ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2

This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Gabriella Rossi Keunecke, Vivian Osmari Uhlmann, Elisete Dahmer Pfitscher
Formato: article
Lenguaje:ES
PT
Publicado: Universidade Federal de Santa Catarina 2012
Materias:
Acceso en línea:https://doaj.org/article/26b1cbe94a014268a74582d30b1ec6ca
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
id oai:doaj.org-article:26b1cbe94a014268a74582d30b1ec6ca
record_format dspace
spelling oai:doaj.org-article:26b1cbe94a014268a74582d30b1ec6ca2021-11-11T15:49:45ZANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 21983-4535https://doaj.org/article/26b1cbe94a014268a74582d30b1ec6ca2012-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=319327516010https://doaj.org/toc/1983-4535This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and society. In the process of data collection, we used a checklist consisting of 153 questions arranged in key groups and subgroups, and was answered by the accountant of the institution studied. The school presented a global environmental sustainability of 41%, which is considered weak by the method adopted in this study. Key Marketing Group got the best index of environmental sustainability, with 73.66%. In contrast, the group key Accounting and Finance presented the lowest environmental sustainability, with only 17.72%, which led to the development of environmental management plan summary. There was little awareness and concern with social and environmental issues have not been observed a policy of environmental quality of the institution. In addition, we found the institution the economy of inputs and / or raw materials, were not perceived as control mechanisms of compliance of activities with environmental regulations, neither the registration of environmental assets.Gabriella Rossi KeuneckeVivian Osmari UhlmannElisete Dahmer PfitscherUniversidade Federal de Santa Catarinaarticleenvironmental sustainabilitysicogeageneration 2education institutionenvironmental managementenvironmental accountingEducation (General)L7-991Special aspects of educationLC8-6691ESPTRevista Gestão Universitária na América Latina , Vol 5, Iss 3, Pp 179-198 (2012)
institution DOAJ
collection DOAJ
language ES
PT
topic environmental sustainability
sicogea
generation 2
education institution
environmental management
environmental accounting
Education (General)
L7-991
Special aspects of education
LC8-6691
spellingShingle environmental sustainability
sicogea
generation 2
education institution
environmental management
environmental accounting
Education (General)
L7-991
Special aspects of education
LC8-6691
Gabriella Rossi Keunecke
Vivian Osmari Uhlmann
Elisete Dahmer Pfitscher
ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
description This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and society. In the process of data collection, we used a checklist consisting of 153 questions arranged in key groups and subgroups, and was answered by the accountant of the institution studied. The school presented a global environmental sustainability of 41%, which is considered weak by the method adopted in this study. Key Marketing Group got the best index of environmental sustainability, with 73.66%. In contrast, the group key Accounting and Finance presented the lowest environmental sustainability, with only 17.72%, which led to the development of environmental management plan summary. There was little awareness and concern with social and environmental issues have not been observed a policy of environmental quality of the institution. In addition, we found the institution the economy of inputs and / or raw materials, were not perceived as control mechanisms of compliance of activities with environmental regulations, neither the registration of environmental assets.
format article
author Gabriella Rossi Keunecke
Vivian Osmari Uhlmann
Elisete Dahmer Pfitscher
author_facet Gabriella Rossi Keunecke
Vivian Osmari Uhlmann
Elisete Dahmer Pfitscher
author_sort Gabriella Rossi Keunecke
title ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
title_short ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
title_full ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
title_fullStr ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
title_full_unstemmed ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
title_sort análise da sustentabilidade ambiental de uma instituição de ensino segundo o sistema contábil gerencial ambiental - geração 2
publisher Universidade Federal de Santa Catarina
publishDate 2012
url https://doaj.org/article/26b1cbe94a014268a74582d30b1ec6ca
work_keys_str_mv AT gabriellarossikeunecke analisedasustentabilidadeambientaldeumainstituicaodeensinosegundoosistemacontabilgerencialambientalgeracao2
AT vivianosmariuhlmann analisedasustentabilidadeambientaldeumainstituicaodeensinosegundoosistemacontabilgerencialambientalgeracao2
AT elisetedahmerpfitscher analisedasustentabilidadeambientaldeumainstituicaodeensinosegundoosistemacontabilgerencialambientalgeracao2
_version_ 1718433687977066496