FACTORS RELATED TO THE MATURITY OF ENVIRONMENTAL MANAGEMENT SYSTEMS AMONG BRAZILIAN INDUSTRIAL COMPANIES

Peixe, Blênio Cezar Severo; Trierweiller, Andréa Cristina; Bornia, Antonio Cezar; Tezza, Rafael; Campos, Lucila Maria de Souza

doi:10.1590/S0034-759020190104

Blênio Cezar Severo Peixe bleniocsp@gmail.com

Universidade Federal do Paraná, Departamento de Ciências Contábeis, Curitiba, PR, Brazil

https://orcid.org/0000-0001-8271-0628

Andréa Cristina Trierweiller andrea.ct@ufsc.br

Universidade Federal de Santa Catarina, Araranguá, SC, Brazil

https://orcid.org/0000-0002-9435-8083

Antonio Cezar Bornia cezar.bornia@gmail.com

Universidade Federal de Santa Catarina, Departamento de Engenharia de Produção, Florianópolis, SC, Brazil

https://orcid.org/0000-0003-3468-7536

Rafael Tezza rafaeltezza@yahoo.com.br

Universidade do Estado de Santa Catarina, Escola Superior de Administração e Gerência, Florianópolis, SC, Brazil

https://orcid.org/0000-0002-6539-4608

Lucila Maria de Souza Campos lucila.campos@ufsc.br

Universidade Federal de Santa Catarina, Departamento de Engenharia de Produção, Florianópolis, SC, Brazil

https://orcid.org/0000-0002-1610-7617

bleniocsp@gmail.com

andrea.ct@ufsc.br

cezar.bornia@gmail.com

rafaeltezza@yahoo.com.br

lucila.campos@ufsc.br

Evaluated by the double-blind review system. Scientific Editor: Mônica Abreu

20	The company considers whether resources (material, financial, human, and technological) are used efficiently to implement EMS programs
21	The company has a plan to make employees aware of the importance of the EMS
22	The company's employees receive training to operate according to the EMS
23	The company has a structured communication plan to disclose its environmental actions to internal and external opinion makers
24	The company documents the actions carried out annually on the EP
25	The company adopts procedures to control its operational activities that may cause changes to the environment
26	The company performs procedures to identify, prevent, and respond to environmental risks, and posts the procedures in areas of the company
27	The company works to adjust its products for clean production
28	The company adopts cleaner production in its operations
29	The company adopts the concept of the Brazilian solid waste policy of Law no. 12.305/2010 (return, recycling, reuse, and reprocessing)
30	The company adopts recycling programs
31	The company maintains procedures to monitor the results of its operations that may cause changes in the environment

42	The company holds periodic meetings to map the strengths and weaknesses identified in the EMS
43	The company analyzes threats and opportunities related to the environmental policy
44	The company analyzes threats and opportunities related to the stakeholders of the organization
45	The company analyzes threats and opportunities in response to changing technologies
46	The company analyzes threats and opportunities that arise in the development of new products and services
47	The company checks the EM for significant aspects beneficial to understanding and creating competitive advantage
48	There are persons responsible for verifying and periodically reviewing environmental aspects and impacts
49	Periodic analysis is conducted to define continuous improvement in the EM
50	Periodic analysis is conducted to identify the most critical areas related to the EM
51	The company develops activities for raising the awareness of employees in the designing and adoption of cleaner processes
52	The company conducts a general EP analysis and indicates paths for future steps
53	Within the approach of continuous improvement, the company prioritizes areas with environmental risk
54	The company uses the consolidation of indicators to issue a general diagnosis of the EM aligned with its EP
55	The company's suppliers are selected following the criteria of good environmental practices

