The combined use of environmental management controls in water performance: the influenceof the environmental capability of strategic proactivity

Authors

DOI:

https://doi.org/10.11606/issn.1982-6486.rco.2025.230636

Keywords:

Environmental management control system, Combined use of controls, Environmental capacity of strategic proactivity, Water performance

Abstract

Beef slaughterhouses generate environmental impacts due to the significant consumption of water and energy in their production processes, generation of waste and polluting effluents, in addition to an increase in greenhouse gases that harm the ozone layer. In this context, environmental strategies must be developed in order to reduce these impacts. Thus, the research seeks to analyze the influence that the combined use of diagnostic and interactive environmental management controls has on water performance, through the environmental capacity of strategic proactivity. To achieve this objective, a questionnaire was applied, and 149 responses were obtained, which were analyzed using structural equation modeling (PLS-SEM). The results show that the combination of diagnostic and interactive uses of environmental management controls positively influences the environmental capacity of strategic proactivity. And that such environmental capacity benefits water performance. The results also show the importance of the environmental capacity of strategic proactivity to achieve water performance in slaughterhouses. With these findings, the research contributes mainly to the Theory of the Natural Resource-Based View by considering the effects of the combined use of environmental management controls, diagnostic and interactive, towards sustainable results. And it contributes by showing that the combined use of environmental management controls is beneficial for improving water performance.

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Author Biographies

  • Leticia Matiolli Grejo, Universidade Estadual do Paraná

    Doutora em Ciências Contábeis pela Universidade Federal de Santa Catarina (UFSC), na linha de pesquisa de Contabilidade Gerencial e Avaliação de Desempenho, Mestra pelo Programa de Pós-Graduação em Ciências Contábeis da Universidade Estadual de Maringá, na linha de pesquisa de Contabilidade Gerencial (2016) e Bacharela em Ciências Contábeis também pela Universidade Estadual de Maringá (2013). Professora efetiva do Ensino Público Superior, com dedicação exclusiva TIDE, vinculada ao Centro de Ciências Sociais Aplicadas do Departamento de Ciências Contábeis, da Universidade Estadual do Paraná - UNESPAR, campus Apucarana

  • Rogério João Lunkes, Universidade Federal de Santa Catarina

    Possui graduação em Ciências Contábeis pela Universidade Federal de Santa Catarina (1996), mestrado (1999) e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2003), Pós-Doutorado pela Universidad de Valëncia-Espanha (2011) e pela Universitá di Macerata - Itália (2020). Atualmente é professor Titular da Universidade Federal de Santa Catarina. Coordenador do Programa de Pós-Graduação em Contabilidade da UFSC (2009-2010 e 2013-2014), e Sub-Coordenador do Programa de Pós-Graduação em Contabilidade da UFSC (2012 a 2013). Atual Editor-chefe da Revista Catarinense da Ciência Contábil. Tem experiência na área de Ciências Contábeis, com ênfase em Controladoria e Controle de Gestão, atuando principalmente nos seguintes temas: planejamento, controle e sistema de informações e instrumentos como, balanced scorecard e orçamento; além de estudos ambientais.

  • Fabrícia Silva da Rosa, Universidade Federal de Santa Catarina

    Professora adjunta da Universidade Federal de Santa Catarina. Líder do Grupo de Pesquisa NEIMAC/UFSC: Núcleo de Estudos em Inovação, Meio Ambiente e Contabilidade. Foi Chefe de Departamento de Ciências Contábeis de 2021 a 2023, e coordenadora do Programa de Pós-graduação em Controle de Gestão no período de 2020 a 2021. Atua como Professora do Programa de Pós-graduação em Contabilidade da UFSC. Em 2020 com a sua participação no projeto CAPES/PRINT/UFSC - NEXUS, atuou como Professora Visitante na Università di Macerata na Itália. Graduada em Ciências Contábeis (1999), com mestrado e doutorado em Engenharia de Produção pela Universidade Federal de Santa Catarina (2002), realizou doutorado sanduíche em Contabilitad pela Universitat de València - Espanha (2011) e pós-doutorado em Contabilidade pela Universidade Federal de Santa Catarina por meio do programa CAPES/PNPD (2012). Atua como Editora Associada da Revista de Contabilidad y Negócio da PUC/Perú. Em seus projetos de pesquisa tem resultado em publicações com pesquisadores da Espanha, de Portugal, dos Estados Unidos, Colombia, Peru e Itália. Tem experiência em Ciências Contábeis com foco em Meio Ambiente e Sociedade. Na área de meio ambiente tem atuado com foco nas organizações públicas e privadas para compreender os temas relacionados a evidenciação ambiental, contabilidade gerencial ambiental e Few-Nexus. Na área de sociedade tem atuado com foco nas organizações públicas para compreender temas como transparência pública, uso de tecnologias para a governança pública, e orçamento governamental.

  • Alcindo Cipriano Argolo Mendes, Federal University of Sergipe

    Graduado em Ciências Contábeis pela FIPAG (2003), mestre em Ciências Contábeis pela FUCAPE Business School (2008) e doutor em Contabilidade pela Universidade Federal de Santa Catarina-UFSC (2017). Ex-professor da Universidade Federal de Viçosa (UFV), atualmente é professor associado da Universidade Federal de Santa Catarina (UFSC), com atuação nos Programas de Pós Graduação em Contabilidade (PPGC) e Planejamento e Controle de Gestão (PPGCG). Experiência na área de Controladoria e Contabilidade Gerencial, tendo atuado no mercado como empresário, contador e controller. Os principais interesses de pesquisa estão relacionados com: Estratégia e Sistemas de Controle Gerencial; Controladoria e Contabilidade Gerencial; Métodos Quantitativos e Análise de Dados; Governança em empresas Cooperativas. Questões comportamentais relacionadas ao controle de gestão também fazem parte da linha de pesquisa. 

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Published

2026-03-17

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Vol. 19 (2025)

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Copyright (c) 2026 Dra. Leticia Matiolli Grejo, Dr. Rogério João Lunkes, Dra. Fabricia Silva da Rosa, Dr. Alcindo Cipriano Argolo Mendes

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How to Cite

Grejo, L. M., João Lunkes, R., Silva da Rosa, F., & Cipriano Argolo Mendes, A. (2026). The combined use of environmental management controls in water performance: the influenceof the environmental capability of strategic proactivity. Revista De Contabilidade E Organizações, 19, e230636. https://doi.org/10.11606/issn.1982-6486.rco.2025.230636