Empresas eODS: priorizando as ações sustentáveis de maior retorno econômico, social e ambiental para a humanidade

• Ano de defesa: 2018
• Autor(a) principal: Saad, Pedro Fernandes
• Orientador(a): Dowbor, Ladislau
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Administração
• Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
• País: Brasil
• Palavras-chave em Inglês: Objetivos de desenvolvimento sustentável; Pacto Global; ODS 17; 2030 Agenda; Empresas - Aspectos ambientais; Sustainable development goals; SDG 17; Business enterprises - Environmental aspects
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
• Link de acesso: https://tede2.pucsp.br/handle/handle/21547

Comprising 8 goals and 21 associated targets, the United Nations Millennium Development Goals (MDGs), which were in forcesincethe beginning of the millennium until2015, have produced good results. Although this success was not entirely due to the MDGs,but also to a number of other global favorable circumstances, such as China's accelerated growth in the period, significant reductions were observed in global indices such as extreme poverty, hunger, out-of-school children and child mortality. The 2030 Agenda, which has succeeded the MDGs since 2016, is composed of 17 Sustainable Development Goals(SDGs) and 169 associated targets, representing a much greater ambition to be achieved in an equalperiod of 15 years. According to the United Nations DevelopmentProgram (UNDP), it is estimated that US$ 5-7 trillion will be needed to meet the SDGs, with a deficit of US$ 2.5 trillion in developing countries, an order of greatness above the assistance they receive from developed countries, in the order of billions. It is a consensus that this difference can only be covered through partnerships involving the UN, governments, Non-Governmental Organizations (NGOs) and the private sector (companies and investors). This idea is advocatedby both market experts and the UN itself. Since the creation of the United Nations Global Compact in 2000, UNhas discussed partnerships every two years in the General Assemblies and has dedicated SDG17 to specifically deal with the partnerships to achieve the other SDGs. In order to stimulate the active participation of companies in SDGs, incorporating sustainability into their value chains, the Global Compact has been active on several fronts, including the provision of Blueprint for Business Leadership in the SDGs (BBL), a guide that presents suggestions for possible actions and guidelines on how to implement them. However, these actions are presented qualitatively, without any kind of expected cost/benefit parameter that can help companies and investors in decision making. This is a matterthat the Copenhagen Consensus Center (CCC) addresses in the Post-2015 Consensus, suggesting the prioritization of SDGtargets based on a return perdollar invested ratio, although the return,in this case,is the benefit to people, the planetand prosperity. The objective of this work is to propose a method to assist companies in decision making regarding thechoice of sustainable actions to be carried out in partnership with governments, NGOs and the UN itself, as recommended by SDG17, taking into account the cost/benefit ratio in terms of return (for mankind) per dollar invested. For this, the actions listed by the CCC in the Post-2015 Consensusare taken as basis and, for those that can be executed by companies, the model proposed in the BBL by the Global Compact is applied. The aim is to enhance the impact of sustainable actions carried out by companies and to help the UN and its specialized agencies, programs and funds to select and prioritize the most impactful partnerships, thereby contributing to achieving the intended targets by 2030