Sustentabilidade como direcionador de evolução dos sistemas de medição de desempenho RESUMO Este artigo tem por objetivo discutir como a sustentabilidade pode ser considerada um direcionador de evolução dos sistemas de medição de desempenho (SMDs). Historicamente, a evolução dos SMDs é reativa às mudanças que ocorrem tanto nos ambientes internos, como externos, das organizações. Foi dessa forma que SMDs tradicionais, evoluíram para modelos mais adequados com a realidade competitiva do final dos anos 1980. O mesmo fenômeno pode estar ocorrendo novamente. O indutor desta vez é a necessidade das organizações de atuarem de maneira mais sustentável. Isso pode estar provocando as mudanças nos SMDs em termos de medidas de desempenho, sistemas de medição de desempenho, infraestrutura, e uso e formas de disseminação da informação Palavras-Chave: Sistemas de medição de desempenho. Indicadores de desempenho. Sustentabilidade. Triple Bottom Line.
ABSTRACTThis paper aims to discuss how sustainability acts as a trigger to performance measurement systems evolution (PMSs).Historically, the PMSs evolution is reactive to the changes in both the internal and external environments of organizations. Following this process, the traditional PMSs have evolved to systems more adequate to the competitive environment of the 1980´s. The same phenomenon may be occurring again. This time, the trigger is the need for organizations to operate in more sustainable ways. Such demand could be causing change in the performance measures, the performance measurements systems, the infrastructure, and forms of dissemination of information.
The use of technology development process (TDP) models by the enterprises can contribute to the usage control of natural resources of technologies before or after its integration on products, services or processes. Although the choice of a technology can consider the use of some performance metrics to identify their eco-efficiency, the literature about technology development models neglects this element. Based on a qualitative analysis of existing models, this paper proposes a conceptual model for the adoption of eco-efficiency indicators in the TDP by the innovation managers, distributed in three different stages: the initial stage, during the planning of a technology, the intermediate stage, at the technology development, and the final stage, at the technology transfer. Future research, such as prioritizing the indicators and the extent of the present analysis to other sustainability dimensions are suggested for structuring a sustainable model of TDP
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