ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A
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Data de Publicação: | 2014 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contextus (Fortaleza. Online) |
Texto Completo: | http://periodicos.ufc.br/contextus/article/view/32171 |
Resumo: | This article analyzes the impact of environment technologies in the financial performance of company’s pulp and paper. Among the investments it was delimited in this study, two projects implemented by the company: the plant cogeneration power station and upgrading of sewage treatment station. To collect data, document analysis and content was conducted by means of descriptive and quantitative procedure, based on secondary data available in sustainability reporting and financial statements. Environmental investments seem to have favorably impacted the financial performance of the organization, taking into account only the indicators of economic value and cash flow, in particular MVA and EBITDA despite the international financial crisis. However, there is evidence that environmental investments are in line with the policy to mitigate environmental impacts during the production process of the company Irani. This is proved by the results obtained so far, which shows that the CDM projects since its consolidation enabled a reduction in the emission of approximately 200 000 tonnes of CO2 a year. |
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ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/ATECNOLOGIAS AMBIENTAIS E OS IMPACTOS NO DESEMPENHO ECONÔMICO-FINANCEIRO: O CASO DA CELULOSE IRANI S/AEnvironmental technologies. Performance. Economic-financial indicators. Sustainability reports. Financial statements.Tecnologias ambientais. Desempenho. Indicadores econômico-financeiros. Relatórios de sustentabilidade. Demonstrações financeiras.This article analyzes the impact of environment technologies in the financial performance of company’s pulp and paper. Among the investments it was delimited in this study, two projects implemented by the company: the plant cogeneration power station and upgrading of sewage treatment station. To collect data, document analysis and content was conducted by means of descriptive and quantitative procedure, based on secondary data available in sustainability reporting and financial statements. Environmental investments seem to have favorably impacted the financial performance of the organization, taking into account only the indicators of economic value and cash flow, in particular MVA and EBITDA despite the international financial crisis. However, there is evidence that environmental investments are in line with the policy to mitigate environmental impacts during the production process of the company Irani. This is proved by the results obtained so far, which shows that the CDM projects since its consolidation enabled a reduction in the emission of approximately 200 000 tonnes of CO2 a year.Este artigo analisa o impacto das tecnologias ambientais no desempenho econômico-financeiro de uma empresade papel e celulose. Entre os investimentos, delimitaram-se neste estudo dois projetos implementados pelaempresa: a usina de cogeração de energia e a modernização da Estação de Tratamento de Efluentes. Para a coletade dados, a análise documental e de conteúdo foi realizada por meio de procedimento descritivo-quantitativo, apartir dos dados secundários disponíveis nos relatórios de sustentabilidade e de demonstrações financeiras. Osinvestimentos ambientais parecem ter impactado favoravelmente no desempenho econômico-financeiro daorganização, levando-se em conta somente os indicadores de valor econômico e de geração de caixa, emespecífico o MVA e o EBITDA, não obstante a crise financeira internacional. Contudo, há evidências de que osinvestimentos ambientais se coadunam com a política de mitigação dos impactos ambientais durante o processoprodutivo da empresa Irani. Isso se comprova pelos resultados obtidos até o momento, que evidenciam que osprojetos de MDL, desde sua consolidação, possibilitaram a redução da emissão de aproximadamente 200 miltoneladas de CO2 ao ano.FEAAC/UFC2014-01-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://periodicos.ufc.br/contextus/article/view/3217110.19094/contextus.v12i1.32171Contextus - Contemporary Journal of Economics and Management; Vol 12 No 1: jan/abr 2014; 56-80Contextus – Revista Contemporánea de Economía y Gestión; Vol. 12 Núm. 1: jan/abr 2014; 56-80Contextus – Revista Contemporânea de Economia e Gestão; v. 12 n. 1: jan/abr 2014; 56-802178-92581678-2089reponame:Contextus (Fortaleza. Online)instname:Universidade Federal do Ceará (UFC)instacron:UFCporhttp://periodicos.ufc.br/contextus/article/view/32171/72469Copyright (c) 2014 Revista: apenas para a 1a. publicaçãohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessLazzarotti, FábioSehnem, SimonePavão, Yeda Maria PereiraAlberton, AneteMarinho, Sidnei2021-11-22T12:14:00Zoai:periodicos.ufc:article/32171Revistahttp://periodicos.ufc.br/contextusPUBhttp://periodicos.ufc.br/contextus/oairevistacontextus@ufc.br2178-92581678-2089opendoar:2021-11-22T12:14Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC)false |
