Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Jose_Luiz_Pereira_Braz.pdf: 439268 bytes, checksum: 9797275314fdec2b5dc0f16c49d63480 (MD5) Previous issue date: 2009-03-30 / The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility / The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility / A busca por metodologias capazes de evidenciar o desempenho social e ambiental das organiza????es, em vista das pr??ticas de gest??o envolvendo o meio ambiente, tem sido constante pelos profissionais e pesquisadores da Ci??ncia Cont??bil. As a????es decorrentes de atividades ambientais das entidades resultam em seu desempenho e provocam externalidades que podem ser de conte??do positivo ou negativo, influenciando diretamente na imagem perante usu??rios e a sociedade. Nesta dire????o, este trabalho objetivou conhecer, registrar e mensurar as pr??ticas de gest??o ambiental do DAEP - Departamento Aut??nomo de ??gua e Esgoto para com a CORPE - Cooperativa dos Recicladores de Pen??polis, procurando gerar informa????es cont??beis capazes de evidenciar o desempenho social e ambiental do DAEP. Para o alcance deste objetivo, realizou-se uma pesquisa descritivo-quantitativa de car??ter documental. Verificou-se que a cria????o da cooperativa de recicladores resultou na formaliza????o do trabalho e na adequa????o das condi????es de sa??de dos cooperados que tiveram sua dignidade resgatada. Al??m desta externalidade positiva, verificou-se que as pr??ticas de gest??o ambiental do DAEP com a CORPE, no ano de 2007, geraram uma Receita Social ?? institui????o no valor de R$ 392.541,55. Este dado ?? resultante da somat??ria da receita de vendas da CORPE (valor das vendas de materiais recicl??veis) com o estoque de produtos recicl??veis. Estas a????es tamb??m geraram uma Receita Ambiental ao DAEP no valor de R$ 10.239, 82. Esta receita foi obtida por meio da seguinte somat??ria: a) redu????o de consumo da ??rea do aterro sanit??rio; b) economia com m??o-de-obra no aterro sanit??rio; c) economia com maquin??rio no aterro sanit??rio. Isto significa dizer que, medindo economicamente os aspectos sociais e ambientais, obt??m-se o resultado do desempenho Social e Ambiental do DAEP em Atividades relacionadas ?? CORPE no valor de R$ 402.781,37. Subtraindo deste resultado o valor dos Custos Operacionais do DAEP com a CORPE que ?? de R$ 183.990,86, chega-se a um Resultado Social e Ambiental no valor de R$ 218.790,51. Constata-se, assim, que al??m dos aspectos positivos com os cooperados e o meio ambiente, a institui????o pesquisada obteve ganho econ??mico. Conclui-se, deste modo, que o Demonstrativo do Desempenho Social e Ambiental gerado com dados do DAEP/CORPE - 2007 ?? um instrumento que pode atender ??s necessidades dos usu??rios da Contabilidade que necessitam de informa????es n??o somente econ??mico-financeiras, mas tamb??m de cunho social e ambiental. Tal instrumento contribui para a gera????o de informa????es cont??beis que possibilitam ?? organiza????o, al??m de obter as informa????es necess??rias para a tomada de decis??o diante de sua responsabilidade social, tamb??m visualizar seus impactos no meio ambiente, bem como o alcance de sua pol??tica e objetivos ambientais

Made available in DSpace on 2015-12-03T18:33:00Z (GMT). No. of bitstreams: 1 Valter_Menegatti.pdf: 1129186 bytes, checksum: cf4c67721b625e345dc05c94a7976934 (MD5) Previous issue date: 2005-04-25 / This study has as one of the objectives to analyze the posture of the administrators of the building industry in the development of your strategies and actions in the efficient use of natural resources and in the control of the pollution generated by your activities, other objective is to verify if the model of environmental administration Cleaner Production is applicable for the companies of the building industry. For such, it was used as research strategy the method of study of multiple cases with the choice of three companies of the building industry placed among the largest than act in the city of S??o Paulo. The results of the research show that the administrators of the analyzed companies possess knowledge of the need of the environmental preservation inside of an ecological purpose, however, nor all get to visualize as a current competitive advantage inside of a purpose of the marketing. However, only the company that, strategically, it transformed the environmental subject in competitive advantage, it possesses an institutional image of correct company and it has the benefit of to act in customers niches that join value to the environmental preservation. The results still show, that certain characteristics of the analyzed companies, as the concentrated attention on the operational efficiency and the development of technological solutions, it take the an approach of the model of environmental administration Cleaner Production. By and large, for a larger approach, those companies need to treat the environmental subjects in a preventive way, dividing the focus of the production with the neede of the environmental preservation, and together, to intensify actions of environmental education for your stakeholders. Therefore, it is possible to affirm that the model Cleaner Production is applicable to the companies of the building industry analyzed, could become an important tool in the evolutionary process of environmental