Resumo: O presente estudo visa mapear os modelos de avaliação da sustentabilidade e desempenho para empresas de energia quanto aos seus aspectos qualitativos e quantitativos de governança corporativa. Esta pesquisa foi realizada por meio de revisão sistemática da literatura e o estabelecimento de conexões entre os assuntos levantados e aspectos gerais de governança corporativa, vis-à-vis à questão do desenvolvimento sustentável. Aspecto de governança corporativa, como a diversidade de gênero na formação de conselhos de administração e diretorias em empresas, mostra-se relevante frente aos Objetivos de Desenvolvimento Sustentável da ONU, bem como, o padrão ISO 26000, a respeito das diretrizes sobre responsabilidade social corporativa. Como inovação neste mapeamento, realiza-se uma síntese visual dos aspectos qualitativos e quantitativos principais de governança corporativa com o uso da técnica de clustering e mapa de co-ocorrência, de mineração e análise de textos, frente a modelos de avaliação da sustentabilidade e desempenho para empresas de energia. Ao final, são apontadas lacunas desses modelos com referência a organismos nacionais e internacionais e estudos no que diz respeito a princípios, práticas e ferramentas intersetoriais de governança corporativa; são apontadas também, oportunidades de melhorias.

Abstract: The present study aims to map the sustainability and performance evaluation models for energy companies regarding their qualitative and quantitative aspects of corporate governance. This research was carried out through a systematic literature review and the establishment of connections between the issues raised and general aspects of corporate governance, vis-à-vis the sustainable development matter. Aspects of corporate governance, such as gender diversity in the creation of boards of directors and directors in companies, is relevant in view of the UN Sustainable Development Goals, as well as the ISO 26000 standard, regarding guidelines on corporate social responsibility. As an innovation in this mapping, a summary of the main qualitative and quantitative aspects of corporate governance is carried out using the clustering technique and co-occurrence map, mining and text analysis, compared to sustainability and performance evaluation models for energy companies. At the end, gaps in these models are pointed out referring to national and international organizations and studies regarding intersectoral principles, practices and tools of corporate governance; opportunities for improvement are also pointed out.

Abstract Paper aims This study proposes, applies, and discusses a model based on the analytic hierarchy process (AHP) method with the objective of assessing the issue of materiality of sustainability reports in the Global Reporting Initiative (GRI) model of civil construction companies. Originality The published literature contains few studies that propose quantitative models for the assessment of materiality for sustainability reports. To address this data gap, the present research suggests new paths. Research method After the hierarchical structure of the model had been developed, specialists were asked to prioritize the criteria and sub-criteria in their orders of preference. Their decisions were collected through a questionnaire and the responses were included in the model using the individual aggregation of priorities method applied to the AHP. Main findings It was concluded that there is scope for improving the quality of sustainability reports, as there are companies that fail to disclose relevant topics according to the judgment of the specialists consulted in this study. Implications for theory and practice The AHP method with absolute measurement proved to be an efficient model, mainly because it allows for weighting of criteria and sub-criteria, demonstrating that it is useful for comparing the materiality of company reports.

Resumo: Considerando o importante papel desempenhado pelas grandes instituições bancárias em prol do desenvolvimento sustentável, especialmente devido ao porte e à capilaridade dessas organizações, objetiva-se neste artigo comparar indicadores de sustentabilidade (econômicos, ambientais e sociais) divulgados em relatórios de algumas dessas instituições que atuam no mercado brasileiro. Os quatro bancos selecionados para esta pesquisa são aqueles que publicaram os seus relatórios de sustentabilidade no padrão da Global Reporting Initiative para 2017 e que compunham a carteira do Índice de Sustentabilidade Empresarial, promovido pela “Brasil, Bolsa e Balcão”, em 2018. São eles: Banco do Brasil; Bradesco; Itaú; e Santander. Para a consecução da pesquisa foi utilizado o método Analytic Hierarchy Process (AHP) com o uso de ratings. Após a elaboração da estrutura hierárquica do problema, foi requerido que especialistas, pesquisadores da área de sustentabilidade, ponderassem o grau de relevância dos indicadores analisados nesta pesquisa. Construiu-se então um ranking dos bancos selecionados em relação ao desempenho de sustentabilidade, a partir dos pesos conferidos a cada indicador e dos dados disponíveis nos relatórios de sustentabilidade de cada instituição investigada. A ordem obtida no ranking foi a seguinte: Itaú; Santander; Bradesco; e Banco do Brasil. Conclui-se que os dados apontados neste trabalho mostram que há, no setor bancário, espaço para evolução em relação à sustentabilidade, principalmente na questão social. O método AHP com ratings se mostrou eficiente, especialmente por possibilitar ponderações dos critérios e subcritérios de avaliação, o que comprova sua utilidade na comparação de empresas no que concerne aos seus desempenhos de sustentabilidade.

Abstract: Large banking institutions play an important role in sustainable development, especially owing to their size and capillarity. Therefore, the objective of this study is to compare sustainability indicators (economic, environmental, and social) published in the reports of some of these institutions that operate in the Brazilian market. The four banks selected for this study were the ones that published their sustainability reports in the 2017 Global Reporting Initiative standard, and that comprised the portfolio of the Corporate Sustainability Index, promoted by “Brasil, Bolsa e Balcão,” in 2018. These banks were Banco do Brasil, Bradesco, Itaú, and Santander. The analytic hierarchy process (AHP) with the use of ratings was used to carry out the research. After elaborating on the hierarchical structure of the problem, specialists, who were researchers in the field of sustainability, were required to weigh the degree of relevance of each of the indicators analyzed in this study. A ranking of the selected banks was then obtained in relation to their sustainability performances, which was based on the weights given to each indicator and the data available in the sustainability reports of each institution investigated. The banks were ranked in the following order: Itaú, Santander, Bradesco, and Banco do Brasil. The results of this study showed that there is room for evolution in relation to sustainability, mainly in the social department, in the banking sector. The AHP method with the use of ratings proved to be efficient, especially because it allowed for the weighing of the evaluation criteria and sub-criteria; this proved the usefulness of the method in comparing companies with regard to their sustainability performance.

ABSTRACT An important problem in Multi-Criteria Decision Analysis arises when one must select at least two alternatives at the same time. This can be denoted as a multiple choice problem. In other words, instead of evaluating each of the alternatives separately, they must be combined into groups of n alternatives, where n = 2. When the multiple choice problem must be solved under multiple criteria, the result is a multi-criteria, multiple choice problem. In this paper, it is shown through examples how this problemcan be tackled on a bipolar scale. The Choquet integral is used in this paper to take care of interactions between criteria. A numerical application example is conducted using data from SEBRAE-RJ, a non-profit private organization that has the mission of promoting competitiveness, sustainable developmentand entrepreneurship in the state of Rio de Janeiro, Brazil. The paper closes with suggestions for future research.

An increasingly competitive market means that many decisions must be taken, quickly and with precision, in complex, high risk scenarios. This combination of factors makes it necessary to use decision aiding methods which provide a means of dealing with uncertainty in the judgement of the alternatives. This work presents the use of the MAUT method, combined with the INTERVAL SMART/SWING WEIGHTING method. Although multicriteria decision aiding was not conceived specifically for tackling uncertainty, the combined use of MAUT and the INTERVAL SMART/SWING WEIGHTING method allows approaching decision problems under uncertainty. The main concepts which are involved in these two methods are described and their joint application to the case study concerning the selection of a printing service supplier is presented. The case study makes use of the WINPRE software as a support tool for the calculation of dominance. It is then concluded that the proposed approach can be applied to decision making problems under uncertainty.