A influência da sustentabilidade na avaliação de desempenho - Uma análise experimental

Abstract

The present research aimed to investigate whether the inclusion of sustainability measures in the Balanced Scorecard (BSC) affects managers' performance evaluation. The study was conducted with a sample of 141 undergraduate students from a public university. Three hypotheses were formulated to investigate how the incorporation of socio-environmental indicators in the BSC impacts the allocation of bonuses to managers in a fictitious organization called GoiásFértil. To analyze the collected data, the Welch's ANOVA test was used, which allowed evaluating significant differences between the experimental groups. In addition, multiple comparisons were performed with the Post Hoc (Games-Howell) test to identify specific variations between the groups. The research results demonstrated that in the control group, where managers were evaluated based on traditional financial indicators of the BSC, bonuses were allocated according to performance in these indicators. On the other hand, in the experimental groups, where sustainability indicators were introduced into the BSC, bonuses were higher for managers who showed better performance in these indicators, even if their financial performance was lower. This confirmed the hypotheses that the inclusion of socioenvironmental measures in the BSC positively influences the allocation of bonuses to managers, both when inserted as an additional perspective and when incorporated among the four traditional perspectives. However, the research did not confirm the hypothesis that the inclusion of sustainability indicators in a fifth perspective of the BSC would lead decision-makers to give greater importance to these measures compared to their inclusion in traditional perspectives. Despite the limitations of the study, such as the use of a sample of undergraduate students, this research contributes to a deeper understanding of the implications of sustainability indicators structured in the BSC format on managers' performance evaluation, highlighting the importance of considering socio-environmental measures in decision-making and manager compensation in current organizations.