Práticas de gestão ambiental e indicadores de desempenho competitivo em indústrias de doces.

Abstract

Nowadays, the society has been presenting a growing concern with the themes related to the environment, and becoming curious and demanding with its preservation. In view of this perspective, the present research had the objective of analyze Environmental Accounting as a management tool for the competitive performance of some candy industries in the SertãoParaíba. The methodology used was descriptive and quantitative-qualitative, with the application of a questionnaire to the owners of the Candy industries. In view of the analysis of the results, it was found that, although all the industries analyzed work within the standards and never have been penalized by any environmental infraction, they in their entirety are unaware of environmental accounting as a management tool. Regarding the practice of a performance measurement model, the results were not different, they stated they did not adopt, but presented positive results in some perspectives, lacking for them a search of knowledge about the reality that they are inserted, fact that will provide better performance in the decision-making.