Índice de sustentabilidade ambiental junto a uma indústria de bebidas da região central do RS

Abstract

The continuity of companies depends on good economic, social and environmental results, three fundamental pillars that constitute the concept of sustainability. When considering the roles played by accounting for sustainability, the question is: what is the degree of environmental sustainability of a beverage industry, based on the partial use of the Environmental Management Accounting System (SICOGEA)? In this sense, this study had as main purpose to analyze the degree of environmental sustainability of this industry, with the consideration of the accounting roles. For that, a qualitative and descriptive analysis of the data was obtained through a checklist, in a structured form, proposed by Pfitscher (2004). This study was also concerned with describing the processes of direct or indirect interaction with the environment, maintained by industry; identify the environmental aspects and impacts associated with the activity carried out by the plant; determine and analyze sustainability indices based on the SICOGEA criteria; and, analyze the overall sustainability of the factory. The results showed that the company has great concern for the environment, since it has obtained a degree of global sustainability considered adequate. Observing the 7 criteria of the checklist, the only criterion considered regular was the criterion associated with the suppliers of the industry. The other criteria were evaluated as adequate in relation to aspects for sustainability.