Variable	Category	Dummy variable	Source
Company age	Number in years	-	Andersen and Jessen (2003)Andersen, E. S., & Jessen, S. A. (2003). Project maturity in organizations. International Journal of Project Management, 21(6), 457-461. doi:10.1016/S0263-7863(02)00088-1 https://doi.org/10.1016/S0263-7863(02)00... ; Cooke-Davies and Arzymanow (2003)Cooke-Davies, T. J., & Arzymanow, A. (2003). The maturity of project management in different industries: An investigation into variations between project management models. International Journal of Project Management, 21(6), 471-478. doi:10.1016/S0263-7863(02)00084-4 https://doi.org/10.1016/S0263-7863(02)00... ; Grant and Pennypacker (2006)Grant, K. P., & Pennypacker, J. S. (2006). Project management maturity: An assessment of project management capabilities among and between industries. IEEE Transactions on Engineering Management, 53(1), 59-68. doi:10.1109/TEM.2005.861802 https://doi.org/10.1109/TEM.2005.861802... ; Spenassato et al. (2015)Pennypacker, J. S., & Grant, K. P. (2003). Project management maturity: An industry benchmark. Project Management Journal, 34(1), 4-11. doi:10.1177/875697280303400102 https://doi.org/10.1177/8756972803034001... .
Sector (ST) where the company operates	Agroindustry	ST_Agroind	Marimon et al. (2010)Marimon, F., Casadesús, M., & Heras, I. (2010). Certification intensity level of the leading nations in ISO 9000 and ISO 14000 standards. International Journal of Quality & Reliability Management, 27(9), 1002-1020. doi:10.1108/02656711011084800 https://doi.org/10.1108/0265671101108480... ; Marimon et al. (2011)Marimon, F., Llach, J., & Bernardo, M. C. (2011). Comparative analysis of diffusion of the ISO 14001 standard by sector of activity. Journal of Cleaner Production, 19(15), 1734-1744. doi:10.1016/j.jclepro.2011.06.003 https://doi.org/10.1016/j.jclepro.2011.0... ; Castka e Prajogo (2013)Castka, P., & Prajogo, D. (2013). The effect of pressure from secondary stakeholders on the internalization of ISO 14001. Journal of Cleaner Production, 47, 245-252. doi:10.1016/j.jclepro.2012.12.034 https://doi.org/10.1016/j.jclepro.2012.1... ; To and Lee (2014)To, W. M., & Lee, P. K. C. (2014). Diffusion of ISO 14001 environmental management system: Global, regional and country-level analyses. Journal of Cleaner Production, 66, 489-498. doi:10.1016/j.jclepro.2013.11.076 https://doi.org/10.1016/j.jclepro.2013.1... ; Fischer et al. (2014)Fischer, Jan-Hendrik., Pfeiffer, D., Hellingrath, B., Scavarda, L. F., & Roberto, A. M. (2014). Robust parameter setting of supply chain flexibility measures using distributed evolutionary computing. Procedia CIRP, 19, 75-80. doi:org/10.1016/j.procir.2014.05.023 https://doi.org/10.1016/j.procir.2014.05... ; Jabbour and Jabbour (2009)Jabbour, A. B. L. S., & Jabbour, C. J. C. (2009). Are supplier selection criteria going green? Case studies of companies in Brazil. Industrial Management & Data Systems, 109(4), 477-495. doi: org/10.1108/02635570910948623 https://doi.org/10.1108/0263557091094862... ; Jabbour (2010Jabbour, C. J. C., Teixeira, A. A., Oliveira, J. H. C. de, & Soubihia, D. F. (2010) Managing environmental training in organizations: Theoretical review and proposal of a model. Management of Environmental Quality: An International Journal, 21(6), 830-844. doi:10.1108/14777831011077673 https://doi.org/10.1108/1477783101107767... , 2015Jabbour, C. J. C. (2015). Environmental training and environmental management maturity of Brazilian companies with ISO14001: Empirical evidence. Journal of Cleaner Production, 96(1), 331-338. doi:10.1108/02635570910948623 https://doi.org/10.1108/0263557091094862... ); Haddock-Freser e Tourelle (2010)Haddock-Freser, J. E., & Tourelle M. (2010). Corporate motivations for environmental sustainable development: Exploring the role of consumers in stakeholder engagement. Business Strategy and the Environment, 19(8), 527-542. doi:10.1002/bse.663 https://doi.org/10.1002/bse.663... ; Ormazabal and Sarriegi (2014)Ormazabal, M., & Sarriegi, J. M. (2014). Environmental management evolution: Empirical evidence from Spanin and Italy. Business Strategy and the Environment, 23(2), 73-88. doi:10.1002/bse.1761 https://doi.org/10.1002/bse.1761... ; Trierweiller et al. (2013)Trierweiller, A. C., Tezza, R., Peixe, B. C. S., Pereira, V. L. D. do V., Pacheco, W., Jr., Bornia, A. C., & Andrade, D. F. de. (2012). Measuring organizational effectiveness in information and communication technology companies using item response theory. Work (Reading, MA), 41(Suppl. 