In recent years, the growing importance of environmental and social issues has put pressure on companies to implement environmental and social systems. With the pressure on companies to improve environmental performance, environmental management accounting can provide a valuable tool that enables companies to respond to environmental challenges. The purpose of this study is to determine the relationship between environmental performance and economic performance in the South African mining industry and also to identify and evaluate the opportunities to improve both a company's environmental performance and economic performance. In this study, scatter plot diagrams were used to determine the relationship between environmental performance and economic performance in the South African mining industry. Ten South African mining companies were selected for the study and their financial information as well as environmental information for the period 2005 to 2009 was used. After the analysis of the scatter plot diagrams was done, it was found that it pays to be green for coal–mining companies, but not for gold– and platinum–mining companies. This study also identified that environmental management accounting is essential to identify and effectively manage environmental costs to improve environmental performance and that it is a very important tool to help companies to implement environmentally friendly programmes for ensuring a company's long–term strategic position. Despite all the risks and challenges facing the mining industry, opportunities to improve a company's environmental performance and economic performance, include emissions trading, development of new technologies, investing in projects in renewable energy and an increase in demand of mining products due to the effects of climate change. ii The value of the study is that it is the first study to investigate the relationship between environmental performance and economic performance in the South African mining industry. This study is also unique as it takes into account how investors see the company in terms of environmental performance. This study uses economic performance measures from an internal and external point of view and not merely from an internal point of view like the previous studies. Companies in the mining industry as well as investors can use the findings presented in this study to realise the importance of preserving the environment as well as the importance of triple bottom line accounting. / Thesis (M.Com. (Management Accounting))--North-West University, Potchefstroom Campus, 2011.

Building envelopes are elements with a long lifetime, which provide a barrier between internal and external space and contribute to the internal environmental conditions provision. Their complex role ensures a large impact on the environmental and energy performance of a building and the occupant perception of a space. This study looks at the use of novel materials and processes to help reduce the environmental impact of buildings by improving facade and transparent roof design. There are three main strands to the work. First, novel building components, ETFE foil cushions were examined. Physical testing has shown that ETFE foil cushions compare favourably to double glazing in terms of thermal and daylighting performance which was also noted as one of the most likeable feature by occupants. Environmental impact analysis has indicated that ETFE foils can reduce the environmental impact of a building through reduced environmental burden of both the construction and operation of the building. Secondly, a cradle-to-gate Life Cycle Analysis (LCA) was carried out for float glass, which considered the environmental impacts of glass manufacture. The embodied energy was calculated to be 13.4 ± 0.5 GJ per tonne while the total number of eco-points 243 ± 11 per tonne. It is shown that float glass is comparable to the use of steel, and highly preferable to the use of aluminium as a cladding panel. Finally, a concept design tool (FACADE) was developed by defining a large number of office facade models and employing dynamic thermal, daylighting and environmental impact modelling to create a database which can be accessed through a user friendly interface application. A parametric analysis has indicated that using natural ventilation where possible can reduce the environmental impact of offices by up to 16%. Improving the standard of the facade and reducing the internal heat loads from lighting and equipment can reduce environmental impact up to 22%. This study makes a significant contribution to understanding the environmental impact of building envelope individual and integrated components.

