{"id":8312,"date":"2024-04-09T14:36:42","date_gmt":"2024-04-09T14:36:42","guid":{"rendered":"https:\/\/phcsoftware.com\/es\/artigo\/indicadores-sostenibilidad-empresa\/"},"modified":"2025-07-28T08:56:18","modified_gmt":"2025-07-28T08:56:18","slug":"indicadores-sostenibilidad-empresa","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/es\/artigo\/indicadores-sostenibilidad-empresa\/","title":{"rendered":"\u00bfQu\u00e9 indicadores miden la sostenibilidad de tu empresa?"},"content":{"rendered":"[vc_row type=\u00bbin_container\u00bb full_screen_row_position=\u00bbmiddle\u00bb column_margin=\u00bbdefault\u00bb equal_height=\u00bbyes\u00bb content_placement=\u00bbmiddle\u00bb column_direction=\u00bbdefault\u00bb column_direction_tablet=\u00bbdefault\u00bb column_direction_phone=\u00bbdefault\u00bb bg_image=\u00bbhttps:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/negocio_decisao.jpg\u00bb bg_position=\u00bbleft top\u00bb background_image_loading=\u00bbdefault\u00bb bg_repeat=\u00bbno-repeat\u00bb scene_position=\u00bbcenter\u00bb top_padding=\u00bb7%\u00bb constrain_group_1=\u00bbyes\u00bb bottom_padding=\u00bb7%\u00bb left_padding_desktop=\u00bb5%\u00bb constrain_group_2=\u00bbyes\u00bb right_padding_desktop=\u00bb5%\u00bb right_margin=\u00bb0&#8243; 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background_hover_color_opacity=\u00bb1&#8243; column_backdrop_filter=\u00bbnone\u00bb column_shadow=\u00bbnone\u00bb column_border_radius=\u00bbnone\u00bb column_link_target=\u00bb_self\u00bb overflow=\u00bbvisible\u00bb gradient_direction=\u00bbleft_to_right\u00bb overlay_strength=\u00bb0.3&#8243; width=\u00bb1\/1&#8243; tablet_width_inherit=\u00bbdefault\u00bb animation_type=\u00bbdefault\u00bb bg_image_animation=\u00bbnone\u00bb border_type=\u00bbsimple\u00bb column_border_width=\u00bbnone\u00bb column_border_style=\u00bbsolid\u00bb column_padding_type=\u00bbdefault\u00bb gradient_type=\u00bbdefault\u00bb][vc_column_text]27 de Octubre 2023[\/vc_column_text][vc_column_text]Tiempo de lectura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=\u00bbNo Line\u00bb custom_height=\u00bb25px\u00bb][vc_column_text]\n<h1>\u00bfQu\u00e9 indicadores miden la sostenibilidad de tu empresa?<\/h1>\n<p>Hablar de sostenibilidad en los negocios es hablar de un desarrollo basado en tres v\u00e9rtices: el econ\u00f3mico, el ambiental y el social Cuando se combinan de manera estrat\u00e9gica, este tri\u00e1ngulo ocasiona una actividad empresarial con impacto reducido en el ambiente y empleados felices, adem\u00e1s de un valor a\u00f1adido a tu negocio. Debes saber cu\u00e1les son los indicadores m\u00e1s importantes en la evaluaci\u00f3n de la empresa y sus motivos.<\/p>\n<p>El t\u00e9rmino se usa hasta la saciedad: ser sostenible, sostenibilidad empresarial, desarrollo sostenible\u2026 Pero \u00bfqu\u00e9 significa, realmente, la sostenibilidad de un negocio? En pocas palabras, una empresa sostenible es aquella que tiene en cuenta en su actividad las oportunidades, obligaciones y riesgos econ\u00f3micos, sociales y ambientales. Es decir, una empresa que presenta un crecimiento econ\u00f3mico \u00e9tico, que minimice el impacto ambiental y respete la comunidad.<\/p>\n<p>El concepto es tan amplio que la\u00a0<a href=\"https:\/\/sustainabledevelopment.un.org\/milestones\/wced\" target=\"_blank\" rel=\"noopener noreferrer\">Comisi\u00f3n Mundial sobre el Medio Ambiente y el Desarrollo de las Naciones Unidas<\/a>\u00a0(WCED, por sus siglas en ingl\u00e9s) lo ha explicado desde otro \u00e1ngulo: una empresa con un desarrollo sostenible es aquella \u00abque responde a las necesidades del presente sin comprometer la capacidad de que las futuras generaciones puedan responder a sus propias necesidades\u00bb.<\/p>\n<p>La propia ONU afirma, en La gu\u00eda para la sostenibilidad corporativa del programa Global Compact, que una empresa debe asegurar cinco aspectos para ser sostenible:<\/p>\n<ol>\n<li>Actuar de manera responsable, conforme a los principios universales;<\/li>\n<li>Dinamizar acciones que apoyen a la sociedad;<\/li>\n<li>Comprometerse con la sostenibilidad de los cimientos de una empresa al nivel m\u00e1s elevado;<\/li>\n<li>Publicar informes anuales de tus logros y esfuerzos;<\/li>\n<li>Alentar una implicaci\u00f3n con las comunidades locales de las que forma parte.<\/li>\n<\/ol>\n<h2>Sostenibilidad econ\u00f3mica<\/h2>\n<p><strong>\u00bfQu\u00e9 es?<\/strong>\u00a0Hace referencia al crecimiento econ\u00f3mico que sostiene una empresa, siempre con respeto por los recursos naturales, reducci\u00f3n progresiva de la huella ecol\u00f3gica de los productos (en su ciclo completo) y riqueza distribuida de forma equitativa.