Reportes de sostenibilidad como herramientas de gestión Fahrenheit DDB
Date
2020-05-13
Journal Title
Journal ISSN
Volume Title
Publisher
Pontificia Universidad Católica del Perú
Abstract
El Global Reporting Initiative (GRI) y la Secretaría de Estado de Suiza para Asuntos Económicos (SECO) han ejecutado un proyecto para la implementación e integración de Pequeñas y Medianas Empresas (PYMEs) como parte de la segunda fase del Programa de Sostenibilidad Corporativa e Informes para Negocios Competitivos (CSRCB por sus siglas en inglés: Corporate Sustainability and Reporting for Competitive Business). Este proyecto se ha realizado en seis países en desarrollo: Colombia, Ghana, Indonesia, Perú, Sudáfrica y Vietnam. En dichos países, las empresas comprometidas al desarrollo sostenible y que decidieron voluntariamente formar parte del programa invitaron a sus proveedores, empresas PYMEs, a participar del mismo. El objetivo de este programa fue que se incorporen a la cadena de valor global, logrando así adecuarse, guiándose de los reportes de sostenibilidad definidos por el GRI. Esta perspectiva coloca a las PYMEs en un plano competitivo mayor, no sólo con sus clientes actuales y nuevos; sino también les da acceso a capital al exponer su trabajo al mundo en la plataforma internacional GRI vía web. Global Report Initiative (GRI, 2019). El objetivo de este programa es desarrollar y/o mejorar en estas empresas (PYMEs) la gestión y presentación de informes voluntarios acerca de asuntos económicos, sociales y ambientales claves, impulsando una conducta empresarial sostenible. Esta mejora se logra a través de tres pilares: “Desarrollar la capacidad de las PYMEs para informar, habilitar un entorno de informes propicio y fomentar la demanda de datos de sostenibilidad” (GRI, 2019). Dichos datos hacen referencia a aspectos propios de eficiencia energética, derechos humanos, emisiones de gases, empoderamiento de las mujeres y lucha anticorrupción y estos deben ser adaptados a su propia realidad. De esta manera se pondrán en práctica directrices que busquen la adecuación a estos temas, con levantamiento de data y KPIs, incorporando a sus stakeholders, en la cadena de valor mundial a través del formato GRI (GRI, 2019). Como menciona el GRI en su plataforma (GRI, 2019), los reportes de sostenibilidad ayudarán a las PYMEs a identificar áreas de mejora, fortalezas, amenazas, administración de riesgo y oportunidades. De esta manera, se podrá mejorar el desempeño de la empresa, preparándola para nuevos mercados, nuevos clientes y los retos de los últimos tiempos. Para trabajar el proyecto, SECO, GRI, CENTRUM PUCP, y las compañías peruanas comprometidas con el mismo propusieron a algunos proveedores PYMEs incorporarlos a su cadena de valor, ahora exigida por sus clientes finales. Éstas recibieron capacitación, directrices y asesoría para elaborar sus reportes de sostenibilidad; desarrollando el primero el 2017. En esta tesis se evaluará a la empresa FAHRENHEIT DDB a través de las consultorías realizadas. Se presentarán los datos de la PYME, su descripción, análisis de su sector, aspectos internos y externos que intervienen en su desempeño y éxito, problemas, oportunidades y su estado actual a través de un análisis cualitativo y cuantitativo. Asimismo, se realizará un análisis causa raíz del problema principal y se darán las alternativas de solución, planteadas junto con un plan de implementación que incluyen los factores que serán claves para el éxito de la PYME. El análisis se ha realizado siguiendo la Guía GRI y el Programa de Negocios Competitivos GRI. “Para un futuro sostenible y una economía verde, todas las empresas deben actuar de manera responsable y transparente” (GRI, 2019).
