Como avaliar um negócio de impacto? uma análise para além do lucro aplicado ao apiário flor de camalote de Miranda MS

Abstract

Impact businesses are ventures whose main objective is to solve social and/or environmental problems. To evaluate an impact business, indicators are used to measure its impact, and for this work, indicators were used to diagnose the current situation, analyzing the possibility of applying the GRI indicators to calculate the SROI, to select the GRI indicators for evaluating an impact business. The Flor de Camalote Association project was analyzed, which is a group of riverside people producing honey as a complementary activity. Beekeepers are seeking to learn about basic management issues, such as formalization, market insertion and business management, seeking to carry out cost analysis, price, profitability, improvement in the operational part of production and processes and new markets, including export. Interviews were carried out with some teachers, and with the beekeeper president of the Association, Mrs. Nilza Bandeira. All GRI indicators were analyzed and identified which will be potential indicators that will contribute to the calculation of the Social Return of the project. The research group, in consensus with the extension project group and the beekeepers, carried out a status survey of possible indicators. As a main result, the adequacy of several GRI indicators for the operational reality of the project was highlighted. And that the SROI does not apply to this work so far due to lack of important data.