The built environment contributes extensively to the overall environmental impact of society. An increasing number of tools have been developed worldwide for comprehensive environmental assessment and rating of buildings in order to make the building sector more sustainable. These tools are expected to drive and facilitate future environmental improvements and market transformation in the sector. This thesis explores different methodological aspects in tool development using experiences from two large Swedish projects, the EcoEffect and ByggaBo tools, which were developed with a high level of stakeholder participation in order to be of practical use in the building sector.   The methodological aspects explored and discussed here include an approach for systematic selection of assessment aspects (energy use, indoor air quality, etc.) in tools (Paper 3), and a systematic procedure for selecting practical indicators using theoretical (e.g. validity/environmental relevance) and practical (e.g. costs) criteria (Papers 2 and 3). An approach for simple communication of complex results is presented with examples from 26 multi-family buildings (Paper 4). This approach allows a building’s ‘environmental efficiency’ to be presented in one diagram, without weighting the two distinct assessment areas energy use and indoor environmental quality. Paper 5 discusses the contextual issue of internal use of environmental indicators in property management organisations through reviews of environmental performance evaluation and organisation theory literature and comparisons with actual case studies. The EcoEffect (Paper 1) and the ByggaBo tools are also compared and summarised.   The case studies of real buildings and experiences from the EcoEffect and ByggaBo projects allowed data collection, calculation procedures and different practical applications of such tools to be evaluated. Poor data availability sometimes limits assessments, and improved internal routines and database developments in the building sector would allow more reliable environmental assessments.   Reviews of numerous indicators in Paper 3 (and 2) and literature revealed that environmental relevance was not a key aspect when current environmental performance indicators and building rating tools were constructed. This thesis suggests that environmental relevance and systematic procedures be prioritised in order to provide robust and trustworthy tools for environmental assessment of buildings.  Recommendations, some of which are generally applicable to other environmental assessments, include selection of environmentally relevant indicators, systematic procedures for handling theoretical and practical considerations in tool development, aggregation and weighting methods, use of a life cycle perspective and inclusion of performance-based rather than feature-based indicators. Since it is likely that the information these tools provide will increasingly be used by authorities, building users, economic incentive providers such as banks, etc., the methodological developments suggested here to strengthen tool rigour are important for future tool development processes. / Utvecklingen av verktyg för miljöbedömning av byggnader är ett område som expanderat kraftigt sedan 1990-talets början. Den ökande medvetenheten om den byggda miljöns omfattande bidrag till samhällets miljöpåverkan i stort har spelat stor roll för denna utveckling. Verktygen förväntas ha en betydelsefull roll i att driva på och underlätta miljöförbättringar och omdaning av marknaden i bygg- och fastighetssektorn. Denna avhandling utforskar olika metodaspekter för verktygsutveckling och bygger på erfarenheterna från två stora svenska metodutvecklingsprojekt för miljöbedömning av byggnader, EcoEffect och ByggaBo:s miljöklassning av byggnader. Båda dessa verktyg togs fram i samarbete med ett stort antal representanter från bygg- och fastighetssektorn, då verktygen syftade till praktisk användning.   Ett antal metodaspekter utforskas och diskuteras i avhandlingen. I artikel 3 föreslås och testas ett angreppssätt för systematiskt urval av miljöaspekter som ska bedömas av ett verktyg och dessutom föreslås här och i artikel 2 ett systematiskt tillvägagångssätt för att välja indikatorer för praktiskt användning utifrån både teoretiska (t ex. validitet) och praktiska (t ex. kostnad) kriterier. Ett angreppssätt för att underlätta kommunikation av komplexa miljöbedömningsresultat presenteras genom exempel från 26 flerfamiljshus i artikel 4. Detta angreppssätt möjliggör att redovisa en byggnads ‘miljöeffektivitet’ i ett diagram utan att behöva vikta de två disparata miljöaspekterna energianvändning och innemiljö. Artikel 5 tar upp användning av miljöindikatorer för internt arbete i fastighetsförvaltande organisationer genom litteraturöversikter inom områdena utvärdering av miljöprestanda och organisationsteori samt genom jämförelser med praktiska fallstudier. Verktygen EcoEffect (artikel 1) och nuvarande version av ByggaBo:s miljöklassningssystem sammanfattas också och jämförs i avhandlingen.   