This thesis is based on cross-sectional data analyses by using Ordinary Least Squares (OLS) Method in order to determine the main drivers of the environmental performance and specifically the effects of environmental audits conducted by Supreme Audit Institutions (SAIs) on sustainable development. Two general models are employed throughout the study that have the Environmental Performance Index (EPI) as dependent variable and various sub-models for different income groups are produced to observe the individual and interactive effects of explanatory variables. First model includes 150 countries regressing their EPI scores on income, population, literacy rate and indicators of the strength of institutional structure such as corruption perceptions index or government effectiveness score. Then, second model which comprises 52 countries introduces the number of environmental audit reports as a new explanatory variable. Principal Component Analysis (PCA) is also applied to highly correlated variables and the models are reestimated. The results indicate that well functioning environmental management systems and resulting positive effects on the environmental performance can only be attained through strengthened governmental institutions with high transparency and accountability as well as rigid implementation of the related regulations. More specifically, environmental audit reports generated by SAIs are of vital importance for especially improving the environmental management systems of the developing countries.

The thesis is divided into two parts. The goal of the ecological part is to test the area from the environmental protection point of view based on the ecological audit in the selected location.The second part of thesis focuses on the social characteristics of this tourist-attractive area.

ALBUQUERQUE, José Alfredo de. Avaliação do passivo ambiental de solos degradados por sais no perímetro irrigado Curu Pentecoste, Ceará. 2015. 82 f. : Tese (doutorado) - Universidade Federal do Ceará, Centro de Ciências Agrárias, Departamento de Engenharia Agrícola, Programa de Pós-Graduação em Engenharia Agrícola, Fortaleza-CE, 2015. / Submitted by demia Maia (demiamlm@gmail.com) on 2016-08-08T15:40:50Z No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5) / Approved for entry into archive by demia Maia (demiamlm@gmail.com) on 2016-08-08T15:41:13Z (GMT) No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5) / Made available in DSpace on 2016-08-08T15:41:13Z (GMT). No. of bitstreams: 1 2015_tese_jaalbuquerque.pdf: 962070 bytes, checksum: 0f076f8e5aa488dfdcd3e60443022493 (MD5) Previous issue date: 2015 / The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority. / A pesquisa tem como base física o Perímetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensão, o custo da reversão e a responsabilidade legal pelo passivo ambiental. A irrigação pública no semiárido brasileiro tem gerado como subproduto a degradação dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversão é do poder público. Para quantificar a extensão e o custo da reversão do dano ambiental, inicialmente, aplicou-se um questionário aos agricultores irrigantes para analisar o significado que eles dão aos problemas relacionados com a irrigação, com a água de irrigação e com a degradação dos solos. Posteriormente, utilizou-se um sensor de indução eletromagnética para medir a condutividade elétrica no solo, estimando-se o total de sais solúveis em sua solução. Os valores da condutividade elétrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de análise física e química, procedendo-se à identificação das áreas degradadas por sais. Com a definição da extensão dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produção agrícola, para aferir os custos da reversão do passivo ambiental. Os resultados demonstraram uma hipossuficiência financeira e técnica dos agricultores irrigantes; que a degradação ambiental por sais atinge 67,27% da área do perímetro irrigado. Conclui-se que, em decorrência dos aspectos de solidariedade, a responsabilidade civil objetiva na reparação do dano ambiental provocado pela irrigação é do poder público.

