No atual sistema constitucional brasileiro é inquestionável a responsabilidade do Estado para com o meio ambiente. Neste sentido, em face deste inarredável dever constitucional, que a presente dissertação tem, por escopo, fomentar a discussão sobre a adoção de políticas públicas ambientais por parte dos entes federados, mais especificamente dos municípios brasileiros, através do incremento de instrumentos tributários utilizados pelo sistema da extrafiscalidade tributária. Esta forma de política pública já é uma realidade vivenciada pelos países do velho continente e que, atualmente, vem ganhando força no continente americano. Por conseguinte, o presente estudo visa conjecturar a sua aplicabilidade em âmbito local onde, de um modo geral, são vivenciados diuturnamente os problemas advindos do crescimento econômico desenfreado. Por tal razão, se faz mister direcionar as lentes do enfoque para os entes municipais que integram o Pacto Federativo brasileiro, no afã de investigar acerca da viabilidade de implementação de politicas ambientais por meio de tributos de competência municipal, para que ao fim e ao cabo, seja possível vislumbrar, neste cenário, a formação de novos mecanismos propagadores de uma potencialização da responsabilidade ambiental incrustada no artigo 225 da Epístola Constitucional. / In the current constitutional system is beyond question the responsibility of the State towards the environment. In this sense, in the face of this constitutional duty this dissertation aims at fostering discussion on the adoption of environmental public policies on the part of the federated entities, more specifically, of the Brazilian municipalities through the increase of tax instruments used by the extrafiscalidade tax system. This form of public policy is a reality experienced by the countries of the old continent and that, currently, has been gaining strength in the American continent. Therefore, the present study aims to speculate their applicability in context where, in General, are experienced continuously the problems arising from unbridled economic growth. For this reason, we focus our lenses mister to the municipal entities that comprise the Federal Pact in eagerness to investigate about the feasibility of implementation of environmental policies through taxes municipal competence, so that at the end of the day, we can glimpse in this scenario the formation of new mechanisms propagators of a potentiation of environmental responsibility encrusted in article 225 of the epistle.

Neste século, o mundo está voltado para os problemas ambientais. Notadamente, são raros os modelos de avaliação de risco de crédito que agregue a variável ambiental, quer por não fazerem parte do escopo da metodologia, quer pelo método não ser transparente quanto à metodologia. Este trabalho pretende contribuir para o desenvolvimento de um modelo de avaliação de risco de crédito agregando a variável ambiental. Desta forma, este trabalho foi embasado em uma metodologia exploratória, cuja técnica foi essencialmente de levantamento bibliográfico, com o principal intuito de apresentar a forma de mensuração e identificação dos riscos mais freqüentes, sob a ótica da concessão de crédito. Foram abordados aspectos de política financeira, de direito ambiental e da legislação brasileira, assim como a análise de alguns índices de eco-eficiência e ambientais. Por fim, com base em alguns sistemas de classificação de risco, foi apresentada uma contribuição ao modelo de avaliação de risco agregando a variável ambiental. / In this century, the world is directed to the environmental problems. Notedly, models of valuation of the credit risk aggregating the environmental variable are rares, it not be part of the intention of the methodology or for methody to not be transparent as for methodology. This work intends to contribute for the development of a model of valuation of the credit risk aggregating the environmental variable. This way, this research was based on an exploratory methodology which technique was essentially made by a bibliographic survey, with the principal purpose to present the manner of the mensuration and identification of the more frequently risks, under the optical of the concession of credit. It was aborded aspects of the financial management, of the environmental law and of the Brazilian legislation, as well as the analysis of some eco-efficiency and environmentals indexes. At last, based upon some systems of risk classification, it was presented a contribution to the model of the valuation of risk, aggregating the environmental variable.

