E3S Web Conf.
Volume 159, 2020The 1st International Conference on Business Technology for a Sustainable Environmental System (BTSES-2020)
|Number of page(s)||11|
|Section||Chapter 4: Industry, Innovation, and Infrastructure|
|Published online||24 March 2020|
Sustainability Balanced Scorecard for a Brazilian agricultural and livestock company
Federal Institute of Goiás, Goiânia, 74690-900, Goiás, Brazil
2 Polytechnic of Porto, 4200-465, Porto, Portugal
* Corresponding author: firstname.lastname@example.org
The agricultural sector in Brazil has a noticeable impact on its wealth and a significant effect on sustainability. This study presents the corporate sustainability management through the integration of social and environmental issues in the traditional Balanced Scorecard, that is, through a Sustainability Balanced Scorecard (SBSC). It establishes causal relationships between economic, social and environmental perspectives, and highlights its potential impacts. This study relays on the Brazilian company with the largest amount of agricultural land. This company acquires, develop, exploit and commercialize rural properties that are suitable for agriculture. The main purpose of this paper is to study the company and to propose an SBSC. We present a qualitative case study based on interviews and on documental analysis. We conclude that, through this framework, sustainability can be aligned with the strategic management of the company. The implementation of an SBSC provides organizational benefits and must take into consideration the peculiarities of each organization.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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