Treatment and analysis of acai residues production: a study from by the optics of ecoefficiency

• Autor(a) principal: Moreira, Márcia Athayde
• Data de Publicação: 2020
• Outros Autores: Ferreira de Sousa, Ana Lidia
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/18923
• topic: environmental accounting; social and environmental management; ecoefficiency; açai residues.; contabilidad ambiental; gestión social y ambiental; ecoeficiencia; resíduos de açai.; contabilidade ambiental; gestão socioambiental; ecoeficiência; resíduos de açaí.; Contabilidade Ambiental; gestão Socioambiental

Purpose: The main objective of this research was to raise together with the Acai sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment is being assigned to residues (açai seeds) by the açaí beaters, having as analysis parameters the accounting and socio-environmental standpoint, by the optics of  PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and what the social and environmental impact. However, they do not have a solid residues management plan, and, in the perception of most of them, the obligation to make the proper disposal of acai residues is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of acai seeds, the majority responded that the residues are destined for landfills, in spite the possibilities of reuse. When analyzing the treatment of waste by the accounting-Financial standpoint, it was observed as non-existent, which may be associated with the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidance for the reuse of residues, so that the Acai beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management.