Submitted by Miriam Lucas (miriam.lucas@unioeste.br) on 2018-05-08T14:30:49Z No. of bitstreams: 2 Liliam_Sanches_2018.pdf: 1311191 bytes, checksum: 5e72082c4ba46bc38aa960310b062874 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-05-08T14:30:49Z (GMT). No. of bitstreams: 2 Liliam_Sanches_2018.pdf: 1311191 bytes, checksum: 5e72082c4ba46bc38aa960310b062874 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-15 / The emergence of the concept of sustainable development has brought about changes in the way companies act in order to adopt everyday practices that show respect and concern for nature. In this context of changes, Higher Education Institutions are also included as they play a fundamental role in the process of changing society, regarding sustainability issues. This study aims to make a diagnosis of socio-environmental practices adopted in a State Higher Education Institution, from the perspective of the Environmental Agenda in Public Administration (A3P). Regarding the approach of the problem, this research is classified as qualitative and for methodological procedures, the case study is used. It was evidenced in the study that there is no environmental policy formally inserted in its management and also that the institution partially complies with the guidelines proposed by the A3P and that the existing actions occur in an isolated. It should be emphasized that the analysis of the results indicated the need to create an environmental agenda on the institution, the creation of a committee to discuss the socio-environmental theme in the institution with representations of teachers, students and university agents, once the theme requires effort of the entire community to achieve the expected results. / O surgimento do conceito de desenvolvimento sustentável trouxe mudanças na maneira de agir das empresas, no sentido de adotar práticas cotidianas que demonstrem respeito e preocupação com a natureza. Neste contexto de mudanças, inserem-se também as Instituições de Ensino Superior (IES), por possuírem um papel fundamental no processo de mudança da sociedade quanto às questões da sustentabilidade. Este estudo tem como objetivo fazer um diagnóstico das práticas socioambientais adotadas em uma instituição de ensino superior estadual, sob a ótica da Agenda Ambiental na Administração Pública (A3P). Quanto à abordagem do problema, esta pesquisa se classifica como qualitativa e quanto aos procedimentos metodológicos, é utilizado o estudo de caso. Ficou evidenciado no estudo que não existe na instituição uma política ambiental formalmente inserida em sua gestão e, que a Instituição atende parcialmente as diretrizes propostas pela A3P e que as ações existentes acontecem de maneira isolada e desarticuladas. A análise dos resultados indicou a necessidade de se criar uma agenda ambiental, a criação de um comitê para discutir a temática socioambiental com representações docente, discente e de agentes universitários, uma vez que a temática exige esforço de toda a comunidade acadêmica para que se obtenham os resultados esperados

Made available in DSpace on 2016-03-15T19:32:52Z (GMT). No. of bitstreams: 1 Vanessa Mendes Aragao.pdf: 1364762 bytes, checksum: 93180fb63ece168a0b693187563b982b (MD5) Previous issue date: 2015-02-02 / The fundamentals of this research lies on the fact the theoretical frame upon which Social and Environmental Projects Control needs further empirical studies, have seen few jobs available in the academic literature and a subject of importance to the business environment and academy.Thus what was done in this study was: (i) systematize knowledge about Project Control in a conceptual theoretical frame called Basic Conceptual Structure Control of Projects and (ii) to investigate the reality of the typical activities and functions of the responsible organizational unit, within 4 (four) plants to generate electricity surveyed, for control of environmental projects. It was found that as the elements that make up this conceptual framework to reflect the practices of the Socio-Environmental Control Projects in the companies studied. The study is empirical in nature and exploratory, and how to address the problem, the research is qualitative. Because it is a proposal to validate a framework, the method of analysis of the information obtained was the literal transcription of data. The ideal framework was raised in the academic literature, that companies must have, for the control of environmental projects and have successfully achieving the desired results. And finally to analyze the plants investigated, it was realized that all met the standards set in accordance with the theoretical frame mentioned to control their environmental projects. / A problemática fundamental desta pesquisa reside no fato de que o arcabouço teórico em relação ao tema sobre Controle de Projetos Socioambientais carece de mais estudos empíricos, visto ter poucos trabalhos disponíveis na literatura acadêmica e ser um assunto de extrema importância para o ambiente empresarial e meio acadêmico. Assim o que se fez neste trabalho foi: (i) sistematizar o conhecimento sobre Controle de Projetos num arcabouço teórico denominado Estrutura Conceitual Básica de Controle dos Projetos e (ii) investigar a realidade das atividades e funções típicas da unidade organizacional responsável, dentro das 4 (quatro) usinas de geração de energia elétrica pesquisadas, pelo controle dos projetos socioambientais. Verificou-se em que medida os elementos que integram esta estrutura conceitual refletem as práticas para o Controle de Projetos Socioambientais nas empresas estudadas. O estudo realizado é de natureza empírica e de caráter exploratório e, quanto à abordagem do problema, a pesquisa é qualitativa. Por se tratar de uma proposta para validação de um modelo teórico, o método de análise das informações obtidas consistiu na transcrição literal dos dados. Foi levantado na literatura acadêmica o modelo ideal, que as companhias devem possuir, para o controle dos projetos socioambientais e tenham sucesso, alcançando os resultados desejados. E finalmente ao analisar as usinas investigadas, percebeu-se que todas atenderam aos padrões definidos, de acordo com o arcabouço teórico levantando, para o controle de seus projetos socioambientais.

