustainability reporting, social reporting category. The social report was developed by the need for accountability of business to society, such as resources. In this sense, the social balance is an accounting that provides social information aligned with the organization's strategies. Therefore, ways to establish the organization relationship of stakeholders and customers through the dissemination of information about their accounts and practical signals not only sustainability, but focus on competitive intelligence. Verify the importance of sustainability in an organization of the wood industry and other chart comparing their sustainable actions provided by the sustainability report and other reliable sources with the literature that suggests sustainability organizations, find the gaps and analyse them, differences between organizational theory and practice when considering the sustainability issue, discussing modifications and additions involving these differences . During the work, the sustainable practices of the two organizations will be detailed (the three dimensions of sustainability), the first through field research; another through the literature and reports perceived in class. One should also check the level of commitment and awareness on the part of the organizations studied, evaluating the importance of such actions as development strategies and competitive advantage, seeking to stay alive through the concept of corporate social responsibility. The theme of this work is relevant therefore be able to provide or simply maintain the sustainable development of enterprises is of great importance for their growth. We seek to determine whether there are patterns of economic, environmental and social practices in the operations of the organizations studied and adequacy operating modes for the best sustainable practices in the name of sustainable development. Aiming to follow the predetermined actions, indicators and results disseminated usually present themselves as excellent tools to leverage increasingly maintaining sustainability in the companies.

2 Theoretical Foundation
The same should be designed with the aid of political and cultural issues. They are important for any analysis, linking other topics. In general, the definitions seek to integrate economic viability with ecological prudence and social justice, the three dimensions known as TBL (Moura, 2002). Attempt was also made to establish what is meant by the term sustainability. There is consensus among researchers that this concept should be analyzed comprehensively, it is a complex issue and has several approaches (KATO, 2008) According to Capra (2003), sustainability is a result of a standardized complex of an organization that has five basic characteristics. Interdependence, recycling , partnership , flexibility and diversity.

2.1 Corporate Sustainability

According to Strobel (2004), grows daily appreciation of environmental issues in the corporate segment , meeting new legislative requirements of the market and society . The predominant economic focus in planning, but was replaced by broad concept of sustainable development, in which the growth targets are associated with efforts to reduce the effects of the environment. The impacts caused by the companies to the environment reflect its market and the organization's image before the public. Therefore, the organizations have to continually incorporate sustainability concerns in their reports. Tinoco and Kraemer (2004) state that evidence is "disclose information of economic, financial, social and environmental performance of organizations of the social partners, stakeholders, considering that the financial statements and other disclosure information must not be misleading". As Ribeiro Filho (2005), the disclosure and environmental disclosure implies the need to answer some questions: What: information regarding events and transactions involved with environmental issues; How: to the degree of detail required by the relevance of the values and nature of expenses relating to the company's interaction with the environment; When: the accounting should be done at the time when the triggering event occurs, or when there are additional supplementary information; Where: financial statements and explanatory notes, depending on the extent and nature of all of the information to be provided. It is noticed that the big difference in the concept of sustainability in business is able to associate the issue of eco-efficiency with the notion of corporate social responsibility.

In other words, the company continues for profit , its primary goal, which only goes on to consider the impact of their activities on the environment looking for alleviating them while performing social actions , are for the benefit of its employees or the community.

2.2 Implementation of Sustainability in Organizations

The growing interest in sustainability has shown impacts on business strategies. Are increasingly charged statements that the company has a sustainable focus. This collection is performed both by society and by their corporate customers governments, among others (SGASRBI, 2009). The above concept has been presented by several authors including Bertoncello and Chang (2007), as an increasingly important topic in the business context, revealing impacts on the goals and strategies of companies. This corroborated for the establishment of international and national sustainable practices that signal to the market the commitment of companies with social responsibility. Organizations have the capacity to deploy various tools focused on sustainability and can be stated that the choice of tool that the company will deploy search is performed after which instrument and sustainable practices best suited to achieve the objectives of the organization. Socio-environmental responsibility should consider the assumptions of the paradigm of sustainability. Social responsibility is characterized by the attitudes and activities based on ethical and moral values to minimize the negative impacts that cause environmental organizations. Corporate social responsibility, according to Young (2004), has definitely become an important tool for the sustainability of organizations. Currently, the concepts that guide a socially responsible management - ethical and transparent relationship with all stakeholders that relate to the company for the development of your business and society, preserving the environmental and human resources for future generations - bring various benefits to organizations; In a survey conducted by Uniethos Institute (2008), the group studied widely recognized that the inclusion of sustainability in strategic planning currently consists of a need and also will remain in the near future. Such a result is able to reveal that 69% of companies consider the interests of stakeholders in strategic planning. Oliveira (2005) proposes four steps pertaining to strategic planning: a) Planning of purposes: to specify the desired future condition, the mission, purpose, objectives, sectoral goals or challenges and goals; b) Planning means: to propose paths for the organization to obtain desired future state, by expanding its production capacity of diversification.