Genom ett antal fallstudier av verkliga byggnader och erfarenheterna från EcoEffect- och ByggaBo-projekten utvärderas frågor som insamling av indata, beräkningsmetoder och olika praktiska tillämpningar i avhandlingen. Dålig tillgång på indata begränsar ibland möjligheterna att göra miljöbedömningar. Förbättrade interna rutiner samt utveckling av nya typer av databaser inom bygg- och fastighetssektorn kommer med största sannolikhet att underlätta miljöbedömningar i framtiden.   Granskning av ett stort antal miljöindikatorer i artikel 3 (och 2) och litteratur på området visade att när miljöindikatorer och miljöklassningsmetoder tagits fram, har miljörelevansen hos dessa sällan haft högsta prioritet. Ett övergripande mål för denna avhandling har därför varit att bidra med rekommendationer som kan stärka miljörelevansen och trovärdigheten hos liknande indikatorer och verktyg. Några av de angreppssätt som föreslås är tillämpliga mer generellt också för andra typer av miljöbedömningar; t ex. hur miljörelevanta miljöindikatorer kan väljas, hur både teoretiska och praktiska överväganden kan hanteras på ett systematiskt sätt vid liknande verktygsutveckling, angreppssätt för viktning och aggregering av resultat samt användning av ett livscykelperspektiv. Vid miljöbedömning av byggnader bör också funktionsbaserade indikatorer i första hand väljas snarare än sådana som baseras på specifika tekniska utföranden. En trolig utveckling är att nya typer av användare i större utsträckning kommer att efterfråga den information som miljöbedömningsverktyg för byggnader kan tillhandahålla. Det kan handla om t ex. myndigheter, husköpare och ekonomiska incitamentsgivare såsom banker. Av denna anledning är de frågor som rör metodutveckling och tas upp i avhandlingen, klart betydelsefulla för att stärka noggrannhet, robusthet och trovärdighet i framtida utveckling av miljöbedömningsverktyg för byggnader. / QC 20100601 / Miljöklassning av byggnader / EcoEffect - miljövärdering av byggnader / Miljöstyrning med miljöindikatorer i fastighetsförvaltning

Τις τελευταίες δεκαετίες, ο παράγοντας περιβάλλον αποτελεί ένα σημαντικό κομμάτι της καθημερινής μας ζωής με αποτέλεσμα τα σημαντικά περιβαλλοντικά προβλήματα, όπως η αλλαγή του κλίματος, η τάση για ολοένα αυστηρότερη περιβαλλοντική νομοθεσία και η αυξανόμενη ζήτηση φιλικών προς το περιβάλλον προϊόντων και υπηρεσιών, φέρνουν αντιμέτωπες τις επιχειρήσεις με μία επιπρόσθετη πρόκληση: την σύνδεση της επιχειρηματικής δραστηριότητας με την προστασία και την αναβάθμιση του περιβάλλοντος. Η μέχρι σήμερα προσέγγιση των περιβαλλοντικών ζητημάτων από τις επιχειρήσεις βασιζόταν στον απλό συσχετισμό των παραμέτρων περιβάλλον, κόστος και νομική κατοχύρωση. Οι προτροπές όμως για την προστασία του περιβάλλοντος και για μια ορθολογικότερη περιβαλλοντική διαχείριση, είναι πλέον πιο πιεστικές παρά ποτέ. Έτσι, σε μια ανταγωνιστική αγορά, η ύπαρξη και η λειτουργία μιας επιχείρησης σήμερα είναι περισσότερο άμεσα συνδεδεμένη με την ικανότητα ανταπόκρισης της στις απαιτήσεις του κοινωνικού συνόλου και των ενδιαφερόμενων μερών της (καταναλωτές, προμηθευτές, εργαζόμενοι, συνεργάτες, πελάτες κ.α.). Η ανάγκη για μακροπρόθεσμη προστασία και διαχείριση του περιβάλλοντος, ώστε η ανάπτυξη του σήμερα να μην γίνεται σε βάρος των μελλοντικών γενεών, έχει αλλάξει το σκηνικό της αρνητικής σύνδεσης ανάμεσα στο κόστος προστασίας του περιβάλλοντος και την οικονομική ανάπτυξη. Το επιχειρηματικό περιβάλλον αλλάζει και το ενδιαφέρον της αγοράς στρέφεται στην ανάπτυξη της συνεχώς ανερχόμενης «πράσινης οικονομίας», προσφέροντας ώθηση στην προαγωγή της «πράσινης» καινοτομίας. Η μετάβαση της απλής περιβαλλοντικής συνείδησης σε αλλαγή συμπεριφοράς για τις επιχειρήσεις αποτελεί μία πρόκληση στην οποία πρέπει να ανταποκριθούν. Όμως, η διαδικασία της μετάβασης δεν είναι μία απλή μέθοδος αλλά εντάσσεται στις οργανωμένες δράσεις διεθνών φορέων όπως η Ευρωπαϊκή Ένωση, αποσκοπώντας στην εκούσια προσχώρηση των επιχειρήσεων για την βελτίωση των περιβαλλοντικών τους επιδόσεων και την ανάδειξη του περιβάλλοντος μεσο-μακροπρόθεσμα ως μοχλό ανάπτυξης. Ο σκοπός της παρούσας εργασίας είναι η διερεύνηση της σχέσης μεταξύ της περιβαλλοντικής επίδοσης και της χρηματοοικονομικής επίδοσης μιας επιχείρησης. Πιο συγκεκριμένα, γίνεται μία προσπάθεια μελέτης κατά πόσο οι επενδύσεις στην παραγωγική διαδικασία μιας επιχείρησης για την προστασία του περιβάλλοντος αποδίδουν, δηλαδή συμφέρει μια επιχείρηση να έχει «πράσινο» προσανατολισμό;. Έτσι, δημιουργείται το ερώτημα εάν μία επιχείρηση που έχει καλή περιβαλλοντική επίδοση κερδίζει πλεονέκτημα έναντι των ανταγωνιστών της ή η επένδυση στην περιβαλλοντική προστασία λειτουργεί ως ένα επιπλέον κόστος για αυτήν; / --

