Responsabilidade Social e Ambiental: Análise dos Impactos Ambientais de Transporte dos Relatórios Anuais e de Sustentabilidade das Empresas Brasileiras

Vogt, Mara; Degenhart, Larissa; Rosa, Fabrícia Silva da; Hein, Nelson

doi:10.17765/2176-9168.2016v9n4p889-915

Cited by 3 publications

(4 citation statements)

References 9 publications

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“…In order to reach global agribusiness supply chains, products from rural areas need to be produced and distributed through a quick and efficient flow, avoiding waste, inefficiency and idle capacity. In Brazil, road transport is the main mode of transportation, and a massive public investment is needed that aims at providing good conditions for the transportation of products from rural locations to industrial plants, and from these to the markets [45].…”

Section: Public Policies and Assistance To Producersmentioning

confidence: 99%

Driving Sustainability in Dairy Farming from a TBL Perspective: Insights from a Case Study in the West Region of Santa Catarina, Brazil

et al. 2020

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All companies in agribusiness supply chains need to be aware of the best use of available resources, which demands an integrated assessment of environmental, economic and social aspects, i.e., the Triple Bottom Line (TBL). Such analysis allows us to get a more balanced and complete understanding of the real performance of companies, supply chains and industries. Companies in the upstream of agribusinesses supply chains present some limitations, but can contribute significantly to the overall sustainability of the entire value chain. The objective of this research was to understand the role of the drivers of sustainability in dairy farming from a TBL perspective, such as assistance to producers and the value chain, and the use of better technology and management practices. A sample of 54 rural farms in the dairy supply chain of the western region of Santa Catarina, Brazil, was used to test four hypotheses about what can drive sustainability. Furthermore, first- and second-order structural equation models using SMART PLS software were used for the analysis of the data. The results obtained show that social sustainability is positively influenced by the use of good management practices, and the latter, as well as public policies, positively influence economic sustainability. Furthermore, it was found that improvements in production techniques positively influence environmental sustainability, and this is mostly influenced by the use of good management practices, and less so by policies directed at the supply chain. Finally, from the analysis of the second-order variable for sustainability, it was highlighted that the economic dimension prevails in the eyes of the farmers, as the main dimension of sustainability, and that environmental aspects are still neglected.

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Section: Public Policies and Assistance To Producersmentioning

confidence: 99%

Driving Sustainability in Dairy Farming from a TBL Perspective: Insights from a Case Study in the West Region of Santa Catarina, Brazil

et al. 2020

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“…The need for sustainable development, in order to achieve the Sustainable Development Goals (United Nations SDGs-UN) and aiming at the balance between the three pillars of sustainability (economy, environment and society), is articulated in different sectors of society [23]. Among these sectors, Kuznetsov et al [12] highlight the port sector and the search for "blue wealth" or "wealth created by the various services and assets that the oceans provide", in a global concern with the seas and maritime activities, such as transport and ports.…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

“…[15,16]. It allows measuring (i) the degree of environmental disclosure; (ii) the relationship between the variables of environmental performance, transparency and economic performance factors with the degree of environmental disclosure; and (iii) the relationship between the economic performance factor and the degree of environmental disclosure modified by the factors of environmental performance and transparency [23].…”

Section: Background and Hypothesis Developmentmentioning

confidence: 99%

Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports

2021

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The purpose of this article is to analyze, in a three-stage research project and from an economic an operational perspective, the relationships between environmental expenses, the improvements achieved in five environmental variables analyzed and efficiency. To achieve these objectives, we analyze sustainability reports and economic data from 24 Spanish ports. The three aforementioned stages of this research are the following: first, the analysis of the sustainability reports to determine the level of information; second, the analysis of the economic and operational efficiency; and, third, the analysis of the alignment with the environmental priorities of the Eco Ports-ESPO (European Sea Ports Organization). The results reveal that (1) the type of traffic does not affect environmental actions; (2) environmental performance (improvements) depends on environmental expenditures; (3) environmental spending and efficiency in port operations are correlated; and (4) environmental spending and port economic efficiency are correlated. The research can contribute to the decision-making process of port managers by revealing that the alignment with the EcoPorts priorities can be important to direct the environmental performance of the ports towards the global interests revealed in this indicator. It also reveals that environmental expenditures and investments may be related to environmental performance and economic and operational efficiency. However, it also reveals that it is important to improve the extent of environmental disclosure to better explain the qualitative and monetary characteristics of each piece of information provided about environmental performance.

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“…It should be noted that the accounting presents social, environmental and other information diluted with the rest of the financial information of the business, in addition it may not be on an exclusive map, which forces its users to have a better knowledge (Faria, 2015). It should also be noted that the information division is neither clear nor easy to carry out, so that the accounting standardization bodies in Portugal should observe these matters better and better in order to create purely financial maps and specific maps for information on social responsibility, sustainability and even environmental, as already happens in other countries (Lemos, 2007;Melo et al, 2016;Vogt et al, 2016). The current accounting and financial reporting standards do not adequately address, in some cases, the sustainability, environmental and social responsibility issues (Lys et al, 2015;Melo et al, 2016).…”

Section: /887mentioning

confidence: 99%

O relato da informação financeira de responsabilidade social como contributo para a performance das empresas portuguesas

Faria

2018

Gest. Prod.

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Resumo Atualmente, as empresas utilizam a responsabilidade social como veículo de competição simultaneamente com outras estratégias organizacionais. Pela transversalidade e multidisciplinariedade do tema, a responsabilidade social é importante em vários domínios organizacionais, sendo o seu relato, particularmente o financeiro, um dos mais relevantes. Com base no seu relato financeiro, é possível determinar níveis de performance e fixar metas mais auspiciosas. Neste estudo, pretende-se verificar se as empresas portuguesas, que relatam informação de responsabilidade social no nível financeiro, são mais atrativas e se essa informação consegue potenciar performances empresariais. Para o efeito, foram aplicados 550 questionários a empresas nacionais, sem valores admitidos à cotação, com sede em Portugal continental, sendo que 344 foram validados e analisados aplicando-se uma estatística descritiva para apresentação de resultados. As principais reflexões indicaram que a falta de divulgação de informação social, humana e ambiental, nas empresas portuguesas, dificulta determinadas avaliações de performance pelos stakeholders, mas que, quando existe relato financeiro de informação socialmente responsável, esta impulsiona os resultados econômicos, a criação de valor e melhora a performance dessas empresas.

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Responsabilidade Social e Ambiental: Análise dos Impactos Ambientais de Transporte dos Relatórios Anuais e de Sustentabilidade das Empresas Brasileiras

Cited by 3 publications

References 9 publications

Driving Sustainability in Dairy Farming from a TBL Perspective: Insights from a Case Study in the West Region of Santa Catarina, Brazil

Driving Sustainability in Dairy Farming from a TBL Perspective: Insights from a Case Study in the West Region of Santa Catarina, Brazil

Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports

O relato da informação financeira de responsabilidade social como contributo para a performance das empresas portuguesas

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