ARE ISO 14001 CERTIFIED FIRMS MORE PROFITABLE? AN APROACH TO OPEN COMPANIES IN BRAZIL

• Autor(a) principal: de Souza Campos, Lucila Maria
• Data de Publicação: 2013
• Outros Autores: Grzebieluckas, Cleci, Selig, Paulo Mauricio
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: REAd (Porto Alegre. Online)
• Texto Completo: https://seer.ufrgs.br/index.php/read/article/view/39182
• topic: meio ambiente; sistema de gestão ambiental; certificação ISO 14001; vantagem competitiva; performance; environment; environmental management system; ISO 14001 certification; competitive advantage; performance; medio ambiente; sistema de gestión ambiental; certificación ISO 14001; ventaja competitiva; desempeño

This paper aims to present the results of a study that identified in the Annual Report of Information (IAN) companies that presented in 2006 (covering the period of 2005) information related to environmental issues and to verify if there were differences in performance between those companies. There were identified three different groups of companies being, 45 who reported having a system of environmental monitoring, 40 companies that did not have any environmental information and 24 companies that reported to have the environmental certification (ISO 14001), totaling 109 companies distributed in seven sectors of the economy. The motivation to study these sectors of the economy was based on the Annex VIII of Law No 10165 of December 27, 2000, the National Environment Policy. According to this document, the activities of potentially polluting (PP) and users of natural resources (GU) of these sectors are considered of high and medium grade. Three variables were used for performance: return on assets (ROA), operating profit of Assets (ROAOP) and profitability of the PL (ROE). It was found through the analysis if there were significant differences in the variables of profitability among the three groups of companies. The results did not show statistically significant differences for any of the variables, however, the group of companies with environmental certification showed profitability higher in relation to other groups of companies for all variables of performance. Another feature observed was that the chemical industry has largest number of companies with ISO 14001 certification.