STRATEGIC BUSINESS MANAGEMENT AND SUSTAINABILITY: AN APPLIED STUDY IN A FOOD AND BEVERAGE COMPANY IN THE STATE OF SÃO PAULO

Abstract

The concept of sustainability in the context of business management is a relevant and challenging aspect, as it includes, in addition to financial, social and environmental aspects. The aim of this work was to analyze two studies that seek to relate the actions of Strategic Business Planning (PEE), in each of the perspectives of the Balanced ScoreCard (BSC), with the dimensions of sustainability (economic, social and environmental) and to evaluate the application of this relationship in a large food and beverage company. Consulting the literature on sustainability, there are few works that unite the concepts of PEE, BSC and sustainability and no evidence of practical applications in the business world was found to validate whether the proposed studies are adequate and whether they can be improved. The methodology used was an applied research of an exploratory and qualitative nature and the application of the studies was developed through documental analysis. With the application it was verified that they are complementary, as they bring relevant contributions in the relationship between PEE, BSC and the dimensions of sustainability. As suggestions for improvements, the creation of a general sustainability indicator for one of the studies is proposed, and the joint application of the two models that can contribute to providing the development of the PEE more complete and that strongly contributes to thinking about sustainability in a more balanced way together to business strategies.