1), 2795-2802. doi:10.3233/WOR-2012-0526-2795 https://doi.org/10.3233/WOR-2012-0526-27... .
	Metallurgical, mechanical, and electro-electronic	ST_Metalmec
	Forestry, mineral, ceramic, and construction	ST_Fo_Mi Ce_Co
	Textile	ST_Textile
Management model of the company	Professional	Profesional_management	Gupta and Ines (2014)Gupta, S., & Innes, R. (2014). Private politics and environmental management. Journal of Environmental Economics and Management, 68(2), 319-339. doi:10.1016/j.jeem.2014.05.002 https://doi.org/10.1016/j.jeem.2014.05.0... ; Singh et al. (2015)Singh, N., Jain, S., & Sharma, P. (2015). Motivations for implementing environmental management practices in Indian industries. Ecological Economics, 109, 1-8. doi:10.1016/j.ecolecon.2014.11.003 https://doi.org/10.1016/j.ecolecon.2014.... .
Management model of the company	Family	-
Legal constitution (CJ) of the company	Publicly traded	LC_PT	Carvalho (2001)Carvalho, C. G. (2001). Introdução ao direito ambiental. São Paulo, SP: Letras & Letras.; Silva (2002)Silva, J. A. Da. (2002). Direito ambiental constitucional. São Paulo, SP: Malheiros.; Barbieri (2008)Barbieri, J. C. (2008). Gestão ambiental empresarial: Conceitos, modelos e instrumentos (2a ed.). São Paulo, SP: Saraiva.; Miranda (2010)Miranda, M. B. (2010). A pessoa jurídica e o meio ambiente: Um panorama legal sobre a situação brasileira. Revista Virtual Direito Brasil, 4(2). Recuperado de http://www.direitobrasil.adv.br/ http://www.direitobrasil.adv.br/... .
	Privately held	LC_PH
	Private limited company	LC_LL
Variable	Category	Dummy variable	Source
The company discloses its information through environmental disclosures	Yes/No	Disclosure	Cormier and Magnan (2003)Cormier, D., & Magnan, M. (2003). Environmental reporting management: A continental European perspective. Journal of Accounting and Public Policy, 22(1), 43-62. doi.org/10.1016/S0278-4254(02)00085-6 https://doi.org/10.1016/S0278-4254(02)00... ; Ramos and Melo (2006)Ramos, T. B., & Melo, J. J. de. (2006). Developing and implementing an environmental performance index for the Portuguese military. Business Strategy and the Environment, 15(2), 71-86. doi:10.1002/bse.440 https://doi.org/10.1002/bse.440... ; Calixto (2007)Calixto, L. (2007). Uma análise da evidenciação ambiental de companhias brasileiras: De 1997 a 2005. Revista UnB Contábil, 10(1), 9-37.; Xu et al. (2012)Xu, X. D., Zeng, S. X., & Tam, C. M. (2012). Stock market's reaction to disclosure of environmental violations: Evidence from China. Journal of Business Ethics, 107(2), 227-237. doi:10.1007/s10551-011-1035-2 https://doi.org/10.1007/s10551-011-1035-... ; Trierweiller et al. (2013)Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298-305. doi:10.1016/j.jclepro.2012.10.025 https://doi.org/10.1016/j.jclepro.2012.1... .
ISO 14001 certified	Yes/No	ST_Agroind	González-Benito e González-Benito (2006)González-Benito, J., & González-Benito, O. (2006). The role of stakeholder pressure and managerial values in the implementation of environmental logistics practices. International Journal of Production Research, 44, 1353-1373. doi:10.1080/00207540500435199 https://doi.org/10.1080/0020754050043519... ; Boiral (2006)Boiral, O. (2006). Global warming: Should companies adopt a proactive strategy? Long Range Planning, 39(3), 315-330. doi:10.1016/j.lrp.2006.07.002 https://doi.org/10.1016/j.lrp.2006.07.00... ; Halila and Tell (2013)Halila, F., & Tell, J. (2013). Creating synergies between SMEs