Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard

Q3 Engineering

Gestao e Producao Pub Date : 2020-05-11 DOI:10.1590/0104-530x4026-20

Renata Carolina Grotta, Celso Machado Júnior, Maria Tereza Saraiva de Souza, Daielly Melina Nassif Mantovani Ribeiro, Roberto Bazanini

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引用次数: 3

Abstract

Abstract The purpose of this research is to analyze the adherence of the NBR ISO 14001 standard to the Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices. The perspective established in the research interprets the existence of synergy between management supported by the Environmental Management Systems standard and the Code of Best Corporate Governance Practices. The research analyzed the contents of 177 environmental audit reports, performed by a certification company, which involved a set of 139 companies certified by NBR ISO 14001. It then related the requirements of the environmental management system with the elements present in the IBGC code. It identified the adherence to several requirements in common between the two systems analyzed, thus indicating the adequacy of establishing synergy in actions, and in the information held by both, providing benefits to the organization. Environmental auditing data indicate that companies have more difficult-to-handle items related to operational control, emergency preparedness and assessment of compliance with legal and other requirements. This is important information in the context of corporate governance, since it indicates potential risks that must be eliminated in order to guarantee the perenniality of the organization.

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浅析公司治理原则与iso14001环境管理体系标准的亲和力

摘要本研究的目的是分析NBR ISO 14001标准对巴西公司治理协会最佳公司治理实践准则的依从性。研究建立的视角解释了环境管理体系标准与最佳公司治理实践准则支持的管理之间存在协同作用。该研究分析了一家认证公司执行的177份环境审计报告的内容，其中涉及139家通过NBR ISO 14001认证的公司。然后将环境管理体系的要求与IBGC规范中的要素联系起来。它确定了所分析的两个系统之间对若干共同要求的遵守，从而表明在行动和双方掌握的信息中建立协同作用的适当性，从而为组织提供利益。环境审计数据表明，公司在业务控制、应急准备和评估遵守法律和其他要求方面有更多难以处理的项目。这在公司治理的背景下是重要的信息，因为它表明了为了保证组织的长期性必须消除的潜在风险。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Gestao e Producao Engineering-Industrial and Manufacturing Engineering

CiteScore

1.60

自引率

0.00%

发文量

审稿时长

44 weeks

期刊介绍： Gestão & Produção is a journal published four times a year year (March, June, September and December) by the Departamento de Engenharia de Produção (DEP) of Universidade Federal de São Carlos (UFSCar). The first issue of Gestão & Produção was published in April, 1994. Actually, G&P was result of experience of professors of DEP/UFSCar in editing, in the beginning, "Cadernos DEP" in the 1980s, followed by "Cadernos de Engenharia de Produção". The last three issues of "Cadernos de Engenharia de Produção" were a test previous to the launch of Gestão & Produção because most of the journal characteristics were already established, like regularity.