M.A. (Environmental Management) / Implementing corporate sustainability reporting as part of companies’ annual reports is a growing trend in South Africa and throughout the world. The King III code became effective from March 2010 and strongly encourages JSE listed companies to apply triple bottom line reporting, whereby companies integrate their environmental, social and economic practices into their annual reporting. The purpose of this study was to investigate the sustainability reporting practices of three selected tourism companies listed on the Johannesburg Stock Exchange (JSE). The three tourism companies that were selected for the study were Sun International, City Lodge and Wilderness Holdings. Three evaluation frameworks were developed from 1) the Global Reporting Initiative (GRI) sustainability reporting guidelines (G3.1); 2) the JSE: Social Responsible Investment (SRI) Index criteria; and 3) the South African National Standard for Responsible Tourism (SANS 1162) criteria. The three evaluation frameworks were used as a tool to assess the tourism companies’ annual reports in terms of international, South African and tourism industry-specific criteria. Using these frameworks provided a way of assessing the extent of sustainability reporting within annual reports and allowed for comparison across companies and years. Overall, the study provided an understanding of how the selected companies had been producing their annual reports from 2010 to 2012. The study also provided feedback on the companies’ previous reporting practices in terms of the sustainability criteria and provided information on how these companies can improve their future sustainability reporting.

The purpose of this study was to investigate whether there is a positive relationship between environmental responsibility and financial performance of South African listed companies. For the purposes of this study annual financial statements for the periods ending from 1994 to 1998 were investigated. Only companies listed on the Johannesburg Stock Exchange (JSE) during the calendar years 1994 to 1998 were included. The investigation was not limited to certain sectors of the JSE in order to include all possible environmentally responsible companies. In the review of the related literature the theoretical foundation of environmental reporting was investigated based on fundamental accounting principles. The stakeholders interested in environmental reporting were identified and their influence on the environmental information presented in annual financial statements was examined. The costs or disadvantages versus the benefits or advantages of environmental responsibility were explored. The findings of previous studies that examined the relationship between environmental performance and financial performance were investigated. Environmental responsibility was defined, taking previous researchers' definitions into consideration. Pressures towards environmental responsibility that companies experience and progress made by companies were discussed. Previous studies were used to identify the most appropriate measures to use when measuring environmental responsibility. A control list and a judgement scale developed from previous research were selected for use in this study to determine environmentally responsible companies. Profitability, as a key component of financial performance, was defined. Elements of financial performance were discussed under the profit zone and causal factors. Financial performance measures most often used were identified from relevant literature. These measures were considered as well as measures used in previous research before selecting return on equity, return on assets, return on capital and economic value added for purposes of this study. Correlation analyses were performed for the following groups of companies for every year from 1994 to 1998: · Total qualifying population of companies; · total population excluding wild points regarding environmental reporting percentages; and · companies reporting on environmental matters during four to five years of the period examined. The financial performance measures ROE, ROA and ROC were individually correlated with the environmental reporting percentages for all the companies, regardless of the JSE sector of the companies. The correlation of EVA with the environmental reporting percentages was limited to industrial companies. Analyses per sector were performed by way of the following trend analyses for every year from 1994 to 1998: · Environmental responsibility per sector; · average financial performance for environmentally responsible companies in comparison to average financial performance for companies without a environmental responsibility measure per sector; and · data plots. There is a positive relationship between the environmental responsibility and the financial performance of South African listed companies; i.e. the higher the environmental responsibility of a company is, the higher is the financial performance of that company. However, it is important to note that this conclusion is based on the results in total and that causality could not be addressed. There are still many sectors with no or very little evidence of environmental responsibility. / Dissertation (DComm(Accounting Sciences))--University of Pretoria, 2002. / Accounting / unrestricted