and universities for ISO 14001 certiﬁcation. Journal of Cleaner Production, 48, 85-92. doi:10.1016/j.jclepro.2012.11.014 https://doi.org/10.1016/j.jclepro.2012.1... ; To and Lee (2014)To, W. M., & Lee, P. K. C. (2014). Diffusion of ISO 14001 environmental management system: Global, regional and country-level analyses. Journal of Cleaner Production, 66, 489-498. doi:10.1016/j.jclepro.2013.11.076 https://doi.org/10.1016/j.jclepro.2013.1... ; Corazza, (2016)Corazza, R. I. (2016, Julho/Dezembro). Gestão ambiental e mudanças da estrutura organizacional. RAE-Eletrônica, 2(2). Recuperado de https://rae.fgv.br/rae-eletronica/ https://rae.fgv.br/rae-eletronica/... .
Has a project to reduce water consumption	Yes/No	Water	Melnyk et al. (2003)Melnyk, S. A., Sroufe, R. P., & Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management, 21(3), 329-351. doi:10.1016/S0272-6963(02)00109-2 https://doi.org/10.1016/S0272-6963(02)00... .
Has a project to reduce energy consumption	Yes/No	Energy	Melnyk et al. (2003)Melnyk, S. A., Sroufe, R. P., & Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management, 21(3), 329-351. doi:10.1016/S0272-6963(02)00109-2 https://doi.org/10.1016/S0272-6963(02)00... ; Trierweiller et al. (2013)Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298-305. doi:10.1016/j.jclepro.2012.10.025 https://doi.org/10.1016/j.jclepro.2012.1... ; Jabbour (2015)Jabbour, C. J. C. (2015). Environmental training and environmental management maturity of Brazilian companies with ISO14001: Empirical evidence. Journal of Cleaner Production, 96(1), 331-338. doi:10.1108/02635570910948623 https://doi.org/10.1108/0263557091094862... .
Has a project to reduce raw material (RM) consumption	Yes/No	RM	Melnyk et al. (2003)Melnyk, S. A., Sroufe, R. P., & Calantone, R. (2003). Assessing the impact of environmental management systems on corporate and environmental performance. Journal of Operations Management, 21(3), 329-351. doi:10.1016/S0272-6963(02)00109-2 https://doi.org/10.1016/S0272-6963(02)00... .
Has insurance against environmental accidents	Yes/No	Insurance	Trierweiller et al. (2013)Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298-305. doi:10.1016/j.jclepro.2012.10.025 https://doi.org/10.1016/j.jclepro.2012.1... ; Gupta and Innes (2014)Gupta, S., & Innes, R. (2014). Private politics and environmental management. Journal of Environmental Economics and Management, 68(2), 319-339. doi:10.1016/j.jeem.2014.05.002 https://doi.org/10.1016/j.jeem.2014.05.0... ; Singh et al. (2015)Singh, N., Jain, S., & Sharma, P. (2015). Motivations for implementing environmental management practices in Indian industries. Ecological Economics, 109, 1-8. doi:10.1016/j.ecolecon.2014.11.003 https://doi.org/10.1016/j.ecolecon.2014.... .
Company participates in the carbon market	Yes/No	Carbon market	Perez et al. (2008)Perez, R. A., Ribeiro, M. de S., Cunha, J. V. A. da, & Rezende, A. J. (2008). Reflexos contábeis e socioambientais dos créditos de carbono brasileiros. Revista de Educação e Pesquisa em Contabilidade, 2(3), 56-83. doi:10.17524/repec.v2i3.34 https://doi.org/10.17524/repec.v2i3.34... ; Jabbour et al. (2010)Trierweiller, A. C., Peixe, B. C. S., Tezza, R., Bornia, A. C., & Campos, L. M. S. (2013). Measuring environmental management disclosure in industries in Brazil with item response theory. Journal of Cleaner Production, 47, 298-305. doi:10.1016/j.jclepro.2012.10.025 https://doi.org/10.1016/j.jclepro.2012.1... ; Sundarakani et al. (2010)Sundarakani, B., Souza, M., R., Goh, M., Wagner, S. M., & Manikandan, S. (2010). Modeling carbon footprints across the supply chain. International Journal of Production Economics, 128(1), 43-50. doi:10.1016/j.ijpe.2010.01.018 https://doi.org/10.1016/j.ijpe.2010.01.0... ; Hua et al. (2011)Hua, G., Cheng, T. C. E., & Wang, S. (2011). Managing carbon footprints in inventory management. International Journal of Production Economics, 132(2), 178-185. doi:10.1016/j.ijpe.2011.03.024 https://doi.org/10.1016/j.ijpe.2011.03.0... .

