Desempenho econômico, social e ambiental corporativo: uma análise do Triple Bottom Line junto ao estudo de caso do Programa Luz Solidária Coelce

Abstract

The main objective of this study consists to investigate if Luz Solidária from Ceará Energetic Company can conect to the sustainability concept based on economic, social and environmental perspectives proposed by Triple Bottom Line through the anaysis of its structure and results as a corporate social responsibility program. The theory addresses the sustainability concept evolution, the corporate social responsibility historical trends, the sustainable development significance and stakeholder engagement on generating value to the corporations. Furthermore, disaggregation models of the sustainability dimensions were discussed emphasizing Triple Bottom Line in order to conclude that a business management driven by profit maximization is doomed to failure if social and environmental aspects are not considered. Methods were used to collect data through documentary research containing secondary sources, and it was used the technique of individual observation, participant, unsystematic and performed in real life, as well as non standardized and unaddressed interviews through direct contact with the program managers. It is concluded that the main objective of this work was achieved by visible benefits to the company and its stakeholders. Summing up the most significant results of the two Luz Solidaria’s cycles, 12,466 home appliances were exchanged, which produced an environmental concern that has generated the significant energy efficiency of 6986.07 MWh (megawatt hours) per year, equivalent to the annual consumption of 3,970 Brazilians. The economic results have favored customers who had participated in Luz Solidária campaigns with approximately R$ 5.5 million in special discounts on the purchase of home appliances while reducing the amount of the electricity bill. Moreover, the social results have been achieved with R$ 2.11 million in donations that had fostered 55 social projects which had benefited 2,649 families of deprived communities with profesional training and income generation, contributing to the socioeconomic development of Ceará.