Práticas de controle interno e gestão de riscos ambientais no polo industrial de Cubatão

Abstract

With increasing discussions about the consequences of unbridled growth, especially in the second half of the twentieth century, many government actions have already been taken, among them several conferences on the environment, such as Stockholm in 1972, proposed the development agenda and creation of laws and regulations in order to curb the neglect of nature. Fits into this context the city of Cubatão located in the state of São Paulo, which was earlier considered a milestone of economic growth, but as a consequence caused environmental degradation in the region. The industries located in this hub, due to the environmental problems caused, suffered external pressures from government and civil society to conform, in this way, the process of developing environmental management that involves, among other things, the development of internal controls came and risk management. The objective of this research is to identify and analyze internal control practices and environmental risk management practiced by companies in the industrial pole of Cubatão, both for specific objectives were used for the operation of identifying environmental strategies developed by companies from the beginning the pollution control program launched by the state government of São Paulo, in 1983, check which programs of environmental management were used and how they were integrated into organizations and analyze the perception of the collaboration of accounting systems to environmental areas as well as the mechanisms of disclosure. The research was conducted in four companies in the region, indicated by the area's environment Cetesb, steel being one a chemical industry, responsible for production and calcining petroleum coke and other responsible for providing integrated logistics services. Interviews with environmental managers and representatives of financial areas were performed. The collected data were investigated in accordance with constructs based on the theoretical framework, which analyzed the dimensions environmental strategies, environmental management systems, risk management, internal controls and accounting practices. After this survey categories that defined the key aspects of each dimension of the constructs were prepared. It follows that companies have internal control practices and environmental risk management literature and consonants that these are based mainly on environmental strategies developed by senior management, in addition, developed in this study a model of analysis of these practices that can be replicated or improved in other studies to examine the same aspects. It is understood that yet, especially in accounting organizations need to develop new practices to guide them