MANAGERS’ PERCEPTIONS ABOUT THE CONTRIBUTIONS OF THE ISO 14001 CERTIFICATION PROCESS TO ENVIRONMENTAL ACCOUNTING PRACTICES
DOI:
https://doi.org/10.11606/rco.v7i17.56665Keywords:
Environmental accounting practices. ISO 14001 certification. Agroindustry. Sustainability. Social accountabilityAbstract
The need to harmonize economic development with environmental protection gave rise to what is usually called development and sustainability. This study is aimed at getting to know managers’ perception about the ISO 14001 certification process in environmental management practices in a sugar and alcohol industry in the State of Minas Gerais, Brazil. A descriptive research with a qualitative approach was undertaken. Data were collected through interviews and documentary analysis. The certification process is integrated in the environmental management system and the other fact areas enhance the effectiveness of environmental management practices. The environmental certification process benefits from the implementation of an environmental management system, with a view to improving environmental performance and, consequently, other aspects like company image and the value added to the product. In conclusion, the integrated action of the management team, environmental certification and other areas leads to a better environmental performance, thus contributing to the alignment among management, targets and organizational strategies.Downloads
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