nÃo hà / A pesquisa tem como base fÃsica o PerÃmetro Irrigado Curu Pentecoste, jurisdicionado ao Departamento Nacional de Obras Contra as Secas, e como objetivo geral quantificar a extensÃo, o custo da reversÃo e a responsabilidade legal pelo passivo ambiental. A irrigaÃÃo pÃblica no semiÃrido brasileiro tem gerado como subproduto a degradaÃÃo dos solos por sais, formando um passivo ambiental, cuja responsabilidade legal da reversÃo à do poder pÃblico. Para quantificar a extensÃo e o custo da reversÃo do dano ambiental, inicialmente, aplicou-se um questionÃrio aos agricultores irrigantes para analisar o significado que eles dÃo aos problemas relacionados com a irrigaÃÃo, com a Ãgua de irrigaÃÃo e com a degradaÃÃo dos solos. Posteriormente, utilizou-se um sensor de induÃÃo eletromagnÃtica para medir a condutividade elÃtrica no solo, estimando-se o total de sais solÃveis em sua soluÃÃo. Os valores da condutividade elÃtrica aferidos pelo sensor nortearam a coleta de amostras de solo para fins de anÃlise fÃsica e quÃmica, procedendo-se à identificaÃÃo das Ãreas degradadas por sais. Com a definiÃÃo da extensÃo dos danos ambientais, levantaram-se os valores de produtividade das principais culturas e o valor bruto da produÃÃo agrÃcola, para aferir os custos da reversÃo do passivo ambiental. Os resultados demonstraram uma hipossuficiÃncia financeira e tÃcnica dos agricultores irrigantes; que a degradaÃÃo ambiental por sais atinge 67,27% da Ãrea do perÃmetro irrigado. Conclui-se que, em decorrÃncia dos aspectos de solidariedade, a responsabilidade civil objetiva na reparaÃÃo do dano ambiental provocado pela irrigaÃÃo à do poder pÃblico. / The research has as a physical basis the Curu Pentecoste Irrigated Perimeter, under jurisdiction of the Departamento Nacional de Obras Contra as Secas (National Department of Works to Combat Drought) and as an objective quantify the extent, the cost of reversal and legal responsibility for the environmental liability. The public irrigation in the Brazilian semi-arid has generated salt-induced soil degradation as a by-product, originating a legal liability, and its legal responsibility lies with the state authority. To quantify the extent and cost of reverting the environmental damage, initially, a survey was conducted among irrigating farmers to analyze the meaning they give to the problems related to the irrigation, the water used in irrigation and the degradation of the soil. Beforehand an electromagnetic induction sensor was used to measure the electrical conductivity in the soil, estimating the total of soluble salts in its solution. The electrical conductivity values obtained by the sensor oriented the collection of soil samples for the purposes of physical and chemical analyses, proceeding to the identification of the areas degraded by salt. With the definition of the extent of the environmental damage, the values of the main crops and the gross value of the agricultural production were collected to assess the costs of reverting the environmental liability. The results showed financial and technical insufficiencies of the irrigating farmers; that the environmental degradation by salt reaches 67,27% of the irrigated perimeter. In conclusion, as a result of the solidarity aspects, the strict civil liability in repairing the environmental damage caused by irrigation lies with the state authority.

This dissertation presents concepts and some methodological elements that are proposed aiming at inserting the environmental variable into the audit process done by the Brazilian Courts of Accounts having municipal and state court jurisdiction so as to harmonize with their traditional activities without interfering with the competencies of the other inspection and environmental control entities. Firstly, conceptual marks which demonstrate relevant aspects are presented according to historical, socio-economical and legal- normative points of view defining the general context in which this issue is inserted. Next, theoretical references are presented as well as practical experiences which are specific to external control entities and related to audits, to the court of accounts own organization and environmental management with the aim of giving support to the methodological proposal for this study. As a result of the comparison of the initial objectives and this theoretical-practical framework, the methodological elements developed are disposed, and then divided into four main sections which include the totality of the activities of the chambers of accounts and their jurisdictioned entities, followed by a guideline for the implementation of these elements. Finally, the feasibility of the insertion of the environmental variable into the activities of the Brazilian courts of accounts is discussed, and the formation of institutional nets with other environmental control and inspection entities is suggested aiming to enhance the efficiency of statal activities, and a basic program for the formation of field auditors for this field of work is also presented. / A dissertação apresenta conceitos e propõe elementos metodológicos visando à inserção da variável ambiental no processo de auditoria realizado pelos tribunais de contas brasileiros com jurisdição estadual e municipal, de forma a se harmonizar com suas atividades tradicionais e sem interferir nas competências dos demais entes de fiscalização e controle ambiental. Inicialmente, são apresentados marcos conceituais que demonstram aspectos relevantes, segundo os pontos de vista histórico, sócio-econômico e legal-normativo, definindo o contexto geral em que a questão se insere. A seguir são apresentadas referências teóricas e experiências práticas específicas aos entes de controle externo relativas às auditorias, ao funcionamento dos próprios tribunais de contas e à gestão ambiental, visando dar suporte à proposta metodológica em pauta. Como resultado da comparação dos objetivos iniciais e este referencial teórico-prático são disponibilizados os elementos metodológicos desenvolvidos, divididos em quatro eixos principais que englobam a totalidade das atividades das cortes de contas e seus jurisdicionados, seguindo-se de um roteiro para implantação destes elementos. Conclui-se pela viabilidade da inserção da variável ambiental nas atividades dos tribunais de contas brasileiros e, em complemento, sugere-se a formação de redes institucionais com outros entes de controle e fiscalização ambiental, visando ganhos de eficiência da atividade estatal, e apresenta-se um programa básico para formação dos auditores de campo nesta área de atuação.