<\/p>\n<p>Para la evaluaci\u00f3n puramente econ\u00f3mica de la empresa,\u00a0<a href=\"https:\/\/www.iapmei.pt\/PRODUTOS-E-SERVICOS\/Assistencia-Tecnica-e-Formacao\/Ferramentas\/Autodiagnostico-financeiro-(1).aspx\" target=\"_blank\" rel=\"noopener noreferrer\">el Instituto de Apoyo a las Peque\u00f1as y Medianas Empresas y a la Innovaci\u00f3n recomienda estos indicadores<\/a>:<\/p>\n<ul>\n<li>Fondo de maniobra y necesidades;<\/li>\n<li>Deuda\u00a0(%) y estructura de endeudamiento\u00a0(%):<\/li>\n<li>Volumen de negocios\/pasivo;<\/li>\n<li>Liquidez general y reducida;<\/li>\n<li>Rentabilidad l\u00edquida y operacional de ventas;<\/li>\n<li>Rentabilidad operacional activo;<\/li>\n<li>Rentabilidad del capital propio;<\/li>\n<li>EBITDA;<\/li>\n<li>EBITDA \/ Gastos Financieros;<\/li>\n<li>Deuda Financiera \/ EBITDA;<\/li>\n<li>Valor a\u00f1adido Bruto.<\/li>\n<\/ul>\n<h2>Sostenibilidad ambiental<\/h2>\n<p><strong>\u00bfQu\u00e9 es?<\/strong>\u00a0Se refiere a la minimizaci\u00f3n de impactos ambientales negativos producto de la actividad empresarial, con el objetivo de crear, con el tiempo, impactos positivos. Para ello, se basa en una manera de abordar el ciclo de vida del producto, interiorizando las buenas pr\u00e1cticas a todos los niveles de la estructura interna de la empresa.<\/p>\n<p>M\u00e1s que una estrategia de\u00a0<em>marketing<\/em>, la sostenibilidad ambiental se debe ver como un incentivo para la innovaci\u00f3n y la capacidad de adaptaci\u00f3n de la empresa. \u00bfC\u00f3mo? Pensemos, por ejemplo, en la gesti\u00f3n de materias primas: la investigaci\u00f3n en busca de alternativas o formas de extracci\u00f3n m\u00e1s sostenibles disminuye la vulnerabilidad de tu negocio a la escasez de los bienes o al aumento de costes.<\/p>\n<h3>Ejemplo de indicadores usados para medir la sostenibilidad ambiental:<\/h3>\n<ul>\n<li>Ciclo de vida del producto;<\/li>\n<li>Calidad del producto;<\/li>\n<li>Salud ambiental;<\/li>\n<li>Uso de equipamiento;<\/li>\n<li>Cantidad de agua usada;<\/li>\n<li>Cantidad de energ\u00eda usada;<\/li>\n<li>Cantidad de materiales usados, reutilizados y reciclados;<\/li>\n<li>Huella de carbono;<\/li>\n<li>Necesidad de transporte (medido en emisiones de CO\u2082).<\/li>\n<\/ul>\n<h2>Sostenibilidad social<\/h2>\n<p><strong>\u00bfQu\u00e9 es?<\/strong>\u00a0Este v\u00e9rtice plasma la relaci\u00f3n sostenible que la empresa debe fomentar en la dimensi\u00f3n humana (es algo interno, pero tambi\u00e9n debe hacerse en beneficio de la sociedad y de la comunidad local de la que forma parte). Entre otras cosas porque, citando al programa\u00a0<a href=\"https:\/\/www.unglobalcompact.org\/\" target=\"_blank\" rel=\"noopener noreferrer\">Global Compact de las Naciones Unidad<\/a>, \u00abtanto de forma directa como indirecta, las empresas influyen en lo que sucede a los empleados, a los trabajadores de la cadena de valor, clientes y comunidades locales, y por ello es importante gestionar estos impactos de manera proactiva\u00bb.<\/p>\n<p>En definitiva, personas felices y comunidades m\u00e1s desarrolladas. Pero \u00bfc\u00f3mo cumplir estas metas? La sostenibilidad social implica, por ejemplo, una actividad empresarial \u00e9tica y de valoraci\u00f3n de recursos humanos, con salarios justos y puestos de trabajo dignos, no discriminatorios y sustentables. Tambi\u00e9n se deben desarrollar, no obstante, programas de apoyo a la sociedad, que respondan a los problemas sociales de las comunidades locales. \u00bfPromoviendo un programa de voluntariado de colaboradores, por ejemplo? Esta es una acci\u00f3n que se integra plenamente en el desarrollo de la sostenibilidad social de tu empresa.<\/p>\n<h3>Ejemplo de indicadores usados para medir la sostenibilidad social:<\/h3>\n<ul>\n<li>Acciones de voluntariado;<\/li>\n<li>Programas de apoyo a la comunidad;<\/li>\n<li>Inversi\u00f3n en intervenci\u00f3n en la comunidad;<\/li>\n<li>Impacto social de las intervenciones (SROI);<\/li>\n<li>Puestos de trabajo creados;<\/li>\n<li>Iniciativas de apoyo a las familias de los empleados;<\/li>\n<li>Grado de satisfacci\u00f3n de los empleados;<\/li>\n<li>Diversidad de los empleados;<\/li>\n<li>N\u00famero de beneficios sociales para empelados;<\/li>\n<li>Frecuencia del uso de estos beneficios sociales.<\/li>\n<\/ul>\n<h2>Recuerda siempre\u2026<\/h2>\n<p>Supervisa tus indicadores<\/p>\n<p>\u00bfQuieres implementar, de forma exitosa, un programa de sostenibilidad? 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