ENVIRONMENTAL THERMOMETER: A STUDY ABOUT COMMITMENT AND PERFORMANCE OF AN ENTERPRISE ENVIRONMENTAL MANAGEMENT OF TEXTILE SECTOR OF SANTA CATARINA STATE

• Autor(a) principal: Rosa, Fabrícia Silva da
• Data de Publicação: 2012
• Outros Autores: Costa, Gabriel Donadio, Pifitscher, Elisete Dahmer, Lunkes, Rogério João
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/2137

The present research aims to evaluate the environmental commitment and performance levels of a textile sector enterprise. The objective to be reached was applied a structured questionnaire of 28 closed questions and a content analyses of the sustainability report in 2011. The questionnaire is built from a literature review about environmental control and disclosure, the content analyses is held based on 103 assessment criteria of the EDE model. It was verified as a result that the enterprise formally gets engaged with the questions related to natural resource consumptions such as water and energy, biodiversity, impact managements such as effluent emissions and waste generations that establish water and energy reduction targets. The professional responsibility is stimulated, establishing policies and managerial approaches for benefiting the environment. It controls and establishes targets for environmental management; however, it needs to widen its environmental disclosure levels. It is suggested for further researches: (i) multi-case studies; (ii) to widen the report analyses period to evaluate also the given information evolution; (iii) to correlate commitment data of the management and information with economical and financial performance of the enterprises.    Key-words: Commitment. Performance. Environmental management. Performance assessment. Indicators.