Mitigation of environmental impacts: a study of the companies that compose the Camaçari Industrial Center (PIC)

• Main Authors: Sonia Maria da Silva Gomes, Thayse Santos da Cruz, Rafaela de Jesus Bastos Santos, Carolina Andrade Carvalho Silva
• Format: Article
• Language: English
• Published: Universidade Estadual Paulista 2016-09-01
• Series: GEPROS: Gestão da Produção, Operações e Sistemas
• Subjects: Environmental Disclosure; Mitigation of environmental impacts; Camaçari Industrial Center
• Online Access: http://revista.feb.unesp.br/index.php/gepros/article/view/1468

The purpose of this research was to map the environmental impacts of mitigation actions demonstrated in the sustainability reporting and financial statements of companies that compose the Camaçari Industrial Center (PIC) from 2007 to 2013. Data from the Industrial Development Committee of Camaçari was used to survey the companies. The final sample consisted of 14 companies. Content analysis was used to identify the information contained in these reports, based on the model proposed by Nossa (2002) for measuring environmental impacts. The results showed that the subcategory most mentioned in the sustainability reports was wastefulness. It was found in 430 instances, followed by Recycling (157), CO² (129), Contamination and Land Restoration (122), and Conservation of Natural Resources (108). The wastefulness subcategory was also more present in the financial statements, with 77 instances, followed by Contamination and Land Restoration (49) and Recycling (29). There was also a growing trend of disclosure of environmental liabilities. The evidence indicates that the companies are concerned primarily with the treatment and disposal of their waste (solid, liquid and gaseous). The results are restricted to the period and sample investigated. Further research is suggested to broaden the sample and investigate the relationship between disclosure of environmental mitigation actions related to environmental impacts and the financial performance of companies. Additionally, studies could investigate which factors influence the adoption and dissemination of these actions, in the perception of managers of Brazilian companies.