Contabilidade ambiental: diagnóstico e evidenciação da sustentabilidade da cadeia produtiva da avicultura de corte
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2023-12-04
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Universidade Federal de Goiás
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This study aimed to investigate how environmental accounting contributes to the process of
diagnosing and highlighting the sustainability of the poultry production chain in Goiás. To this
end, it analyzed information of a descriptive and quantitative nature regarding forestry
management practices; waste generation; water resources; energy and greenhouse gas
emissions; environmental management and accounting. To this end, thirteen business
organizations and 230 integrated farms with a total of 816 poultry farms that make up the
poultry farming chain were investigated. These are in 43 municipalities in the state of Goiás,
Brazil. The study is structured into four Articles: the first carried out a systematic literature
review on Environmental Management Accounting (EMA). To this end, a search was carried
out for scientific articles published from 2016 to 2022 on the CAPES Portal. The methodology
adopted was the Methodi Ordinatio (MO), which enables a systematic review of the literature
and construction of the state of the art. Thus, the absence of a theoretical and methodological
alignment used in the application of the EMA system was identified. The use of EMA ranges
from the assessment of local impacts, economic-financial performance, verification of the level
of development of environmental management systems, eco-controls, environmental
management tools to the assessment of organizational sustainability. Only one study related to
agribusiness was found and none related to the use of EMA in food industries (agribusiness).
Therefore, a significant conclusion of the study was the identification of the lack of theoretical
and methodological alignment in the application of EMA, highlighting challenges that need to
be addressed for a more consistent and effective adoption. Furthermore, the research
highlighted a notable gap in relation to studies on the use of EMA in the context of agribusiness
and, more specifically, in food industries (agribusinesses), pointing to an area of research that
is still little explored. These findings not only contribute to the current understanding of EMA,
but also provide a valuable starting point for future investigations. The diversity of EMA
applications highlighted in this study suggests the need for a more unified and targeted
approach, while the lack of studies in specific sectors, such as agribusiness, highlights
promising areas for future investigations, aiming to fill existing gaps in management
knowledge. environmental in these specific industries; The second article focused on carrying
out a comprehensive diagnosis of sustainability in the poultry production chain, using the lens
of Environmental Management Accounting (EMA). The study sought to analyze environmental
management practices related to forest management, waste generation, water resources, energy,
and emissions, as well as the intersection between environmental management and accounting
in each of the ten links in the production chain. The research was conducted in thirteen business
organizations, representing different stages of the production chain, from breeders and
hatcheries to feed factories, slaughterhouses, and industrialization units. Furthermore, 230
integrated farms were included, totaling 816 poultry farms, to ensure a holistic view of
sustainability throughout the poultry chain. The results revealed that the vertical business
strategy and the adoption of a circular business model by the integrator play a crucial role in
the effective control of the practices investigated throughout the chain. The efficiency in the
use of natural resources and the minimization of the operational risk of the activity stand out.
A significant highlight was the generation of significant environmental revenue, reaching
R$102.59 million in 2021, resulting from the sale of 41.2 thousand tons of waste from the agroindustrial cycle. The analysis also emphasized that the integration of Environmental
Management Accounting (EMA) with strategic planning plays a direct role in the continuous
monitoring and evaluation of environmental performance. This strategic alignment provided
the researched poultry chain with crucial insights for the implementation of mitigating solutions
and the effective control of pollution resulting from their activities. These results not only
corroborate the effectiveness of the EMA in promoting sustainability, but also highlight the importance of a strategic and integrated approach to achieving positive environmental results
throughout the poultry production chain; The third article outlines an innovative proposal for
environmental performance indicators, focusing on practices meticulously analyzed throughout
the poultry production chain. The methodology adopted was based on the Environmental
Management Accounting (EMA) system, meticulously aligned with the relevant legislation
applied to forestry management, waste generation, water resources, energy, and emissions, in
addition to the convergence between environmental management and accounting in the ten links
of the aforementioned chain. The main results of the research highlight the wealth of
information generated by environmental management accounting, ranging from the
identification, measurement, and control phase to disclosure, whether in a segregated or
aggregated form. It was also observed that the integration of concepts and instruments
throughout the chain can serve as a guide for the formulation of policies and programs aimed
at sustainability in the poultry sector. A crucial aspect revealed by the research is the ability of
the proposed methodology to align planning and monitoring of implemented environmental
management practices. This alignment is facilitated through a continuous assessment system,
providing a dynamic and real-time view of environmental performance at each link in the
production chain. Additionally, it is highlighted that the EMA system, when adopted, not only
provides valuable information, but also acts as a catalyst in the search for mitigating solutions.
