Estudo de caso: a adoção de indicadores socioambientais como forma de comprovação de impacto a partir da análise do Negócio Amitis

Abstract

The importance of creating new forms of solving social problems sustainably, and the growing business responsibility to reduce the negative consequences of its activities, has been exposing the necessity to have more control in its processes. As a consequence of that, the present case study aims to identify how the social, environmental, and financial impacts are validated by Amitis Social Business by analyzing how they build their indicators. The method used to define the structure of this study is through exploratory research with a qualitative approach and mixed data collection, involving active participation and document analysis provided by the company. Additionally, the indicators were analyzed over one year, allowing us to verify that in the Amitis business, their creation is based on the Sustainable Development Goals (SDGs) and the triple bottom line. They create impact in the social sphere by producing meals and involving people in urban micro-agriculture; environmental impact by reducing carbon dioxide (CO²) in the atmosphere and reusing PET bottles in the hydroponic system; and financial impact by generating income and producing an activity that reduces supply chain waste in urban areas. Therefore, their indicators are built as a result of the company's activity impacts, allowing for control in the communities and confirming that the social business contributes positively to social, environmental, and financial sustainability.