The Global Reporting Initiative (GRI) and the Swiss State Secretariat for Economic Affairs (SECO) have executed a project for the implementation and integration of Small and Medium Enterprises (SMEs) as part of the second phase of the Corporate Sustainability and Reporting for Competitive Businesses’ Program (CSRCB). This project has been carried out in six developing countries: Colombia, Ghana, Indonesia, Peru, South Africa and Vietnam. In these countries, companies committed to sustainable development and that voluntarily decided to be part of the program invited their suppliers, SME companies, to participate in it. The aim of this program was that they be incorporated into the global value chain, thus adapting, guided by the sustainability reports defined by the GRI. This perspective places SMEs on a greater competitive level, not only with their current and new customers; but also, it gives them access to capital by exposing its work to the world on the international GRI platform via web (GRI, 2019). The aim of this program is to develop and / or improve in these companies (SMEs) the management and presentation of voluntary reports on key economic, social and environmental issues, thus promoting sustainable business conduct. This improvement is achieved through three pillars: "Develop the capacity of SMEs to inform, enable a suitable reporting environment and foster the demand for sustainability data (GRI, 2019)." These data refer to aspects of energy efficiency, human rights, gas emissions, women empowerment and the fight against corruption and these must be adapted to their own reality. In this way, guidelines that seek the adaptation of these issues will be implemented with data collection and KPIs, incorporating its stakeholders in the global value chain through the GRI format (GRI, 2019). As the GRI mentions in its platform (GRI, 2019), sustainability reporting will help SMEs to identify areas for improvement, strengths, threats, risk management and opportunities. In this way, the company's performance can be improved by preparing for new markets, new customers and the challenges of recent times. To work on the project, SECO, GRI, CENTRUM PUCP and the Peruvian companies committed to it proposed some SME suppliers to incorporate them into their value chain, now demanded by their end customers. They received training, guidelines and advice to prepare their sustainability reports; developing the first in 2017. In this thesis, FAHRENHEIT DDB is the company that will be assessed through the consultancies performed. The SME’s data, its description, analysis of its sector, internal and external aspects that intervene in its performance and success, problems, opportunities and its current status will be presented through a qualitative and quantitative analysis. Likewise, a root cause analysis of the main problem will be carried out and alternative solutions will be given, together with an implementation plan that includes the factors that will be key to the success of the SME. The analysis was carried out following the GRI Guide and the GRI Competitive Business Program. "For a sustainable future and a green economy, all companies must act in a responsible and transparent manner" (GRI, 2019).
The Global Reporting Initiative (GRI) and the Swiss State Secretariat for Economic Affairs (SECO) have executed a project for the implementation and integration of Small and Medium Enterprises (SMEs) as part of the second phase of the Corporate Sustainability and Reporting for Competitive Businesses’ Program (CSRCB). This project has been carried out in six developing countries: Colombia, Ghana, Indonesia, Peru, South Africa and Vietnam. In these countries, companies committed to sustainable development and that voluntarily decided to be part of the program invited their suppliers, SME companies, to participate in it. The aim of this program was that they be incorporated into the global value chain, thus adapting, guided by the sustainability reports defined by the GRI. This perspective places SMEs on a greater competitive level, not only with their current and new customers; but also, it gives them access to capital by exposing its work to the world on the international GRI platform via web (GRI, 2019). The aim of this program is to develop and / or improve in these companies (SMEs) the management and presentation of voluntary reports on key economic, social and environmental issues, thus promoting sustainable business conduct. This improvement is achieved through three pillars: "Develop the capacity of SMEs to inform, enable a suitable reporting environment and foster the demand for sustainability data (GRI, 2019)." These data refer to aspects of energy efficiency, human rights, gas emissions, women empowerment and the fight against corruption and these must be adapted to their own reality. In this way, guidelines that seek the adaptation of these issues will be implemented with data collection and KPIs, incorporating its stakeholders in the global value chain through the GRI format (GRI, 2019). As the GRI mentions in its platform (GRI, 2019), sustainability reporting will help SMEs to identify areas for improvement, strengths, threats, risk management and opportunities. In this way, the company's performance can be improved by preparing for new markets, new customers and the challenges of recent times. To work on the project, SECO, GRI, CENTRUM PUCP and the Peruvian companies committed to it proposed some SME suppliers to incorporate them into their value chain, now demanded by their end customers. They received training, guidelines and advice to prepare their sustainability reports; developing the first in 2017. In this thesis, FAHRENHEIT DDB is the company that will be assessed through the consultancies performed. The SME’s data, its description, analysis of its sector, internal and external aspects that intervene in its performance and success, problems, opportunities and its current status will be presented through a qualitative and quantitative analysis. Likewise, a root cause analysis of the main problem will be carried out and alternative solutions will be given, together with an implementation plan that includes the factors that will be key to the success of the SME. The analysis was carried out following the GRI Guide and the GRI Competitive Business Program. "For a sustainable future and a green economy, all companies must act in a responsible and transparent manner" (GRI, 2019).
Description
Keywords
Empresas--Perú, Sector servicios--Perú, Sostenibilidad empresarial