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2017-10-16T18:21:54Z No. of bitstreams: 1 Barbara Ryukiti Sanomiya.pdf: 686425 bytes, checksum: b16bf85fd172a67d4be66cfb12192301 (MD5) / Made available in DSpace on 2017-10-16T18:21:54Z (GMT). No. of bitstreams: 1 Barbara Ryukiti Sanomiya.pdf: 686425 bytes, checksum: b16bf85fd172a67d4be66cfb12192301 (MD5) Previous issue date: 2017-05-10 / Relevant subject in legal relations is the role of environmental ethics in the private sector as means for sustainable development. Search, initially, the critical analysis of the environment principles and guarantees provided in the legislation, focused on the private sector to verify the environmental ethics and environmental responsibility of companies, since the government remains sufficient and does not figure as subject only to protect the environment. Then analyzes the environment and sustainable development as well as its challenges and social focus. Subsequently, it is a parallel between ethics and environmental law, highlighting also the moral. Finally, analyzing the position of the private sector front to environmental responsibility and environmental ethics today. The approach in this research proposes an environmental business ethics based on the precautionary principle as well as the other principles that sustainable development become possible, guaranteeing a healthy environment for present and future generations as does the Federal Constitution. It uses the hypothetical-deductive method with analysis of legal literature and law. / Tema relevante nas relações jurídicas é o papel da responsabilidade socioambiental no setor privado como meio para o desenvolvimento sustentável. Busca-se, inicialmente, a análise crítica dos princípios e garantias ambientais assegurados na legislação vigente, com foco no setor privado para se verificar a responsabilidade socioambiental das empresas, uma vez que o Poder Público esta insuficiente e não figura como o único sujeito a tutelar o meio ambiente. Em seguida, analisa-se o meio ambiente e o desenvolvimento sustentável, bem como os seus desafios e o enfoque social. Ato contínuo, faz-se um paralelo entre a ética e o direito ambiental, destacando-se, ainda, a moral. Por fim, analisa-se a postura do setor privado frente à responsabilidade socioambiental e a ética ambiental nos dias atuais. A abordagem na presente pesquisa propõe uma responsabilidade socioambiental empresarial com base no princípio da precaução, bem como nos demais princípios que tornem possível um desenvolvimento sustentável, garantidores de um meio ambiente sadio para a presente e futuras gerações como dispõe a atual Constituição Federal. Utiliza-se do método hipotético-dedutivo com análise da literatura jurídica e da legislação vigente.

Background: The relevance of the food system for economic, environmental and social well-being is vital to consider. However, there is a lack of research covering issues and performance assessments of the supply chains in the food industry. Due to pressures on the natural environment and unsustainable production and distribution, Short Food Supply Chains (SFSC’s) have arisen as an alternative model to conventional supply chains. However, there is a need for more research in the field as its showing to be a growing trend in the food industry. Purpose: The purpose of this research is to study the topic of SFSC, where the focus in this paper is to explore what advantages and barriers food producers experience when operating within a SFSC. Method: This study is exploratory and follows an inductive and qualitative approach, where 6 semi-structured interviews with local food producers were used to collect data. The data was analysed and connected to previous literature using a thematic analysis.   Conclusion: The findings in this research illuminates that the advantages and barriers from selling through SFSC´s depends on the circumstances of the channel and the characteristics of the producers. They experienced advantages in their organization such as a high professional satisfaction, fair compensation and autonomy. The social proximity between the actors also facilitated the management of information and allowed for supply chain flexibility. However, producers also faced barriers such as the lack of proper governance in the SFSC channels, and logistical challenges such as the uncertainty of production and the difficulty of ensuring the efficiency of transportations. The analysis of SFSC’s is still in its early stages and the necessary innovations to attain the full positive effects have yet to be implemented.

Anotácia v anglickom jazyku: The aim of this thesis is to find out whether there is an interconnection between environmental responsibility and social relations. On the basis of ecological and theological texts we will analyse the issue of individual environmental responsibility in a household and its influence on human relations visible mainly in the families. Do we realize that polluting nature pollutes also ourselves? The first part discusses theoretical background of the issue. Subsequently this knowledge will be applied on actual problems, like separation, energy savings and other activities connected to a life in a household. This issue will also be analysed utilizing sociological research. Is there a difference in perception of environmental responsibility between secularized and Christian population? As a scope for the eco - ethical research, encyclical of Benedict XVI. Caritas in Veritate is used. Key words: environmental responsibility, environmental protection, separation, human relations, Caritas in Veritate

Humanity is facing problems on a scale never before encountered. This dissertation traces the roots of modern culture's destructive relationship to the planet with its habits of over-consumption and exceeding the limits of the planet's ecological systems. Educational institutions are embedded in and replicate an unsustainable culture. As educational leaders, we need to challenge a system that is morally and ecologically bankrupt while providing a path toward sustainability at the center of teaching and learning. Using a narrative scholarship approach and theoretical frameworks drawn from ecological thinking and place-based learning, this dissertation provides models for transforming secondary education. While critiquing the current model of high school, this dissertation argues that education for sustainability needs to be not only about curriculum change, but a change in the way we think about schooling, the buildings in which we educate, the food we provide and the relationships between schools and the communities in which they exist. It directly addresses social studies curriculum and offers a way of examining career pathways through the lens of education for sustainability.