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O Papel do Controlo de Gestão na Implementação de Estratégias de Sustentabilidade
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Abstract(s)
Esta dissertação analisa o papel dos Sistemas de Controlo de Gestão (SCG) na implementação de estratégias de sustentabilidade em empresas portuguesas de grande dimensão. Num contexto de crescente pressão regulatória, em particular da Diretiva de Relato de Sustentabilidade Corporativa (CSRD), dos Padrões Europeus de Relato de Sustentabilidade (ESRS), e da transição digital, os SCG são desafiados a integrar indicadores financeiros e não financeiros, traduzindo a lógica da dupla materialidade em decisões estratégicas.
A investigação, de natureza qualitativa e baseada em estudos de caso, revelou níveis heterogéneos de maturidade: enquanto algumas organizações já incorporam dashboards digitais e práticas avançadas de reporte, outras permanecem dependentes de instrumentos tradicionais, limitando a comparabilidade e a fiabilidade da informação. Identificaram-se obstáculos relevantes, como fragmentação de dados, lacunas de competências e resistências culturais, mas também oportunidades, nomeadamente a digitalização, a automação e a emergência do Controller ESG.
Os resultados demonstram que SCG bem estruturados não só asseguram conformidade, como também reforçam a legitimidade institucional, reduzem riscos financeiros e criam valor competitivo. Ao articular teoria e prática, este estudo contribui para o debate académico e fornece recomendações concretas para gestores que procuram alinhar sustentabilidade e estratégia empresarial.
This dissertation analyzes the role of Management Control Systems (MCS) in the implementation of sustainability strategies in large Portuguese companies. In the context of increasing regulatory pressure, particularly from the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), and digital transition, MCS are challenged to integrate financial and non-financial indicators, translating the logic of double materiality into strategic decisions. The qualitative, case study-based research revealed heterogeneous levels of maturity: while some organizations already incorporate digital dashboards and advanced reporting practices, others remain dependent on traditional instruments, limiting the comparability and reliability of information. Significant obstacles were identified, such as data fragmentation, skills gaps, and cultural resistance, but also opportunities, namely digitization, automation, and the emergence of the ESG Controller. The results show that well-structured SCGs not only ensure compliance but also reinforce institutional legitimacy, reduce financial risks, and create competitive value. By linking theory and practice, this study contributes to the academic debate and provides concrete recommendations for managers seeking to align sustainability and business strategy.
This dissertation analyzes the role of Management Control Systems (MCS) in the implementation of sustainability strategies in large Portuguese companies. In the context of increasing regulatory pressure, particularly from the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS), and digital transition, MCS are challenged to integrate financial and non-financial indicators, translating the logic of double materiality into strategic decisions. The qualitative, case study-based research revealed heterogeneous levels of maturity: while some organizations already incorporate digital dashboards and advanced reporting practices, others remain dependent on traditional instruments, limiting the comparability and reliability of information. Significant obstacles were identified, such as data fragmentation, skills gaps, and cultural resistance, but also opportunities, namely digitization, automation, and the emergence of the ESG Controller. The results show that well-structured SCGs not only ensure compliance but also reinforce institutional legitimacy, reduce financial risks, and create competitive value. By linking theory and practice, this study contributes to the academic debate and provides concrete recommendations for managers seeking to align sustainability and business strategy.
Description
Keywords
Controlo de gestão Sustentabilidade ESG Dupla materialidade CSRD Performance empresarial