Portos são elos que ligam o transporte terrestre ao transporte marítimo e são fundamentais para o comércio internacional. Por sua importância para o desenvolvimento dos países, portos vêm demandando técnicas mais aprimoradas para sua gestão e também para a avaliação de seu desempenho. Nesse contexto, surgem questões importantes, tais como a definição, métricas utilizáveis e também dimensões de desempenho a serem avaliadas. Uma questão que surge é a da avaliação de desempenho ambiental do porto, já que por serem interfaces entre a terra e o mar, portos impactam nos ecossistemas marinhos e terrestres. Porém, a avaliação ambiental geralmente envolve critérios técnicos, e o impacto econômico e financeiro acaba em segundo plano. Sendo assim, esta dissertação propõe compreender as questões envolvidas na avaliação de desempenho de portos, e especificamente na avaliação de desempenho ambiental nos mesmos. Para isso, foi realizada uma pesquisa exploratória que busca compreender o tema de avaliação de desempenho ambiental levando em consideração aspectos econômicos e financeiros. Ao longo desta pesquisa, os resultados apontam que ainda havia uma lacuna na literatura, onde não havia um modelo que levasse em consideração critérios econômicos e financeiros ao avaliar o desempenho ambiental. Para solucionar este problema, foi proposto um modelo de indicadores de referência. Entretanto, para avaliar a viabilidade de implantação do modelo proposto, foram realizadas entrevistas com stakeholders do setor portuário. Os entrevistados foram a Gerência de Meio Ambiente da ANTAQ (Agência Nacional de Transporte Aquaviário), a SEP/PR (Secretaria Especial de Portos da Presidência da República) e duas Superintendências do Rio Grande do Sul, que são responsáveis pelos portos públicos do estado: a SPH (Superintendência de Portos e Hidrovias) e a SUPRG (Superintendência do Porto do Rio Grande). Os resultados das entrevistas apontam que o modelo proposto não seria aplicável neste momento. Então, a proposta foi adaptada e criou-se um modelo simplificado e outro que poderá ser implantado quando já houver base de dados suficiente para tal. Portanto, a contribuição acadêmica deste trabalho está relacionada à criação de indicadores para a medição de desempenho ambiental e econômico em portos e a discussão do tema para portos brasileiros. / Ports are links that connect the inland transport to maritime transport and are essential for international trade. Because of its importance to the development of countries, ports are demanding improved techniques for their management and for evaluating their performance. In this context, there are important issues such as the definition, usable metrics and also dimensions of performance to be evaluated. One important question is the environmental performance of the port. Ports impact both on maritime and inland ecosystems, and it is necessary to minimize these impacts. However, the environmental assessment usually involves technical variables, and economic and financial impact are not taken into account. Thus, this dissertation proposes to understand the issues involved in assessing the performance of ports, and specifically in environmental performance evaluation on them. For this, an exploratory research was carried out aiming to understand the environmental performance evaluation issue taking into account economic and financial aspects. Throughout this study, the results showed that there was still a gap in the literature, where there was not a model to take into account economic and financial criteria to evaluate environmental performance. To solve this problem, a model with indicators to evaluate the performance was proposed. However, to assess the implementation feasibility of the proposed model, interviews were held with stakeholders in the port sector. Respondents were Environmental Management Sector of ANTAQ (National Agency of Waterway Transportation), SEP/PR (Special Secretariat of Ports of Precidency of Republic) and two Superintendents of Rio Grande do Sul, which are responsible for public ports in the state: SPH (Superintendence of Ports and Waterways) and SUPRG (Superintendence of Port of Rio Grande). The results of the interviews show that the proposed model would not apply at this time. So the proposal was adapted and created a simplified model and one that can be deployed when there is already sufficient database. Therefore, the academic contribution of this study is related to the establishment of indicators for measuring the environmental and economic performance in ports and the subject of discussion for Brazilian ports.