Comes the choice of macro strategies, macro policies, strategies, policies, procedures and practices; c) Organizational Planning: sketch / outline the organizational requirements to carry out the proposed means. An example to be mentioned: the structuring of the company in strategic business units; d) Resource planning: it seeks to scale human and physical capital and sources and uses of funds. Search for the establishment of programs, projects and action plans needed to achieve the desired future endowed with corporate social responsibility. In this sense, the social balance is an accounting that provides social information. However, in isolation, it does not raise the possibility of analyzing or even compare the actions taken by companies with results reported in other reports, for example, the sustainability report. According to Global Reporting Initiative - GRI (2002), sustainability reporting for publicly traded organizations help in mitigating variations in stock prices and capital costs, providing information to the general market. GRI methodology seems more complete and comprehensive before all other analyzed, divide the possibility of application in any business sector , regardless of its size, defining the indicators : economic, environmental and social , in that order of priority .

3 Methodology
The research in question can be characterized as qualitative exploratory study to use two detailed case studies and literature review. The case study is characterized as a category of research which aims at a unit that is analysed. After the presentation and development of concepts obtained by field research in the first company in the timber sector, sustainability report and platforms that depict current sustainability initiatives; and in the second, including literature review its sustainability report and reliable sources. Regarding the literature review is based on texts pertaining to the subject of periodic major databases such as Emerald, Science Direct, SCIELO and Portal journals CAPES. The collected material will be researched tools and methods used by organizations chosen to deal with sustainability.

3.1 Selection of Organizations

Two organizations were studies. The first of the wood industry, the highly competitive national and global level, has good values and practices with

commitment, continuous improvement, innovation and sustainability in the quest to offer products and market leading services , analyze its sustainability report and also field research with individuals belonging to the study area as well as other information involving corporate strategic management . The second, the graphic arts , serving the regional and national audience, is possessed of good sustainable practices updated bibliographic form .

4 Results and Discussions

After the two organizations are analyzed in three classifications, points out:

3.1 Organization 1
From a strengthened strategy and top management support , there is evidence that corporate governance works very well in this organization , being featured in this category as well as reducing the emission of greenhouse gases in 2012, through gas monitoring , control, measurement , aligned to the efficient use and good management practices . The disclosure of its contents is also strong. As for effluent control, driven by innovation and new technologies, dealing with the principles of renewable energy, verifying its relevance, and the eighth in this segment by the average power consumption of this category. Your number of biomass use was positive, reaching percentages of reuse and new sources quite high. Their effluents are treated by it, through the Stations Wastewater Treatment. This consumption was lower by 10 % when considering the year 2011. There is a formed social policy, as its designation implies, rising much the value of the individual and diversity within the organization. His principles are systematically manage, communicate clearly and make the employee participates, exposing their suggestions whenever possible. Invests heavily in social programs for the cities where the factories are located. We seek to continuously use the principles of clean energy. In this topic, as stated above, it was mentioned that eco-efficiency and cleaner production would be addressed as the financial aspect. It can be stated that the concept of ecoefficiency is well developed, but the report contains little information, transmitting this knowledge in other ways, including: reduction in costs, consumption of clean energy, among others, implicit in other processes or categories. Have the nomenclature P + L is not mentioned throughout the report, but as it comes to a multinational in a sustainable highly evolved stage, it can be stated that such gains are achieved through the achievement of goals. We notice that the company prefers other disclosures and not the cleaner production, a somewhat older concept. Described above are activities that are carried out in this respect.

3.2 Organization 2
This organization does not yet have indicators that measure GHG emissions, the prospect will be soon for the first inventory , continuing its commitment to sustainability by analyzing the critical actions for such a process and attacks them At the time of publication of the report, had replaced its fleet of cars from gasoline to alcohol, to minimize this situation . There is little information as to the control of effluents in its report. It is known that there were no spills, chemicals transported by specialized companies and not discard effluent directly into the ground. As for the energy aspect, which directly influences the financial aspect; the more it reduces, the less you pay; for a company that is still in development, it is clear that start attacking these realities. As the eigenvalues of the organization already mentioned , the human aspect is highly valued as well as the comfort of his family , raising basic benefits but also analyzing what this population needs more working , going to the correct focus aimed at continuously improving , achieving good productivity index and low levels of absenteeism . Despite the organization in society is known to have deployed concepts of cleaner production to walk with the great help of sustainability, eco-efficiency best practices and P + L are implied as varied environmental impacts are minimized , also generating profit. There are financial measures regarding the previous use of this present - is inextricably linked to educational work in the use and improvements adopted as installing flow reducers, buying a water recycler for processing of sheets and plates buying processor that does not use water for revelation. Remains the importance of the sustainability report for society in general knows actions of organizations, appearing as a brilliant tool for the dissemination of good practices, including sustainable. A sustainable company is one that contributes to global sustainable development through the generation of economic, environmental and social benefits. There is a strategic logic to the pursuit of sustainable value in organizations. Therefore, with the new concerns, companies seeking corporate sustainability, began to focus not only economic goals but also environmental and social , aiming to generations and their own future needs.

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