These aim not only to control pollution, but also to develop innovative solutions, such as the
creation of co-products, and the adoption of clean technologies. Thus, the EMA system emerges
as an essential tool for participants in the poultry chain, promoting sustainable practices and
fostering environmental innovation in the sector. The fourth article focuses on validating
environmental performance indicators and eco-controls, highlighting their usefulness in
monitoring sustainability throughout the poultry production chain. The research aims to
contribute significantly to the advancement of this agenda in the sector and understand its
impact on sustainable development. 28 indicators and 13 specific eco-controls were developed,
applied, and validated in 13 agro-industrial organizations, in addition to covering 230 farms and
816 poultry farms. The methodology adopted was qualitative and quantitative, characterized as
exploratory research. Data collection was carried out from primary and secondary sources,
being complemented by the application of a closed questionnaire. The results obtained reveal
that environmental accounting, when applied, plays a crucial role in providing relevant
information to both internal and external users of organizations. This information allows for a
detailed assessment of environmental management practices, enabling effective diagnosis,
monitoring, and control. The findings indicate that environmental accounting plays a vital role
in evaluating and controlling environmental management practices at the municipal level.
Furthermore, it provides valuable information that can be used to monitor environmental
performance, set goals, and achieve desired objectives. Analysis of investments that adopt good
practices, including effective environmental management, suggests a direct relationship with
sustainable economic development. This analysis can result in the reduction of environmental
costs, improved efficiency in production processes and attraction of investments related to
sustainability. The results highlight the importance of environmental accounting and
environmental management for economic development, emphasizing the intrinsic connection
between sustainable practices and economic growth. The effective integration of environmental
accounting and the implementation of effective environmental management emerge as key
elements to promote sustainable practices, potentially positively influencing sustainable
economic development at local and regional levels. Thus, this study not only contributes to
overcoming the challenges associated with monitoring environmental management
performance, but also serves as a valuable reference for future research that aims to apply
similar indicators in other production chains and develop environmental measurement and
valuation models. In summary, this study set out to investigate the role of environmental accounting in diagnosing and demonstrating sustainability in the poultry production chain in
Goiás. Descriptive and quantitative data were analyzed on practices that range from forestry
management to environmental accounting, in thirteen business organizations, 230 integrated
farms and 816 poultry farms distributed across 43 municipalities in the state. Divided into four
articles, the study revealed significant gaps in the application of Environmental Management
Accounting (EMA), highlighting challenges for more consistent adoption. The diversity of
EMA applications, highlighted in the first article, pointed to the need for a more unified
approach. The second article, when diagnosing sustainability in the chain, highlighted the
importance of the vertical business strategy and the circular model, demonstrating efficiency in
the use of natural resources. The third article proposed innovative indicators, emphasizing the
integration of concepts and instruments throughout the chain. Finally, the fourth article
validated 28 indicators and 13 eco-controls, highlighting the usefulness of environmental
accounting for sustainable monitoring. The results highlight the relevance of environmental
accounting in the evaluation and control of environmental management practices at the
managerial level, indicating a direct relationship with sustainable economic development. This
study not only contributes to overcoming challenges in environmental management, but also
offers a valuable reference for future research in other production chains and for the
development of environmental measurement models. Ultimately, the research reinforces the
vital connection between sustainable practices and economic growth, emphasizing the need for
effective integration of environmental accounting and environmental management to promote
sustainable development at local and regional levels.
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RODRIGUES, V. D. V. Contabilidade ambiental: diagnóstico e evidenciação da sustentabilidade da cadeia produtiva da avicultura de corte. 2023. 160 f. Tese (Doutorado em em Agronegócio) - Escola de Agronomia, Universidade Federal de Goiás, Goiânia, 2023.