ENVIRONMENTAL TECHNOLOGIES AND IMPACTS ON ECONOMIC AND FINANCIAL PERFORMANCE: THE CASE OF CELULOSE IRANI S/A

Detalhes bibliográficos
Autor(a) principal: Lazzarotti, Fábio
Data de Publicação: 2014
Outros Autores: Sehnem, Simone, Pavão, Yeda Maria Pereira, Alberton, Anete, Marinho, Sidnei
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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spelling 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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