When we look at an organization from the outside, we see a single body. Companies and institutions that seek sustainability expect their practices to be adopted and identified as such, a homogeneous and sustainable body. But from the inside, we know that every organization is made up of different departments, with specific core activities developed by people with different values and visions. Sustainability goes far beyond a department or set of practices. It is a way of thinking and integrating the topic into the management of the corporation and its business plan, involving all departments.
So that the sustainability is inherent to the business, it is necessary to measure and qualify (when it is not possible to quantify) the dependence, impact and environmental and social risks in which the business is inserted. This is not a trivial process. New tools, such as the Integrated Reporting framework, can serve as a guide. This reporting approach connects the organization's most relevant information, relating results and operational activities to business strategies with different types of capital, allowing for short, medium and long-term analysis and anticipating risks and opportunities.
Another challenge is the differences in language and indicators between company departments. Often, what is seen as a risk for the environmental area, for example, is not measured by the purchasing area, since its focus is naturally on the lowest price. We experienced this difficulty in understanding when preparing the Sustainable Purchasing Manual, launched in 2014 by the CEBDS. These different perceptions about the same phenomenon also occur with inputs and services provided by nature. These services are not recognized or remunerated as such. In the agricultural sector, for example, green areas are not considered as pest control or an asset responsible for maintaining the quality and/or availability of water. Only when these resources are lacking does this asset begin to be financially recognized.
Cutting-edge companies adopt and disseminate initiatives to multiply practices sustainability among their teams. Although companies recognize and adopt good practices, a recent survey by the Dom Cabral Foundation revealed that 78% of 400 companies consulted said they were concerned about sustainability in the business strategy, although only 36% take concrete actions.
Today, there is consensus among the main leaders of the business sector that the application of the concepts of sustainability is the only way to reverse the scenario of environmental degradation and its strong impact on the economic and social dimensions. The concern of companies with the incorporation of sustainability is growing, but there is still a disconnect between the concept and actual practice.
Based on this finding, and our experience in several similar projects, the CEBDS decided to produce practical guides to indicate the path to horizontalizing the sustainability by all departments of the companies. Ten guides entitled “How to insert the sustainability in their processes” will be launched over the course of five years. The first two, addressing the areas of People Management and Finance, are already being distributed and applied. Two others, for the areas of Innovation (R&D) and Marketing, are in the production phase.
The guides aim to bridge the gap between areas by translating concepts and languages and broadening understanding. The main objective is to redo companies' final accounts, incorporating natural and social capital, in addition to financial capital.
The concern of companies with the incorporation of sustainability is growing, but there is still a disconnect between concept and practice.
