Gestão contábil ambiental: um estudo sob a ótica da ecoeficiência

• Ano de defesa: 2012
• Autor(a) principal: Ana Carolina Vasconcelos Colares
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; UFMG
• Palavras-chave em Português: Gerenciamento de resíduos; Práticas gerenciais ambientais; Gestão contábil ambiental; Ecoeficiência; Contabilidade Aspectos ambientais
• Link de acesso: http://hdl.handle.net/1843/BUOS-8XVP2E

This study aimed to describe how are the environmental management practices adopted by Brazilian companies, with the analysis those located in the city of Belo Horizonte in Minas Gerais, with emphasis on environmental management accounting, analyzing this situationfrom the perspective of eco-efficiency. Thus, it was based on the initial premise that an ecological action contributes to sustainability when becomes part of economic and environmental performance, and these actions framed in the act on waste management can increase eco-efliciency of the business, In this sense, the research ranks about the objectives as exploratory and descriptive, and procedures used were literature research and survey. For the application of the two questionnaires (one on environmental management practices andanother on waste accounting), was held the stage of pre-tests seeking to validate the instrument for data collection and correct any possible failures. The sample included 36 companies reporting on environmental management practices, procedures of waste treatment and management and ways of accounting this waste. As for the approach to the problem, the research is quantitative in seeking to analyze the data through descriptive statistics. Among the main iindings of research, initially it was observed that companies with ISO 14001 haveenvironmental activity higher (77% on average) than those that are not certified (43% on average) with respect to the use of environmental management practices, as well as big sized companies businesses have an environmental activity superior to mid-sized companies, andpublic utilities (power supply, piped gas and water) is the business sector that carries more environmental management practices (89% on average), Additionally, regarding the use of procedures for waste management, the sector of basic materials (steel, mining, metallurgy andothers) have a higher average (62,5%) than the other sectors. With respect to institutional theory, it was found that in general, there was no evidence that the management practices and waste management procedures were in a process institutionalized in Brazilian sample,however, it was found that can meet in a pre-institutional, in which there is a moderate progress sedimentation practices aimed at sustainability. When it comes to accounting and financial management of waste, it was found that 58% of companies do not realize it, because they understand that there is no need to apply in the company, while 25% opine the lack ofbooks or manuals that provide guidance on the subject and another 25% admit that they have difficulties in the measurement of environmental externalities. Regarding ways of accounting for waste, it was found that big sized companies have greater concordance of views with theauthors, Finally, it was concluded that the sample companies are already concerned about the environment, however, the adoption of practices contribute to sustainable development is not yet a habit for most companies, and many of the practices have been used in the main purpose of meeting the legal demands. lt is suggested for future research using a sample from other localities, and further analysis to identify differences between reality and literature management and improve the evidence of a process of institutionalization of environmentalmanagement practices,