Esta dissertação aborda a avaliação do desempenho ambiental do processo produtivo em uma indústria madeireira. O trabalho está baseado na revisão de literatura sobre o tema, no mapeamento do processo produtivo e na aplicação das ferramentas de verificação de desempenho ambiental de Echeveste et al. (2002) e de Lean Environment Toolkit. A revisão de literatura investigou aspectos como sustentabilidade, sistemas de gestão ambiental, normas e certificações, ecodesign, subprodutos e resíduos e classificação dos desperdícios ambientais. Já o levantamento de dados foi feito através de visitas ao local, fotografias, coleta de documentos e planilhas e entrevistas com funcionários. Com o mapeamento, foi possível ter entendimento de como é feito o produto e quais os locais onde se dá a geração de resíduos. Na quantificação de volume de produto e sobras ao longo das etapas do processo foi detectado que somente 19,20% de matériaprima se transformam em produto acabado, sendo o restante, 80,80%, subprodutos ou resíduos. Por fim, foi feita a descrição dos tipos de resíduos gerados, tais como, o cavaco, a serragem, a medula e a maravalha, verdes e secos além dos destopos, peças contaminadas e molduras descartadas. A aplicação da ferramenta para verificação de Echeveste et al, 2002 enfocou aspectos relativos ao ecodesign, produção mais limpa e sistemas de gestão ambiental. Através da lista de verificação foi possível obter informações sobre matérias-primas, processo de produção, produto, aspectos mercadológicos, manejo, conformidade e comunicação ambiental. A classificação de desperdícios ambientais, Lean and Environment Toolkit, criado pela Agência Ambiental dos Estados Unidos (United States Environmental Protection Agency) em 2001, detectou perdas relativas ao processo, tais como, espera, transporte, estoque, retrabalho e procedimentos desnecessários. As ferramentas se mostraram complementares e como resultados positivos destacam-se a estratégia pró ativa da empresa nas questões ambientais, a manutenção das certificações já adquiridas e a divulgação das práticas ambientais para clientes e colaboradores. Por outro lado, foi observada a necessidade de melhorias no desenvolvimento de produto e a necessidade de adoção de ferramentas que auxiliem na redução da geração de resíduos. / This thesis approaches the environmental performace evaluation of a productive process into a timber industry. The study is based on specific bibliography, productive process map and also on application of two environmental toolkit. The first one by Echeveste et al. (2002) and the second by United States Environmental Protection Agency. The research was about environmental sustainability, environmental management systems, standards and certifications, ecodesign, subproducts and wastes types, as well as, waste classification. On the other hand, the survey data based on visits, pictures, documents, spreadsheets and interviews with employees. Trough of the map, was possible to understand how the product is manufacturated and where are the waste points. It was also possible to detect that only 19,20% of raw material is processed as final product. The other 80,80% is processed as wastes or subproducts. Finally it was descript the waste types. The application of Echeveste et al, (2002) toolkit focused aspects of ecodesign, clean production and environmental management systems. Through this toolkit was possible to get informations about raw materials, production process, product, market aspects, management, environmental adequacy and environmental comunication. The Lean and Environment Toolkit, by United States Environmental Protection Agency (2001), detected wastes through the produtive process waitings, transport, stocks, rework and and extra processing. The two toolkits showed as additionals. As positives results at the company can be listed: a pro active strategy in environemntal subjects, the certifications maintenance and the comunication about environmetal practices to employees and custumers. On the other hand it necessary improvments in product development and a application of a toolkit to reduce the waste production

No desenvolvimento de atividades, produtos e serviços de qualquer natureza devem ser considerados os aspectos ambientais. Esses precisam ser identificados para que se possa definir critérios para a mensuração da performance ou desempenho ambiental. Um dos conceitos para desempenho ambiental o define como o resultado da gestão de uma organização sobre esses aspectos. Na atividade de produção de refeições para coletividades existem diversas modalidades de prestação de serviços e nas atividades desses empreendimentos estão descritos variados processos que podem trazer impactos diretos sobre o meio ambiente, especialmente na questão de resíduos sólidos. Os requisitos normativos da NBR ISO 14031:2004 destacam dentre os itens para a avaliação de desempenho ambiental o uso de indicadores para: materiais, energia, instalações físicas e equipamentos, fornecimento e distribuição, produtos ou serviços fornecidos pela organização, resíduos e emissões. No entanto, apesar da especificação de “o que” pode