ISO 14001:2015 e ISO 9001:2015: análise da relação entre as normas de sistema de gestão e a sustentabilidade empresarial

Ferreira, Camila dos Santos; Poltronieri, Camila Fabrício; Gerolamo, Mateus Cecílio

doi:10.1590/0104-530X3906-19

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Original Article • Gest. Prod. 26 (4) • 2019 • https://doi.org/10.1590/0104-530X3906-19 linkcopiar

ISO 14001:2015 e ISO 9001:2015: análise da relação entre as normas de sistema de gestão e a sustentabilidade empresarial

Autoria SCIMAGO INSTITUTIONS RANKINGS

Duas das principais normas de sistemas de gestão conhecidos mundialmente passaram por revisão sendo elas: a ISO 9001 (Sistema de Gestão da Qualidade) e a ISO 14001 (Sistema de Gestão Ambiental). As novas versões foram publicadas em setembro de 2015. Tendo em vista as mudanças ocorridas, o objetivo deste estudo é analisar a relação entre estas normas de sistemas de gestão e a sustentabilidade corporativa. Para atingir esse objetivo, primeiro os requisitos de sustentabilidade corporativa foram identificados com base no Índice de Sustentabilidade Corporativa, nos Indicadores Ethos e na Global Reporting Initiative. As dimensões da sustentabilidade corporativa foram divididas em: social, ambiental, econômico, socioambiental, socioeconômico, econômico-ambiental e econômico-social-ambiental. Posteriormente, foram construídas duas matrizes para cada padrão, a fim de relacionar seus requisitos com os de sustentabilidade corporativa. Na primeira rodada de análise, as matrizes foram enviadas para dois especialistas das áreas estudadas e, em seguida, os resultados foram comparados. As relações foram classificadas como fortes, fracas ou nulas. Os pesquisadores identificaram algumas divergências entre as respostas dos especialistas. Para esclarecer as dúvidas, foi realizada a segunda rodada de consultas com três especialistas. Após o recebimento das respostas dos especialistas, suas respostas foram analisadas e as Matrizes de Relacionamento foram consolidadas. A ISO 14001:2015 mostrou uma forte relação com as dimensões ambiental, social, socioambiental, socioeconômica, econômico-ambiental e econômico-ambiental-social e nula com a dimensão econômica. Com relação à ISO 9001: 2015, pode-se observar que a maioria dos requisitos de sustentabilidade agrupados nas dimensões socioeconômica e econômico-ambiental-social apresentaram forte relação com a norma. As dimensões social e econômico-ambiental apresentaram uma relação fraca e nas dimensões ambiental e econômica houve uma relação nula. A dimensão socioambiental apresentou relações fracas e nulas. Pode-se concluir que as normas ISO 9001 e ISO 14001 contribuem para a sustentabilidade corporativa, no entanto, elas sozinhas não garantem que todos os requisitos de sustentabilidade recomendados pelo Índice de Sustentabilidade Corporativa, Indicadores Ethos e Iniciativa Global Reporting sejam alcançados.

