AN EMPIRICAL STUDY ON ENVIRONMENTAL RISK AND COST MANAGEMENT ON BRAZILIAN CORPORATIONS
Due to its business risks, companies inBrazilhave different environmental management. The objective of this study is to identify environmental risks and environmental cost management relationship in companies inBrazil. This research of applied nature, with exploratory characteristic, was carried out...
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| Principais autores: | , , |
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| Formato: | Online |
| Idioma: | por |
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Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/4155 |
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| Resumo: | Due to its business risks, companies inBrazilhave different environmental management. The objective of this study is to identify environmental risks and environmental cost management relationship in companies inBrazil. This research of applied nature, with exploratory characteristic, was carried out by an application of a questionnaire using the Likert scale, which was submitted to double evaluation: (1) analysis of content validity and (2) pre-test with preliminary sample. The questionnaire was submitted to 587 companies of Valor1000 database and had 39 answers. The survey’s analysis showed a positive correlation between the Environmental Risk and the Management of Environmental Costs: bigger the environmental risk, bigger environmental cost attention. There also is a strong relationship between risk perception and use of management tools. Another important result was the perception of managers related to the existence of high environmental costs in recent years with a tendency to expand. It was also noted that many companies do not adopt cost management tools recommended by the literature, although some has environmental strategic postures.Keywords: Environmental risks. Environmental Management. Environmental Costs. Cost management. |
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