This paper is focused on finding the motivations that guide companies in Czech republic to apply voluntary approaches. The aim of this work is to define the most effective voluntary approaches. Economics has already analyzed conditions under which voluntary approaches are more preferable than administrative and economic environmental tools. But the question is if the business practice reflects theoretical recommendations. Based on a survey, the most common motivations to apply voluntary approaches will be analyzed. Then it will be possible to identify or modify the most effective voluntary approach.

Till följd av det ökade allmänna intresset för hållbar utveckling har organisationers upprättande av hållbarhetsrapporter ökat. Samtidigt har tidigare forskning visat att hållbarhetsrapporter präglats av felaktig information i syfte att verka som ett skyltfönster. Därmed finns ett intresse för intressenter att en oberoende part granskar och säkerställer att organisationers hållbarhetsrapporter och miljöarbete överensstämmer. För att skapa legitimitet finns det en möjlighet för organisationer att certifiera sitt miljöarbete och miljöledningssystem enligt den internationella standarden ISO 14001 i syfte att påvisa att organisationens miljöarbete lever upp till standardens krav. Certifieringen inkluderar bland annat en revision utförd av oberoende revisorer. Tidigare forskning har påvisat att sannolikheten för att organisationer certifierar sig enligt ISO 14001 ökar när miljöarbetet är av en symbolisk karaktär. Tidigare forskning har även påvisat att revisorers arbetssätt inte är rationellt i lika stor utsträckning som tidigare antagits. Istället gör de känslomässiga och subjektiva bedömningar, detta tillsammans med fler delar benämns som revisorers komfort.  Syftet med studien är att undersöka om samt hur revisorer uppnår komfort i revisionsprocessen gällande certifiering av ISO 14001. För att besvara studiens forskningsfrågor genomfördes en kvalitativ studie med tio semistrukturerade intervjuer där respondenterna var revisorer vilka utför ISO 14001 certifieringsrevisioner. Studien visar att ISO 14001 revisorer uppnår komfort, dock skiljer sig processen till att uppnå komfort från vad tidigare forskning konstaterat om finansiella revisorer. Fortsatt visar studien att det går att urskilja två idealtyper av ISO 14001 revisorer där uppbyggnaden av komfort särskiljer sig mellan diverse typ. Vidare framkommer det att båda idealtyper kan uppnå komfort genom enbart praktisk kompetens alternativt genom praktisk kompetens kombinerat med defensiva strategier. / Due to the public interest in sustainable development increases organizations establishment of sustainability reports have increased. At the same time it has been shown that sustainability reports are characterized by incorrect information in order to act as a display window. Hence, there is in stakeholders interest that an independent part reviews and ensures that organizations sustainability reports and environmental work are consistent. For organizations to create legitimacy for their environmental work they have the opportunity to certify their environmental management system in accordance with the international standard, ISO 14001. This in order to demonstrate that the organizations environmental work meets the requirements in the standard. The certification includes, among other things, an audit performed by independent auditors. Former studies have shown that the probability of organizations certifying their environmental management system according to ISO 14001 increases when the environmental work is more of a symbolic nature. Moreover former studies has shown that the auditors working process is not rational to the same extent as previously assumed. Instead they make emotional and subjective assessments, this together with more parts is referred to as auditors comfort.  The purpose of the study is to investigate if and how auditors achieve comfort in the audit process regarding certification of ISO 14001. In order to answer the study’s research questions, ten semi-structured interviews were conducted with respondents consisting of auditors who perform ISO 14001 certification audits. The study shows that ISO 14001 auditors achieve comfort, however the process of achieving comfort deviate from what former studies has stated about financial auditors. Furthermore, the study show that it is possible to distinguish two ideal types of ISO 14001 auditors where the structure of comfort differs between various types. Moreover, it appears that both ideal types can achieve comfort through only practical competence or through practical competence combined with defensive strategies.