ser avaliado não há para o segmento de produção de refeições material que especifique o “como”. Compreendendo as possibilidades de investigação desse segmento, especialmente para as questões sobre o desempenho ambiental é que motivou as pesquisas dessa tese de doutorado. A pergunta norteadora foi: quais são as possibilidades de avaliação de desempenho ambiental para o segmento de produção de refeições? E o objetivo geral da tese foi o de desenvolver instrumentos para a avaliação de desempenho ambiental direcionado ao segmento de produção de refeições. O desenvolvimento da tese se deu por meio da redação de quatro artigos científicos e de um dossiê técnico no qual foram aplicadas metodologias distintas. Para a realização dos experimentos e aplicação das pesquisas, foram utilizadas as instalações e os dados secundários dos restaurantes universitários (RUs) de uma universidade pública federal de Porto Alegre/RS. No primeiro artigo foi realizada uma revisão sistemática para identificar os aspectos e impactos ambientais num contexto das questões de gestão ambiental e da sustentabilidade, identificando quais são as práticas de restaurantes brasileiros relacionadas com esses temas. O segundo artigo apresenta a caracterização dos aspectos e impactos ambientais após aplicação de instrumento piloto para avaliar as atividades de produção de refeições em cinco RUs. Complementando o artigo 2 foi desenvolvido um material de cunho técnico para aplicação em estabelecimentos produtores de refeições. O artigo 3 apresentou os resultados da avaliação de desempenho ambiental contemplando a investigação da pegada hídrica (PH) dos insumos utilizados no cardápio de um restaurante universitário. O experimento apresentado no terceiro artigo subsidiou a elaboração do quarto paper em que foi apresentado e aplicado um instrumento que mensurou a relação de ecoeficiência dos insumos utilizados na produção de refeições e no qual se fez a comparação dos resultados entre cinco restaurantes universitários investigados. Os resultados dessa tese permitem ainda a continuidade de investigações associadas com a temática de avaliação do desempenho ambiental aplicáveis às possibilidades existentes para o segmento de produção de refeições. / In development activities, products and services of any kind the environmental aspects should be considered. These must be identified so that you can define criteria to measure environmental performance. One of the concepts of environmental performance is defined as the result of how an organization manages these aspects. In meal production for communities there are different ways of providing services and activities. In these projects various processes are described that can cause direct impact to the environment, especially regarding the issue of solid waste. The regulatory requirements of ISO 14031:2004 highlight the use of indicators among the items for better evaluating environmental performance: materials, energy, facilities and equipment, supply and distribution, product or service provided by the organization, waste and emissions. However, despite the specification of "what" can be evaluated, the segment of meal production has no norms to specify the "how." The understanding of research opportunities in this area, especially regarding issues on environmental performance, is what motivated the research of this doctoral thesis. The guiding question was: what are the environmental performance evaluation possibilities for the meal production segment? And the general aim of the thesis was to develop tools for assessing environmental performance directed to the meal production segment. The thesis was developed through the writing of four scientific articles and a technical dossier in which different methodologies were applied. For the experiments and application of the research we used the facilities and the secondary data of the university restaurants (RUs) of a federal public university of Porto Alegre / RS. In the first article, a systematic review was conducted to identify the environmental aspects and impacts in the context of issues of environmental management and sustainability, identifying what are the practices of Brazilian restaurants related to these issues. The second article characterizes the environmental aspects and impacts after a pilot enforcement tool to assess food production in five RUs was performed. Complementing Article 2, a technical material was developed for use in food-producing establishments. Article 3 brought the results of environmental performance evaluation covering the investigation of the water footprint (PH) of the goods used in the menu of a university restaurant. The experiment presented in Article 3 supported the writing of the 4th article , which presented and applied an instrument that measured the eco-efficiency ratio of the goods used in the production of food and which compared the results from five university restaurants. The results of this thesis also allow the continuation of studies about the issue of assessment of environmental performance according to the existing possibilities for the meal production segment.

