Construção de indicadores para relatório de sustentabilidade de uma instituição de ensino superior

Abstract

A growing global concern on the sustainable performance of organizations is currently observed. Actions and results must remain transparent, using indicators that allow, in addition to the performance report, a comparison with other organizations. With this goal, the Global Reporting Initiative provides guidelines for drafting a sustainability report covering the economic, environmental and social performance. Sector supplements are also available, where are presented additional indicators specific to activities developed for each sector of the economy. The sector supplements aim better and wider reporting of performance against sustainability, but some economic sectors, such as education, do not yet have. In search of a framework of indicators aimed at an institution of higher education community, a study at the University of Passo Fundo, where the object of study was the Protocols sets of indicators of the Global Reporting Initiative. For this was created a case study protocol, in order to evaluate, adapt and find new aspects and supplementary indicators for the institution. Research instruments were created, which enabled the realization of interviews to the leading managers of the institution, in addition to campus direct observations and the analysis of relevant documents. Completed data collection, each indicator was analyzed individually having consolidated the information obtained, resulting in a framework of indicators where 70% of the Global Reporting Initiative indicators were kept, 27% have undergone changes in the description of the indicator and 3% excluded. Complementing these, 27 totally new indicators were included and characteristic specific to the operation of the University, representing 24% of the framework built by the search. It is concluded that the model of the Global Reporting Initiative is suitable for the institution's Sustainability Report; however the changes and additions of new indicators provide a more specific reporting of their economic, environmental and social performance