Modelo de gerenciamento de resíduos de construção civil utilizando o Balanced Scorecard (BSC): contribuições para uma efetiva prática.

Abstract

Construction and Demolition Waste Management System could be referred as a management tool, in which a hypothesis of developing a model according to the Balanced Scorecard concepts could be verified. Concepts and understandings have been searched in the theoretical reference on the enterprise responsibility in dispose their waste, especially C&D waste, involving the evolution, concepts and basis of the environmental and social responsibility, citizenship and enterprise support, social balance, inductors and indicators of social and environmental responsibility, strategic attitude and the social and environmental responsibility as an intangible asset. Thus, the Scorecard Balanced of Kaplan and Norton have been detailed in four perspectives: financial, customers, internal processes e learning and improvement, related to the enterprise waste management responsibility. In order to evaluate the adjustment of the indicators and respective metrics, it has been indicated the application of the ten tests of Performance Prism. The waste management responsibility is, this way, analyzed in four perspectives of the Balanced Scorecard. The main characteristic of the model is the introduction of environmental and social responsibility into the company strategies, aligning the social actions to beliefs and values of the company. After model implementation in a civil engineering organization, recycled gob used as raw materials for aggregates has achieved 52% of total generated gob, proving the feasibility of use of indicators, integrating waste management actions on other critical issues and the company's strategic.