RESUMO
The Brazilian dairy industry is socially and economically relevant but requires care regarding the prevention of the environmental impact, and a set of indicators to evaluate the level of sustainability of such industries has not yet been yet defined and consolidated both in practice and in the literature. In this context, this study aims to select a set of sustainability indicators for small and medium-sized Brazilian dairy industries. The selection of the set of sustainability indicators was conducted using a top-down approach (based on the Global Reporting Initiative document) and a bottom-up approach (participatory process by questionnaire in the dairy industry). The questionnaire with a 5-point Likert scale of a general set of indicators, resulting from the top-down approach, was answered by 238 respondents linked to the dairy industry in Brazil to determine the importance of each indicator in this type of industry. The main results reveal that a set of 28 sustainability indicators (environmental = 13, social = 9, and economic = 6) was selected for use in small and medium-sized Brazilian dairy industries. This set of indicators fills the existing gaps in the literature about being specific for the small and medium-sized dairy industries in Brazil, mutually covers the dimensions of the triple bottom-line, applicable in multiple departments of the dairy industry, and the selection took place through a participatory process of professionals linked to the dairy industry.