Palavras-chave:
ISO 9001; ISO 14001; Sustentabilidade; Indicadores; Atualização

Social	Environmental	Economic	Socio-environ	Socio-economic	Econ-environ
1. Develop engagement policies and dialogue with stakeholders (Ethos, 2007) and (ISE, 2013).	18. Develop environmental policy (Ethos, 2007) and (ISE, 2013).	32. Adopt policies for intangible assets (ISE, 2013).	45. Incorporate socio-environmental criteria into the organization’s strategy (Ethos, 2007).	52. Support educational projects (Ethos, 2007).	64. Develop internal environmental improvement programs (Ethos, 2007).
2. Value diversity, equity and non-discrimination (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	19. Maintain an area or committee responsible for the environment (Ethos, 2007).	33. Develop implemented processes and procedures for managing intangible assets (ISE, 2013).	46. Communicate the socio- environmental aspects to stakeholders (Ethos, 2007).	53. Develop a complaint system concerning environmental impacts (ISE, 2013).	65. Have waste management programs (Ethos, 2007).
3. Consider social responsibility in the supply chain (Ethos, 2007) and (ISE, 2013).	20. Maintain permanent preservation areas (PPA) (ISE, 2013).	34. Consider antitrust values in your corporative policies (ISE, 2013).	47. Be responsible for socio-environmental issues in the supply chain (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	54. Develop occupational health and safety policy (Ethos, 2007) and (ISE, 2013).	66. Have programs to verify the origin of timber and forest inputs (Ethos, 2007).
4. Engage stakeholders (Ethos, 2007) and (ISE, 2013).	21. Maintain conservation areas legal (ISE, 2013).	35. Develop processes and procedures for corporative risk management (ISE, 2013).	48. Evaluate suppliers considering socio-environmental issues (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	55. Formulate labour, compensation, benefits and career policies (Ethos, 2007), (ISE, 2013) and (GRI, 2013, 211).	67. Prioritize preventive policies (Ethos, 2007).
5. Participate in developing public policies (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	22. Carry out environmental licensing (ISE, 2013).	36. Restrict the use of financial instruments for the sole purpose of protection (ISE, 2013).	49. Train suppliers concerning socio-environmental issues (Ethos, 2007) and (ISE, 2013).	56. Formulate policies related to customers (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	68. Have environmental quality monitoring policies (Ethos, 2007).
6. Sponsor programmes and campaigns (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	23. Develop environmental impact study (Ethos, 2007).	37. Implement processes and procedures to monitor indirect economic impacts of the company’s activities (ISE, 2013).	50. Draw up socio-environmental report (Ethos, 2007).	57. Ensure work conditions (Ethos, 2007) and (ISE, 2013).	69. Participate in the disposal of products and post-consumer processes (Ethos, 2007).
7. Consider vulnerable groups (Ethos, 2007).	24. Advertise environmental aspects and impacts (ISE, 2013).	38. Have a performance management system based on indicators related to strategic planning (ISE, 2013).	51. Participate in committees/local and or regional advisory boards (Ethos, 2007).	58. Maintain dialogue with stakeholders (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	70. Attempt to reduce the consumption of renewable and non-renewable resources (Ethos, 2007).
8. Ensure ethical principles are met (Ethos, 2007).	25. Consider issues concerning climate change (ISE, 2013).	39. Implement antitrust measures (ISE, 2013).		59. Include local suppliers (Ethos, 2007) (ISE, 2013) and (GRI, 2013).	71. Consider environmental liabilities (ISE, 2013).
9. Ensure human rights are met (GRI, 2013).	26. Monitor greenhouse gases (Ethos, 2007).	40. Prepare and publish financial statements in constant currencies (ISE, 2013).		60. Map employees´ skills (Ethos, 2007).	72. Have insurance for environmental degradation (ISE, 2013).
10. Plan employees´ career (Ethos, 2007).	27. Monitor risks and environmental aspects (Ethos, 2007).	41. Calculate the economic profit or other measures to generate economic value (ISE, 2013).		61. Identify employees with high incidence or high risk of illnesses related to their occupation (GRI, 2013)	73. Consider an approach based on product life cycle (ISE, 2013).
11. Internal preparation of employees (Ethos, 2007).	28. Develop and maintain emergency plans (Ethos, 2007).	42. Report the direct economic value (revenue) generated and distributed based on the accrual basis of accounting (GRI, 2013).		62. Antitrust law (ISE, 2013).	74. Have a process to measure, monitor and audit significant environmental aspects regularly (Ethos, 2007), (ISE, 2013).
12. Contract local residents (Ethos, 2007) and (ISE, 2013).	29. Develop and maintain action plans (Ethos, 2007).	43. Prepare a benefit plan for the organisation (GRI, 2013).		63. Ensure no gender distinction (GRI, 2013).	75. Monitor the consumption of natural resources in the production chain (ISE, 2013).
13. Contract disabled people (Ethos, 2007).	30. Preserve biodiversity (Ethos, 2007) and (ISE, 2013).	44. Top management must be committed to social and environmental issues (Ethos, 2007).			76. Consider initiatives such as “ecodesign” or DfE (Design for Environment) (ISE, 2013).
14. Monitor and prevent occupational diseases and work accidents (GRI, 2013).	31. Use renewable resources (ISE, 2013).				77. Plan the product considering environmental issues (ISE, 2013).
15. Maintain agreements between companies and trade unions (GRI, 2013).
16. Ensure technical support (ISE, 2013).
17. Provide information (Ethos, 2007).

Corporate sustainability requirements	ISO 14001 requirements
Corporate sustainability requirements	4.1 Understanding the organisation and its context	4.2 Understanding stakeholders´ needs and expectations	4.3 Determining the scope of the quality management system	(...)
1. Develop engagement policies and dialogue with stakeholders (Ethos, 2007) and (ISE, 2013).
2. Value diversity, equity and non-discrimination (Ethos, 2007), (ISE, 2013) and (GRI, 2013).
3. Consider social responsibility in the supply chain (Ethos, 2007) and (ISE, 2013).
(...)

Corporate sustainability requirements	ISO 14001 requirements				Global average
Corporate sustainability requirements	4.1 Understanding the organisation and its context	4.2 Understanding the stakeholders´ needs and expectations	4.3 Determining the scope of the quality management system	(...)	Global average
1. Develop engagement policies and dialogue with stakeholders (Ethos, 2007) and (ISE, 2013).	9 *	9 *	3 ^∆		2. 16
2. Value diversity, equity and non-discrimination (Ethos, 2007), (ISE, 2013) and (GRI, 2013).	9 *	0 □	9 *		1. 41
3. Consider social responsibility in the supply chain (Ethos, 2007) and (ISE, 2013).	0 ^□	0 □	0 □		0
(...)

