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{"id":21957,"date":"2022-07-28T08:57:52","date_gmt":"2022-07-28T11:57:52","guid":{"rendered":"https:\/\/www.blbbrasil.com.br\/blog\/?p=21957"},"modified":"2024-06-12T17:49:18","modified_gmt":"2024-06-12T20:49:18","slug":"indice-diferenciacao-organizacional-esg","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/indice-diferenciacao-organizacional-esg\/","title":{"rendered":"\u00cdndice de Diferencia\u00e7\u00e3o Organizacional (IDO): um precursor da trilogia ESG"},"content":{"rendered":"

O \u00cdndice de Diferencia\u00e7\u00e3o Organizacional (IDO) surgiu como uma demanda do Global Leadership Forum (UNESCO), em 2005, pretendendo oferecer \u00e0s organiza\u00e7\u00f5es uma vis\u00e3o abrangente das mesmas envolvendo os aspectos econ\u00f4mico-financeiros<\/a><\/strong>, mas, tamb\u00e9m outros aspectos voltados ao Capital Intelectual e \u00e0 Sociedade, podendo ser considerado um embri\u00e3o da trilogia Environment Society and Governance (ESG)<\/strong>.<\/p>\n

O IDO \u00e9 aplic\u00e1vel a qualquer tipo de organiza\u00e7\u00e3o, grandes, m\u00e9dias e pequenas, de qualquer segmento, com o m\u00e9rito de quantificar todas as vari\u00e1veis consideradas, levando \u00e0 possibilidade de auxiliar no Planejamento Estrat\u00e9gico<\/strong><\/a>\u00a0das organiza\u00e7\u00f5es, frente a sustentabilidade, definindo Objetivos Estrat\u00e9gicos, Indicadores de Desempenho e Planos de A\u00e7\u00e3o.<\/p>\n

1- Introdu\u00e7\u00e3o<\/strong><\/h2>\n

Num futuro pr\u00f3ximo, ser\u00e1 dif\u00edcil encontrar uma \u00fanica empresa, de qualquer tipo, que n\u00e3o tenha se tornado mais \u00e9tica e \u201csocialmente respons\u00e1vel\u201d, e que n\u00e3o dependa da agrega\u00e7\u00e3o de valor \u00e0 sociedade como fonte para atrair consumidores e clientes. Essas caracter\u00edsticas, para se tornarem realidade, representam um grande desafio para o processo de inova\u00e7\u00e3o das organiza\u00e7\u00f5es.<\/p>\n

Mas como avaliar se as organiza\u00e7\u00f5es agregam valor \u00e0 sociedade? Para apresentar um quadro do desempenho financeiro de uma organiza\u00e7\u00e3o, a contabilidade atenta para uma s\u00e9rie de \u00edndices – margem l\u00edquida, retorno sobre investimento, giro do capital, dentre outros. Do mesmo modo, a contabilidade da organiza\u00e7\u00e3o que agrega valor \u00e0 sociedade precisa observar o seu desempenho a partir de diversos pontos de vista. O que para uma organiza\u00e7\u00e3o \u00e9 um indicador chave, para outra pode ser um \u00edndice banal, dependendo do ambiente da atividade.<\/p>\n

Com tantas possibilidades, as empresas correm o risco de utilizar um n\u00famero exagerado de medi\u00e7\u00f5es, amontoando indicadores em seus pain\u00e9is de controle, sem, ao final, aprender algo de importante sobre elas mesmas.<\/p>\n

Portanto, neste estudo seguimos alguns princ\u00edpios que devem guiar uma organiza\u00e7\u00e3o ao definir o que ser medido:<\/p>\n