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- Title
Relações entre a importância e utilidade dos indicadores de desempenho ambiental e características organizacionais.
- Authors
de Figueiredo Sarmento, Thais Lira; de Barros Camara, Renata Paes; Cunha Callado, Antônio André
- Abstract
Based on the literature that highlights the importance of environmental performance indicators in supporting organizational management, the study aimed to identify the relationships between organizational characteristics and manager characteristics in assigning levels of importance and usefulness to environmental performance indicators, considering their perceptions of sustainability issues. To achieve this objective, data was collected through a structured questionnaire, with a response rate of approximately 42 companies. The characteristics of the company, ISO 14000 certification, environmental strategies, organizational structure, and size, as well as the characteristics of the manager, professional experience, education, and training were analyzed. Descriptive statistics were used to identify managers' perceptions of the importance and usefulness of the indicators, and a mean test was conducted between the groups of organizational and manager characteristics and their relationship with the importance attributed to the indicators. It was concluded that companies attach great importance to the purpose of the environmental indicators, with an emphasis on controlling the discharge of waste and solid waste outlets. Based on organizational characteristics, strategy, structure, market, and size were significant in relation to the importance attributed to the purpose of legal compliance indicators. As for manager characteristics, only experience and education had influence on atmospheric emissions and financial impact indicators, which suggests that regardless of experience, education, and training, environmental issues are considered important in management.
- Subjects
ENVIRONMENTAL indicators; SOLID waste; ORGANIZATIONAL structure; ECONOMIC indicators; DESCRIPTIVE statistics
- Publication
REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 2023, Vol 13, Issue 3, p52
- ISSN
2237-3667
- Publication type
Article