Banca de QUALIFICAÇÃO: ISABELLY CAROLINE GASK DE SOUZA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : ISABELLY CAROLINE GASK DE SOUZA
DATE: 08/10/2025
TIME: 08:30
LOCAL: Auditório da biblioteca setorial do campus de Vilhena
TITLE:

Evaluating Circular Sustainability at Banco da Amazonia: an enhanced adaptation of the Circular Sustainability Scorecard (CiSS) integrated with the Sustainability Balanced Scorecard.

KEY WORDS:

Circular sustainability. Circular economy. Balanced Scorecard. Circular Sustainability Scorecard (CiSS). Banco da Amazônia.

PAGES: 26
BIG AREA: Ciências Sociais e Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aims to assess circular sustainability at Banco da Amazonia (BASA) through the adaptation of the Circular Sustainability Scorecard (CiSS), integrated with the Sustainability Balanced Scorecard (BSC). Although financial institutions are not major direct polluters, they play a strategic role in fostering socio-environmental practices through credit allocation and investment decisions. In the Amazonian context, characterized by socioeconomic inequalities and environmental pressures, measuring circularity becomes a strategic imperative for institutional legitimacy and the promotion of sustainable regional development. The research adopts a qualitative and descriptive approach, developed as a single case study, using secondary data from 2021 to 2024 drawn from BASA’s annual reports, financial statements, and socio-environmental indicators. The method follows a hypothetico-deductive logic, encompassing the construction of indicators tailored to the financial sector, the application of the CiSS integrated with the Sustainable BSC, and exploratory statistical analyses to identify gaps and opportunities for improvement. The main innovation lies in adapting the CiSS to a sector characterized by financial rather than material flows, enabling the evaluation of circularity in credit allocation and socio-environmental governance practices. Furthermore, integration with the criteria of the Corporate Sustainability Index (ISE/B3) allows comparisons with recognized market standards. Expected results include supporting BASA’s strategic management, informing public policy formulation, and providing a reference model for other financial institutions operating in environmentally sensitive regions.

COMMITTEE MEMBERS:
Externo à Instituição - CLÁUDIO DE ARAÚJO WANDERLEY - UFPE
Interno - ***.787.593-** - RAIMUNDO NONATO RODRIGUES - UFPE
Presidente - 2322773 - WELLINGTON SILVA PORTO