Indicadores de desempenho e gastos ambientais no setor público: uma análise do estado de Goiás

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Universidade Federal de Goiás

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This study investigates environmental management investments in the public sector of the state of Goiás, driven by the growing concern for sustainability and the need for greater transparency in environmental expenditures. The main objective is to analyze the evolution of these investments over six years (2018-2023), identifying fluctuations and understanding their relationship with economic and political factors. The methodology used was based on the collection of budgetary data from government sources, such as the transparency portal of Goiás and the IBGE. Specific indicators were applied to measure environmental performance, including the percentage of expenditures in relation to total revenues and expenses, as well as the calculation of environmental spending per capita and by territorial area. The results show significant fluctuations in investments, with sharp declines in 2019 and 2020, followed by a strong recovery in 2021 and 2023. These findings suggest that environmental investments remain vulnerable to budgetary variations and political priorities. The conclusion highlights the importance of continuous and strategic investment policies to ensure that environmental management receives proper attention, regardless of economic conditions. The research contributes to understanding the allocation of environmental resources in the public sector and reinforces the need for long-term sustainable planning.

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SANTOS, Jennyfer Dias dos. Indicadores de desempenho e gastos ambientais no setor público: uma análise do estado de Goiás. 2024. 20 f. Trabalho de Conclusão de Curso (Bacharelado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2024.