Factors related to the maturity of Environmental Management Systems among Brazilian industrial companies

被引:1
|
作者
Severo Peixe, Blenio Cezar [1 ]
Trierweiller, Andrea Cristina [2 ]
Bornia, Antonio Cezar [3 ]
Tezza, Rafael [4 ]
de Souza Campos, Lucila Maria [3 ]
机构
[1] Univ Fed Parana, Dept Ciencias Contabeis, Curitiba, Parana, Brazil
[2] Univ Fed Santa Catarina, Ararangua, SC, Brazil
[3] Univ Fed Santa Catarina, Dept Engn Prod, Florianopolis, SC, Brazil
[4] Univ Estado Santa Catarina, Escola Super Adm & Gerencia, Florianopolis, SC, Brazil
来源
关键词
Environmental Management system; environmental disclosure; environmental maturity; ISO; 14001; certification; Brazilian industrial companies; ISO; 14001; CARBON FOOTPRINTS; TEXTILE-INDUSTRY; DISCLOSURE; SUSTAINABILITY; IMPLEMENTATION; ORGANIZATIONS; CERTIFICATION; DIFFUSION; CORPORATE;
D O I
10.1590/S0034-759020190104
中图分类号
F [经济];
学科分类号
02 ;
摘要
This study evaluates the factors that have a significant relationship to the level of maturity of the Environmental Management Systems (EMS) among Brazilian industrial companies. using a multiple linear regression model. The variables consider the respondents' characteristics, their categories, and other dummy variables. The results, in ascending order of their influence on the EMS maturity level, were possessing ISO 14001 certification, participation in the carbon market, disclosing information in reports (environmental disclosure), having a project to reduce water consumption, having a professional management model, having insurance against environmental accidents, company age, operating in the textile sector, and the legal constitution of the company Ltda.
引用
收藏
页码:29 / 42
页数:14
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