文章基本信息

标题：Análise da afinidade dos princípios da governança corporativa à norma de sistema de gestão ambiental ISO 14001
其他标题：Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard
本地全文：下载
作者：Grotta, Renata Carolina ; Machado Júnior, Celso ; Souza, Maria Tereza Saraiva de 等
期刊名称：Gestão & Produção
印刷版ISSN：0104-530X
电子版ISSN：1806-9649
出版年度：2020
卷号：27
期号：2
页码：1-19
DOI：10.1590/0104-530x4026-20
出版社：Universidade Federal de São Carlos
摘要：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.
关键词：Sustentabilidade;Código das melhores práticas de governança corporativa;NBR ISO 14001;Compliance
其他关键词：Sustainability;Code of best corporate governance practices;ISO 14001;Compliance