dc.title.none.fl_str_mv |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A TECNOLOGIAS AMBIENTAIS E OS IMPACTOS NO DESEMPENHO ECONÔMICO-FINANCEIRO: O CASO DA CELULOSE IRANI S/A |
title |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
spellingShingle |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A Lazzarotti, Fábio Environmental technologies. Performance. Economic-financial indicators. Sustainability reports. Financial statements. Tecnologias ambientais. Desempenho. Indicadores econômico-financeiros. Relatórios de sustentabilidade. Demonstrações financeiras. |
title_short |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
title_full |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
title_fullStr |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
title_full_unstemmed |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
title_sort |
ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A |
author |
Lazzarotti, Fábio |
author_facet |
Lazzarotti, Fábio Sehnem, Simone Pavão, Yeda Maria Pereira Alberton, Anete Marinho, Sidnei |
author_role |
author |
author2 |
Sehnem, Simone Pavão, Yeda Maria Pereira Alberton, Anete Marinho, Sidnei |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Lazzarotti, Fábio Sehnem, Simone Pavão, Yeda Maria Pereira Alberton, Anete Marinho, Sidnei |
dc.subject.por.fl_str_mv |
Environmental technologies. Performance. Economic-financial indicators. Sustainability reports. Financial statements. Tecnologias ambientais. Desempenho. Indicadores econômico-financeiros. Relatórios de sustentabilidade. Demonstrações financeiras. |
topic |
Environmental technologies. Performance. Economic-financial indicators. Sustainability reports. Financial statements. Tecnologias ambientais. Desempenho. Indicadores econômico-financeiros. Relatórios de sustentabilidade. Demonstrações financeiras. |
description |
This article analyzes the impact of environment technologies in the financial performance of company’s pulp and paper. Among the investments it was delimited in this study, two projects implemented by the company: the plant cogeneration power station and upgrading of sewage treatment station. To collect data, document analysis and content was conducted by means of descriptive and quantitative procedure, based on secondary data available in sustainability reporting and financial statements. Environmental investments seem to have favorably impacted the financial performance of the organization, taking into account only the indicators of economic value and cash flow, in particular MVA and EBITDA despite the international financial crisis. However, there is evidence that environmental investments are in line with the policy to mitigate environmental impacts during the production process of the company Irani. This is proved by the results obtained so far, which shows that the CDM projects since its consolidation enabled a reduction in the emission of approximately 200 000 tonnes of CO2 a year. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-01-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/32171 10.19094/contextus.v12i1.32171 |
url |
http://periodicos.ufc.br/contextus/article/view/32171 |
identifier_str_mv |
10.19094/contextus.v12i1.32171 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufc.br/contextus/article/view/32171/72469 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista: apenas para a 1a. publicação https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
FEAAC/UFC |
publisher.none.fl_str_mv |
FEAAC/UFC |
dc.source.none.fl_str_mv |
Contextus - Contemporary Journal of Economics and Management; Vol 12 No 1: jan/abr 2014; 56-80 Contextus – Revista Contemporánea de Economía y Gestión; Vol. 12 Núm. 1: jan/abr 2014; 56-80 Contextus – Revista Contemporânea de Economia e Gestão; v. 12 n. 1: jan/abr 2014; 56-80 2178-9258 1678-2089 reponame:Contextus (Fortaleza. Online) instname:Universidade Federal do Ceará (UFC) instacron:UFC |
instname_str |
Universidade Federal do Ceará (UFC) |
instacron_str |
UFC |
institution |
UFC |
reponame_str |
Contextus (Fortaleza. Online) |
collection |
Contextus (Fortaleza. Online) |
repository.name.fl_str_mv |
Contextus (Fortaleza. Online) - Universidade Federal do Ceará (UFC) |
repository.mail.fl_str_mv |
revistacontextus@ufc.br |
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1798045751654219776 |