Variable	Non-standard coefficient		Standardized coefficient	t	p-value	Collinearity
Variable	B	Std. error	Beta	t	p-value	Tolerance	Variance inflation factor
(Constant)	-0.513	0.176		-2.925	0.004
ISO 14001	1.064	0.133	0.344	7.998	0.000	0.919	1.089
Carbon market	0.724	0.204	0.158	3.540	0.000	0.854	1.171
Environmental disclosure	0.419	0.131	0.155	3.189	0.002	0.724	1.381
Water	0.413	0.119	0.159	3.459	0.001	0.809	1.236
Professional management	0.367	0.126	0.131	2.910	0.004	0.838	1.193
Insurance	0.325	0.123	0.117	2.641	0.009	0.875	1.143
Age	0.022	0.006	0.181	3.905	0.000	0.794	1.259
ST_Textile	-0.287	0.134	-0.092	-2.138	0.033	0.919	1.088
LC_private limited	-0.326	0.129	-0.119	-2.533	0.012	0.777	1.287

	Sum of squares	Degrees of freedom	Squares mean	F	Sig.
Regression	251.713	9	27.968	28.638	< 0.001
Residual	321.300	329	0.977
Total	573.013	338

R	R²	Adjusted R²	Standard estimated error
0.663	0.439	0.424	0.988

[1] bleniocsp@gmail.com

1	The company considers EP in its strategic planning
2	The company considers the environmental risks related to its operation in the process of designing its EP
3	The company considers whether the competitors are certified or have an EMS when analyzing the EP scenario in its strategic planning
4	There is a person responsible for developing and implementing the EP in the company
5	The company has an adequate structure (location, computerized system, and equipment) to conduct the process of EP implementation
6	The company defines financial resources to implement EP
7	The company periodically identifies the environmental legislation applicable to its activities, products, and services
8	The company considers competition in the process and design of its EP
9	The company considers the funding bodies in the process and design of its EP
10	The company considers the certifying bodies in the process and design of its EP

11	When defining objectives and targets, the company takes into account the opinion of the stakeholders
12	In defining objectives and goals, the company includes technological changes
13	In defining objectives and goals, the company includes changes and revisions of the environmental legislation
14	In defining objectives and goals, the company includes information on its public image regarding the environment
15	The programs foresee the reduction in the consumption of water, energy, raw material, and volume of waste
16	The company defines resources (human, financial, technological, and material) compatible with the goals and objectives for implementing EMS programs
17	The company defines who is responsible for implementing the programs aligned to achieve the goals and objectives
18	In planning, the company considers investment forecasts for research and development in the EP area
19	The company defines the indicators to monitor and evaluate the fulfillment of environmental objectives and goals

32	The company periodically checks the non-compliance reports to implement preventive and corrective actions
33	The company conducts diagnosis for preventive and corrective actions by accredited bodies
34	The company carries out compensatory actions to recover degraded areas
35	There are procedures for verifying the effectiveness of preventive actions in the company
36	There are procedures for verifying the effectiveness of corrective actions in the company
37	The impacts, costs, and risks associated with non-compliance with the EMS are assessed
38	The company has an environmental audit structure to check for EMS compliance
39	The company can measure financial gains from environmental practices
40	The company uses indicators to assess compliance and non-compliance of preventive and corrective actions
41	The company uses indicators to monitor EMS implementation

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FACTORS RELATED TO THE MATURITY OF ENVIRONMENTAL MANAGEMENT SYSTEMS AMONG BRAZILIAN INDUSTRIAL COMPANIES

ABSTRACT