Relationships
	Dimensions	Strong	Weak	Null
ISO 14001:2015	Social	1, 2, 4, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17	3, 5, 6
	Environmental	18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31
	Economic	33, 35, 38, 44	32	34, 36, 37, 39, 40, 41, 42, 43
	Socio-environmental	46, 48, 49, 51	45, 50	47
	Socio-economic	52, 53, 56, 57, 58, 59, 60		54, 55, 61, 62, 63
	Economic - environmental	64, 65, 66, 68, 69, 70, 71, 72, 73, 74, 75, 76	67, 77
	Economic-environmental-social	78, 79, 80, 81, 84, 85, 86, 87		82, 83, 86
ISO 9001:2015	Social	2, 3, 10, 11, 16, 17	1, 4, 5, 7, 8, 9, 12, 13, 14, 15	6
	Environmental		28, 29	18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 30, 31
	Economic	35, 38	37	32, 33, 34, 36, 39, 40, 41, 42, 43, 44
	Socio-environmental	48	45, 46, 47	49, 50, 51
	Socio-economic	54, 56, 57, 58, 60, 61	53, 55, 59, 63	52, 62
	Economic - environmental	67	64, 65, 66, 68, 69, 70, 71, 73, 77	72, 74, 75, 76
	Economic-environmental-social	78, 80, 84, 86, 87	79, 81, 82, 83	85

Requirement					Requirement
	Sustainability	ISO 14001:2015	ISO 9001:2015		Sustainability	ISO 14001:2015	ISO 9001:2015
Social	1	4.1, 4.2, 4.4, 7.4.1; 7.4.2; 7.4.3		Socio-environmental	45
	2	4.1; 4.3; 5.2; 6.1.3; 9.1.2	7.1.4		46	7.4.1; 7.4.2; 7.4.3
	3		8.5.3		47
	4	4.2			48	9.1.1; 9.1.2	8.4.2; 8.4.3
	5				49	4.2; 7.1; 7.2; 7.3; 7.4.3
	6				50
	7	4.2			51	4.2
	8	4.3; 4.4; 5.1; 5.2; 6.1.3; 7.3; 9.1.2		Socio-economic	52	4.2
	9	5.1; 5.2; 6.1.3; 7.3; 9.1.2			53	7.4.1; 7.4.2; 7.4.3
	10	7.2	7.1.2; 7.2; 7.3		54		7.1.4
	11	7.1; 7.2; 7.3	7.1.2; 7.1.6; 7.2; 7.3		55
	12	4.2			56	4.2; 7.4.3	5.1.2
	13	9.1.2			57	6.1.3; 9.1.2	7.1.4
	14	7.2; 7.3			58	7.4.1; 7.4.2; 7.4.3	5.1.2
	15	4.2			59	4.2
	16	7.1	5.1.2		60	7.2	4.1; 4.2; 4.3; 7.2
	17	5.2; 7.4.1; 7.4.2; 7.4.3	6.2		61		7.1.4
Environmental	18	5.2			62
	19	5.1; 5.3			63
	20	4.3; 5.2; 6.1.3; 9.1.2		Environmental-economic	64	8.1; 10.3
	21	4.3; 5.2; 6.1.3; 9.1.2			65	6.1.3
	22	4.3; 5.2; 6.1.1; 6.1.3; 9.1.2			66	8.1
	23	4.3; 5.2; 6.1.3; 9.1.2			67		6.1
	24	7.4.1; 7.4.2; 7.4.3			68	4.4; 9.1.2
	25	4.3; 5.2; 6.1.3; 9.1.2			69	8.1
	26	4.3; 5.2; 6.1.3; 9.1.2			70	6.1.2; 8.1
	27	6.1.1; 6.1.2; 6.1.3; 6.1.4; 6.2.1; 6.2.2; 7.2; 7.3; 9.1.1; 9.1.2; 9.3			71	4.3; 5.2; 6.1.1; 6.1.2; 6.1.3; 6.1.4; 8.2; 9.1.2; 9.2.2; 9.3; 10.2
	28	8.2			72	9.1.2
	29	6.1.4			73	8.1
	30	4.3; 5.2; 6.1.3; 9.1.2			74	9.1.1; 9.1.2; 9.2.1; 9.2.2
	31	4.3; 5.2; 6.1.3; 9.1.2			75	9.1.1; 9.1.2
Economic	32				76	10.3
	33	8.1			77
	34			Economic-environmental-social	78	7.4.1; 7.4.2; 7.4.3	7.4; 8.2.1; 8.4.3
	35	6.1.1; 6.1.3; 6.1.4; 9.1.2	6.1		79	5.1; 6.1.2; 6.1.3; 7.3; 7.4.2; 7.4.3
	36				80	4.2	4.1; 4.3
	37				81	4.2
	38	6.2.2; 9.1.1; 9.1.3	6.2		82
	39				83
	40				84	6.1.3; 9.1.2	8.2.2
	41				85	7.4.1; 7.4.2; 7.4.3
	42				86	5.3	5.3
	43				87	4.1; 6.1.1	6.1
	44	5.1; 5.2; 5.3; 9.3

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E-mail: gp@dep.ufscar.br

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[1] Source: Developed by the authors.

0 = Null relationship
0 > and ≤ 1.5 = Weak relationship
1.5 > and ≤ 3 = Moderate relationship
3 > and ≤ 9 = Strong relationship