Portos são elos que ligam o transporte terrestre ao transporte marítimo e são fundamentais para o comércio internacional. Por sua importância para o desenvolvimento dos países, portos vêm demandando técnicas mais aprimoradas para sua gestão e também para a avaliação de seu desempenho. Nesse contexto, surgem questões importantes, tais como a definição, métricas utilizáveis e também dimensões de desempenho a serem avaliadas. Uma questão que surge é a da avaliação de desempenho ambiental do porto, já que por serem interfaces entre a terra e o mar, portos impactam nos ecossistemas marinhos e terrestres. Porém, a avaliação ambiental geralmente envolve critérios técnicos, e o impacto econômico e financeiro acaba em segundo plano. Sendo assim, esta dissertação propõe compreender as questões envolvidas na avaliação de desempenho de portos, e especificamente na avaliação de desempenho ambiental nos mesmos. Para isso, foi realizada uma pesquisa exploratória que busca compreender o tema de avaliação de desempenho ambiental levando em consideração aspectos econômicos e financeiros. Ao longo desta pesquisa, os resultados apontam que ainda havia uma lacuna na literatura, onde não havia um modelo que levasse em consideração critérios econômicos e financeiros ao avaliar o desempenho ambiental. Para solucionar este problema, foi proposto um modelo de indicadores de referência. Entretanto, para avaliar a viabilidade de implantação do modelo proposto, foram realizadas entrevistas com stakeholders do setor portuário. Os entrevistados foram a Gerência de Meio Ambiente da ANTAQ (Agência Nacional de Transporte Aquaviário), a SEP/PR (Secretaria Especial de Portos da Presidência da República) e duas Superintendências do Rio Grande do Sul, que são responsáveis pelos portos públicos do estado: a SPH (Superintendência de Portos e Hidrovias) e a SUPRG (Superintendência do Porto do Rio Grande). Os resultados das entrevistas apontam que o modelo proposto não seria aplicável neste momento. Então, a proposta foi adaptada e criou-se um modelo simplificado e outro que poderá ser implantado quando já houver base de dados suficiente para tal. Portanto, a contribuição acadêmica deste trabalho está relacionada à criação de indicadores para a medição de desempenho ambiental e econômico em portos e a discussão do tema para portos brasileiros. / Ports are links that connect the inland transport to maritime transport and are essential for international trade. Because of its importance to the development of countries, ports are demanding improved techniques for their management and for evaluating their performance. In this context, there are important issues such as the definition, usable metrics and also dimensions of performance to be evaluated. One important question is the environmental performance of the port. Ports impact both on maritime and inland ecosystems, and it is necessary to minimize these impacts. However, the environmental assessment usually involves technical variables, and economic and financial impact are not taken into account. Thus, this dissertation proposes to understand the issues involved in assessing the performance of ports, and specifically in environmental performance evaluation on them. For this, an exploratory research was carried out aiming to understand the environmental performance evaluation issue taking into account economic and financial aspects. Throughout this study, the results showed that there was still a gap in the literature, where there was not a model to take into account economic and financial criteria to evaluate environmental performance. To solve this problem, a model with indicators to evaluate the performance was proposed. However, to assess the implementation feasibility of the proposed model, interviews were held with stakeholders in the port sector. Respondents were Environmental Management Sector of ANTAQ (National Agency of Waterway Transportation), SEP/PR (Special Secretariat of Ports of Precidency of Republic) and two Superintendents of Rio Grande do Sul, which are responsible for public ports in the state: SPH (Superintendence of Ports and Waterways) and SUPRG (Superintendence of Port of Rio Grande). The results of the interviews show that the proposed model would not apply at this time. So the proposal was adapted and created a simplified model and one that can be deployed when there is already sufficient database. Therefore, the academic contribution of this study is related to the establishment of indicators for measuring the environmental and economic performance in ports and the subject of discussion for Brazilian ports.