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-08-31T12:53:46Z No. of bitstreams: 1 Leandro Ferreira.pdf: 6371033 bytes, checksum: 00f1be3d7490e9cbabe4dc2e22e13358 (MD5) / Made available in DSpace on 2017-08-31T12:53:46Z (GMT). No. of bitstreams: 1 Leandro Ferreira.pdf: 6371033 bytes, checksum: 00f1be3d7490e9cbabe4dc2e22e13358 (MD5) Previous issue date: 2017-08-23 / The objective of this study was to analyze the financial statements, social reports, sustainability reports and integrated reports from 2014 to 2016 of the companies surveyed, in order to verify if the information contained in these reports is presented in an effective way in relation to the aspects and concepts surveyed, Regarding the theme of environmental impact accounting. The option to restrict the research to companies in the pulp and paper sector listed on the BM&F Bovespa is due to be a reliable source of information. The privately held company International Paper for being one of the largest companies in the industry was also analyzed. The data researched and used to carry out this research were extracted from several bibliographic resources about the subject and the site of the companies object of this study. Finally, it was observed that research organizations have not yet adopted the Integrated Report between the years 2014 and 2016 and that the information on environmental liabilities is not yet clearly evidenced / O presente estudo objetivou analisar as demonstrações financeiras, balanços sociais, relatórios de sustentabilidade e relato integrado no período de 2014 a 2016 das empresas pesquisadas, de forma a verificar se as informações contidas nestes relatórios estão apresentadas de maneira efetiva em relação aos aspectos e conceitos pesquisados, no que tange o tema contabilização de impactos ambientais. A opção de se restringir a pesquisa as empresas do setor de papel e celulose listados na BM&F Bovespa é devido ser uma fonte confiável de informações. A empresa de capital fechado International Paper por ser uma das maiores empresas no setor também foi analisada. Os dados pesquisados e utilizados para a realização desta pesquisa foram extraídos de diversos recursos bibliográficos sobre o tema e do site das empresas objeto deste estudo. Por fim, observou-se que organizações pesquisa ainda não adotaram o Relato Integrado entre os anos de 2014 e 2016 e que as informações de passivos ambientais ainda não são evidenciadas de forma clara

Submitted by Alane dos Santos Viana (alane.viana@ucsal.br) on 2016-09-14T18:50:40Z No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5) / Approved for entry into archive by Maria Emília Carvalho Ribeiro (maria.ribeiro@ucsal.br) on 2016-09-19T22:25:27Z (GMT) No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5) / Made available in DSpace on 2016-09-19T22:25:27Z (GMT). No. of bitstreams: 1 BRANDAO DCS-2013.pdf: 2022565 bytes, checksum: b8802f45dd014ffa29ff4c62f0c6be54 (MD5) Previous issue date: 2013-09-26 / O presente estudo objetiva analisar juridicamente a adoção da auditoria ambiental compulsória no Estado da Bahia. Trata-se de um instrumento de intervenção estatal imposto a diversos segmentos produtivos, visando assegurar a preservação, melhoria e recuperação da qualidade ambiental, através de um processo sistemático, periódico e objetivo que estabelece estratégias seguras para avaliação da conformidade da empresa com relação ao meio ambiente, permitindo o cumprimento da legislação, aprimoramento contínuo no desempenho ambiental, além de uma base firme para corrigir ou minimizar impactos ambientais negativos. O instituto jurídico integra o rol dos novos instrumentos que buscam garantir a efetividade do desenvolvimento sustentável. Diante da inexistência de normas nacionais disciplinadoras do assunto, foi realizado um levantamento cronológico dos diplomas legais existentes e uma análise comparativa das legislações dos Estados brasileiros que já adotaram a ferramenta, no sentido de identificar as especificidades do novo instituto jurídico. Os resultados apontam que o instrumento encontra-se em consonância com o sistema jurídico brasileiro de proteção do meio ambiente, sendo apresentados os critérios legais para que o Estado da Bahia possa incorporar a auditoria ambiental compulsória como instrumento de política pública ambiental, com a correção, inclusive, de algumas vulnerabilidades detectadas no estudo comparativo realizado. / This study aims to analyze the adoption legally compulsory environmental audit in the state of Bahia. It is an instrument of state intervention imposed on various productive sectors, while ensuring the preservation, improvement and restoration of environmental quality, through a systematic, periodic and objective of establishing secure strategies to evaluate the company's compliance with respect to the middle environment, enabling compliance, continuous improvement in environmental performance, as well as a firm basis for correcting or minimizing negative environmental impacts. The legal institute integrates the role of the new instruments that seek to ensure the effectiveness of sustainable development. Due to the lack of national standards of the disciplinary matter, we conducted a chronological survey of the existing legal and a comparative analysis of the laws of Brazilian states that have adopted the tool, in order to identify the specifics of the new legal institute. The results indicate that the instrument is in line with the Brazilian legal system for protection of the environment , which were the legal criteria for the State of Bahia can incorporate compulsory environmental audit as an instrument of environmental public policy, with the correction, including some vulnerabilities detected in comparative study.

