Efeitos do sistema de gestão ambiental e do suporte da alta administração na relação entre práticas de contabilidade de gestão ambiental e desempenho
DOI:
https://doi.org/10.5585/2024.25487Palavras-chave:
sistema de gestão ambiental, suporte da alta administração, práticas de contabilidade de gestão ambiental, desempenhoResumo
Objetivo: analisar os efeitos mediadores do sistema de gestão ambiental e suporte da alta administração na relação entre as práticas de contabilidade de gestão ambiental e o desempenho.
Metodologia: pesquisa descritiva, quantitativa (MEE) e de levantamento, com a participação de 121 controllers de indústrias brasileiras.
Originalidade/Relevância: baseia-se na carência de estudos que focam nos fatores (sistema de gestão ambiental e suporte da administração) que influenciam a relação entre práticas de contabilidade de gestão ambiental e o desempenho ambiental, o que torna o estudo relevante para a discussão e ampliação do escopo de pesquisas no campo da estratégia e desempenho.
Principais resultados: os resultados evidenciaram uma relação positiva entre as práticas de contabilidade de gestão ambiental e o desempenho financeiro e ambiental. Estas práticas se relacionaram positivamente com o sistema de gestão ambiental e o suporte da alta administração e este suporte apresentou efeitos positivos no desempenho operacional e financeiro. Além disso, o sistema de gestão ambiental e o suporte da alta administração influenciam a relação entre as práticas e o desempenho empresarial.
Contribuições teóricas/metodológicas: este estudo agrega valor à literatura ao revelar a importância do sistema de gestão ambiental e do suporte da alta administração para o desenvolvimento de práticas de contabilidade de gestão ambiental e a promoção do desempenho operacional, financeiro e ambiental. Contribuições/gestão: para a gestão das empresas, os resultados contribuem ao evidenciar os benefícios do sistema de gestão ambiental e do suporte da alta administração para a promoção de práticas sustentáveis e consequentemente a obtenção de melhor desempenho.
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