Esta dissertação aborda a avaliação do desempenho ambiental do processo produtivo em uma indústria madeireira. O trabalho está baseado na revisão de literatura sobre o tema, no mapeamento do processo produtivo e na aplicação das ferramentas de verificação de desempenho ambiental de Echeveste et al. (2002) e de Lean Environment Toolkit. A revisão de literatura investigou aspectos como sustentabilidade, sistemas de gestão ambiental, normas e certificações, ecodesign, subprodutos e resíduos e classificação dos desperdícios ambientais. Já o levantamento de dados foi feito através de visitas ao local, fotografias, coleta de documentos e planilhas e entrevistas com funcionários. Com o mapeamento, foi possível ter entendimento de como é feito o produto e quais os locais onde se dá a geração de resíduos. Na quantificação de volume de produto e sobras ao longo das etapas do processo foi detectado que somente 19,20% de matériaprima se transformam em produto acabado, sendo o restante, 80,80%, subprodutos ou resíduos. Por fim, foi feita a descrição dos tipos de resíduos gerados, tais como, o cavaco, a serragem, a medula e a maravalha, verdes e secos além dos destopos, peças contaminadas e molduras descartadas. A aplicação da ferramenta para verificação de Echeveste et al, 2002 enfocou aspectos relativos ao ecodesign, produção mais limpa e sistemas de gestão ambiental. Através da lista de verificação foi possível obter informações sobre matérias-primas, processo de produção, produto, aspectos mercadológicos, manejo, conformidade e comunicação ambiental. A classificação de desperdícios ambientais, Lean and Environment Toolkit, criado pela Agência Ambiental dos Estados Unidos (United States Environmental Protection Agency) em 2001, detectou perdas relativas ao processo, tais como, espera, transporte, estoque, retrabalho e procedimentos desnecessários. As ferramentas se mostraram complementares e como resultados positivos destacam-se a estratégia pró ativa da empresa nas questões ambientais, a manutenção das certificações já adquiridas e a divulgação das práticas ambientais para clientes e colaboradores. Por outro lado, foi observada a necessidade de melhorias no desenvolvimento de produto e a necessidade de adoção de ferramentas que auxiliem na redução da geração de resíduos. / This thesis approaches the environmental performace evaluation of a productive process into a timber industry. The study is based on specific bibliography, productive process map and also on application of two environmental toolkit. The first one by Echeveste et al. (2002) and the second by United States Environmental Protection Agency. The research was about environmental sustainability, environmental management systems, standards and certifications, ecodesign, subproducts and wastes types, as well as, waste classification. On the other hand, the survey data based on visits, pictures, documents, spreadsheets and interviews with employees. Trough of the map, was possible to understand how the product is manufacturated and where are the waste points. It was also possible to detect that only 19,20% of raw material is processed as final product. The other 80,80% is processed as wastes or subproducts. Finally it was descript the waste types. The application of Echeveste et al, (2002) toolkit focused aspects of ecodesign, clean production and environmental management systems. Through this toolkit was possible to get informations about raw materials, production process, product, market aspects, management, environmental adequacy and environmental comunication. The Lean and Environment Toolkit, by United States Environmental Protection Agency (2001), detected wastes through the produtive process waitings, transport, stocks, rework and and extra processing. The two toolkits showed as additionals. As positives results at the company can be listed: a pro active strategy in environemntal subjects, the certifications maintenance and the comunication about environmetal practices to employees and custumers. On the other hand it necessary improvments in product development and a application of a toolkit to reduce the waste production

abstract: A sustainability strategy is a distinctive pattern in an organization’s sustainability programs that are designed to encourage individuals and organizations to behave in more sustainable ways. Local governments worldwide have increasingly pursued sustainability strategies to improve their community health and environment by adopting sustainability programs that span a variety of environmental issues and use a diverse set of policy instruments. Despite increasing prevalence of sustainability efforts at the local level, as yet, there has been little understanding of variation in their sustainability strategies and its relationship with environmental performance outcomes. Prior research has mainly focused on the number of programs that local governments adopt and assumed that local governments with more sustainability programs are more likely to improve the environment than local governments with fewer programs. However, local governments’ sustainability strategies require more nuanced understanding about variations in their sustainability programs, in particular across their program design in that a sustainability strategy relates to both quantity and design aspects of programs. I address these research gaps in three essays that explore the research question of (1) how design features of sustainability programs vary across US local governments, (2) which factors influence variations in program design, (3) how these factors are related to environmental quality outcomes in communities. By assessing US local governments’ sustainability programs, I found that even for local governments that adopt a same number of sustainability programs, they design their programs differently, especially across the breadth of environmental issues that local governments address in their sustainability programs and the breadth of policy instrument that are used in their programs. Findings suggest that pressures from external stakeholders and variations in local governments’ organizational capacities are related to local governments’ decisions to purse different types of sustainability strategies. Finally, I find that local governments that design their programs more comprehensively are likely to have greater environmental performance outcomes in their community. My dissertation expands existing research in a significant way by focusing on the importance of program design and its link with improved environmental performance, thereby providing important implications for distinguishing among local governments’ sustainability strategies. / Dissertation/Thesis / Doctoral Dissertation Public Administration 2016