Submitted by Swane Vicente (swane_vicente@hotmail.com) on 2016-06-27T15:36:39Z No. of bitstreams: 1 Dissertação - Francisco Xavier Jorge.pdf: 3423014 bytes, checksum: fbbac49be63c4e066966b06973ae5abc (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2016-07-21T18:56:20Z (GMT) No. of bitstreams: 1 Dissertação - Francisco Xavier Jorge.pdf: 3423014 bytes, checksum: fbbac49be63c4e066966b06973ae5abc (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2016-07-21T18:59:59Z (GMT) No. of bitstreams: 1 Dissertação - Francisco Xavier Jorge.pdf: 3423014 bytes, checksum: fbbac49be63c4e066966b06973ae5abc (MD5) / Made available in DSpace on 2016-07-21T18:59:59Z (GMT). No. of bitstreams: 1 Dissertação - Francisco Xavier Jorge.pdf: 3423014 bytes, checksum: fbbac49be63c4e066966b06973ae5abc (MD5) Previous issue date: 2016-05-02 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The current legislation requires the State Audit Courts to ensure the healthy environment, so one of the mechanisms that the Amazonas State Court of Auditors - ECA/AM can be used is the Environmental Audit. The overall objective of the research is to evaluate the Environmental Audits Indicators of Municipal Solid Waste, applied by the ECA/AM in the years 2010 and 2014 in Manaus, by comparing the structural problems and environmental management identified by examination with the Master Plan indicators solid waste of Manaus and indicators of sustainability for MSW management in environmental / ecological dimension of the scientific literature to see if the audit reports fairly present the problems of environmental management of solid waste in the city of Manaus. As for the procedures it is classified as a documentary and bibliographical research. Made use of public documents published on the Internet by the ECA/AM and Environmental audit reports carried out. It identified the Environmental Audit indicators used by the ECA/AM, by reviewing the scientific literature, audit reports of the ECA/AM. The audit of the ECA found environmental risk. It found the record that the waters of the stream of Matrinxã from its entrance on the outskirts of the ACM and the groundwater in wells closest to the landfill, are compromised. Contamination of water resources surrounding the ACM are from environmental liabilities arising from the unlawful disposal of solid waste in the former "dump" for over 20 years, linked to inadequate implementation. We also found that the acceleration of the effluents of the output process of . slurry ponds because of rainwater and entrained soil from the erosion in the surrounding embankments research proved the reasonableness of audit reports when they reveal the environmental management problems of solid waste from the city of Manaus in the period 2010 and 2014. / A legislação vigente obriga aos Tribunais de Contas Estaduais a garantirem o meio ambiente saudável, assim um dos mecanismos que o Tribunal de Contas do Estado do Amazonas -TCE/AM, pode utilizar-se é a Auditoria Ambiental. O objetivo geral da pesquisa é Avaliar os Indicadores de Auditorias Ambientais de Resíduos Sólidos Urbanos, aplicadas pelo TCE/AM nos anos de 2010 a 2014 em Manaus, mediante a comparação dos problemas estruturais ede gestão ambiental identificados pelo exame com os indicadores do Plano Diretor de Resíduos Sólidos de Manaus e Indicadores de sustentabilidade para a gestão de RSU na dimensão ambiental/ecológica da literatura científica para comprovar se os relatóriosde Auditoria apresentam razoavelmente os problemas de gestão ambiental dos resíduos sólidos do Município de Manaus.Quanto aos procedimentos é classificada como uma pesquisa bibliográfica e documental. Fez uso de documentos públicos publicados na internetpelo TCE/AM e relatórios de Auditorias Ambientais realizadas.Identificou-se os indicadores de Auditoria Ambiental utilizados pelo TCE/AM, por meio da revisão da literatura científica, relatórios de auditorias do TCE/AM. A Auditoria do TCE encontrou situações de risco ambiental. Constatou-se o registro de que as águas do igarapé do Matrinxã, a partir de sua entrada nos limites do ACM, bem como às águas subterrâneas nos poços mais próximos ao Aterro, estão comprometidas. A contaminação dos recursos hídricosno entorno do ACM são provenientes do passivo ambiental relativo à deposição irregular de resíduos sólidos no antigo “lixão" por mais de 20 anos, atrelado à operacionalização inadequada. Também constatou-se a aceleração do processo de saída dos efluentes das lagoas de chorume em virtude das águas pluviais e de solo arrastado, proveniente das erosões nos taludes do entorno. A pesquisa comprovou a razoabilidade dos relatórios de Auditoria quando revelam os problemas de gestão ambiental dos resíduos sólidos do Município de Manaus no período 2010 a 2014.