preservation in those companies. / Este estudo tem como um dos objetivos analisar o posicionamento dos administradores de empresas da constru????o civil no desenvolvimento de suas estrat??gias e a????es na utiliza????o eficiente de recursos naturais e no controle da polui????o gerada por suas atividades, outro objetivo ?? verificar a aplicabilidade do modelo de gest??o ambiental Produ????o Mais Limpa para as especificidades das empresas da constru????o civil. Para tal, utilizou-se como estrat??gia de pesquisa o m??todo de estudo de casos m??ltiplos com a escolha de tr??s empresas da constru????o civil situadas entre as maiores que atuam na cidade de S??o Paulo. Os resultados da pesquisa mostram que os administradores das empresas analisadas possuem conhecimento da necessidade da preserva????o ambiental dentro de um escopo ecol??gico, por??m, nem todos conseguem visualizar isso como uma atual vantagem competitiva dentro de um escopo mercadol??gico. Entretanto, somente a empresa que, estrategicamente, transformou a quest??o ambiental em vantagem competitiva, possui uma imagem institucional de empresa ambientalmente correta e tem o benef??cio de atuar mais competitivamente em nichos de clientes que agregam valor ?? preserva????o ambiental. Os resultados mostram ainda, que certas caracter??sticas das empresas analisadas, como a aten????o concentrada sobre a efici??ncia operacional e o desenvolvimento de solu????es tecnol??gicas, levam a uma aproxima????o do modelo de gest??o ambiental Produ????o Mais Limpa. Em linhas gerais, para uma maior aproxima????o, essas empresas necessitam tratar as quest??es ambientais de forma preventiva, dividindo o foco produtivista com a necessidade da preserva????o ambiental e, paralelamente, intensificar a????es de educa????o ambiental aos seus stakeholders. Portanto, ?? poss??vel afirmar que o modelo Produ????o Mais Limpa ?? aplic??vel ??s empresas da constru????o civil analisadas, podendo tornar-se uma importante ferramenta no processo evolutivo da preserva????o ambiental nessas empresas.

Made available in DSpace on 2015-12-03T18:35:11Z (GMT). No. of bitstreams: 1 Silvia_Barbosa_de_Melo.pdf: 1125982 bytes, checksum: 9d8ce4381a15c88b13edc2b93821dff5 (MD5) Previous issue date: 2009-08-04 / This paper presents a study of an industry of large sugar-alcohol sector. The aim of this study was to find the perception of managers on the process of ISO 14001certification and its impacts on environmental management practices. This is a qualitative research through a case study, the instruments for data collection was to document analysis and semi-structured interview. The interviews were conducted individually whit 13 managers who work in various sectors of the organization, but correlated to the environmental management system. Aiming to support the concepts and information in the development of research, has taken up the theoretical basis from literature and semi- structured. Through interviews generated by the graphic analysis of speeches, it was shown that there is a bi commitment, involvement and concern of managers of the practices that improve the management of environmental performance of industry. It was also observed that the management of environmental impacts of providing environmental, social and economic, as management, seeks to address problems related to environment, from in the production and consumption of goods that generate physical contamination and/or negatives externalities, an therefore benefits society, it generate economic benefits with increased profits, reduced costs and increased competitiveness. / Empres??rios, no mundo todo, est??o sob grande press??o para adotar pol??ticas ambientalistas e incorpor??-las ao seu planejamento estrat??gico como uma mat??ria de rotina. Uma das maneiras mais usuais de iniciar pr??ticas de gest??o ambiental tem sido mediante a implanta????o de um sistema de gest??o ambiental (SGA) com vistas ?? certifica????o. Esse processo ?? balizado e orientado segundo as normas internacionais e, dentre elas, a ISO 14001. Essa pesquisa objetiva conhecer e analisar a percep????o dos gestores sobre o processo de certifica????o ISO 14001 nas pr??ticas de gest??o ambiental em uma ind??stria sucroalcooleira do Estado de Minas Gerais, a fim de identificar e evidenciar a fun????o da certifica????o ambiental no contexto estrat??gico das pr??ticas de gest??o, e, assim, no desenvolvimento, agrega????o de valor e competividade da organiza????o. Tratou-se de uma pesquisa descritiva que teve como instrumento de coleta de dados a entrevista semiestruturada com 13 gestores que atuam nos diversos setores da empresa, dentre esses, o setor ambiental. Verificou-se que h?? um grande envolvimento, comprometimento e preocupa????o dos gestores com as praticas que melhoram o desempenho ambiental da ind??stria. Os sistemas de gest??o integrada dos aspectos ambientais proporcionam efic??cia ??s pr??ticas e influenciam, positivamente, n??o somente os aspectos de ordem ambiental, mas social e econ??mico, pois a gest??o integrada visa corrigir problemas relacionados ao meio ambiente, decorrentes da produ????o e consumo de bens que geram contamina????es f??sicas e/ou externalidades negativas e, consequentemente, beneficia a sociedade, gera vantagens econ??micas com o aumento da lucratividade, redu????o de custos e maior competitividade.