ABSTRACT
Objective: The present study sought to analyze the opportunities and challenges of environmental auditing in organizations.
Methodology: The research adopted an exploratory and descriptive approach to investigate the perceptions of fifteen managers regarding environmental auditing in a specific municipality in Brazil. Using qualitative methods, such as in-depth interviews, the interviews were conducted in a semi-structured manner, allowing managers to freely express their experiences and opinions on environmental auditing. The data were analyzed using the technique of discourse analysis.
Results and data analysis: Most managers sec auditing as crucial to promote responsible environmental management, identify improvements and ensure legal compliance. However, they face significant challenges, such as the complexity of environmental regulations and implementation costs. These challenges require ongoing efforts to stay up-to-date and allocate adequate resources. Managers recognize legal compliance as essential to avoid penalties and protect the company's reputation.
Conclusion: The research offers theoretical and practical subsidies to organizations interested in strengthening their environmental practices, highlighting the importance of developing effective strategies and implementing sustainable practices.
Keywords: Environmental Audit, Socio-environmental Management, Organization, Environment, Administration.
RESUMO
Objetivo: O presente estudo buscou analisar as oportunidades e os desafios da auditoria ambiental nas organizações.
Metodologia: A pesquisa adotou uma abordagem exploratória e descritiva para investigar as percepções de quinze gestores em relação à auditoria ambiental em um município específico do Brasil. Utilizando métodos qualitativos, como entrevistas em profundidade, as entrevistas foram conduzidas de forma semi estruturada, permitindo que os gestores expressassem livremente suas experiências e opiniões sobre a auditoria ambiental. Os dados foram analisados através da técnica de análise do discurso.
Resultados e análise dos dados: A maioria dos gestores vê a auditoria como crucial para promover uma gestão ambiental responsável, identificar melhorias e garantir conformidade legal. No entanto, eles enfrentam desafios significativos, como a complexidade das regulamentações ambientais e os custos de implementação. Estes desafios exigem esforços contínuos para manter-se atualizado e alocar recursos adequados. Os gestores reconhecem a conformidade legal como essencial para evitar penalidades e proteger a reputação da empresa.
Conclusão: A pesquisa oferece subsídios teóricos e práticos para organizações interessadas em fortalecer suas práticas ambientais, destacando a importância de desenvolver estratégias eficazes e implementar práticas sustentáveis.
Palavras-chave: Auditoria Ambiental, Gestão Socioambiental, Organização, Meio Ambiente, Administração.
RESUMEN
Objetivo: Analizar las oportunidades y desafíos de la auditoría ambiental en las organizaciones.
Metodología: La investigación adoptó un enfoque exploratorio y descriptivo para indagar las percepciones de quince directivos respecto a la auditoría ambiental en un municipio específico de Brasil. Utilizando métodos cualitativos, como entrevistas a fondo, las entrevistas se realizaron de manera semicstructurada, lo que permitió a los administradores expresar libremente sus experiencias y opiniones sobre la auditoría ambiental. Los datos se analizaron mediante la técnica de análisis del discurso.
Análisis de resultados y datos: La mayoría de los administradores consideran que la auditoría es crucial para promover una gestión ambiental responsable, identificar mejoras y garantizar el cumplimiento legal. Sin embargo, se enfrentan a importantes desafíos, como la complejidad de las normas ambientales y los costos de implementáción. Estos desafíos requieren esfuerzos continuos para mantenerse al día y asignar recursos adecuados. Los gerentes reconocen que el cumplimiento legal es esencial para evitar sanciones y proteger la reputación de la compañía.
Conclusión: La investigación ofrece subsidios teóricos y prácticos a organizaciones interesadas en fortalecer sus prácticas ambientales, destacando la importancia de desarrollar estrategias efectivas e implementar prácticas sustentables.
Palabras clave: Auditoría Ambiental, Gestión Socioambiental, Organización, Medio ambiente, Administración.
1 INTRODUCTION
Human interventions in the environment, known as anthropic actions, have unleashed a series of impacts of significant and often adverse magnitude. These impacts cover a diverse range of environmental domains, including air and water pollution, deforestation, biodiversity loss and climate change. The uncontrolled emission of greenhouse gases, resulting mainly from the burning of fossil fuels, has exacerbated the phenomenon of global warming, leading to notable climate changes such as extreme weather events, rising sea levels and irregular precipitation patterns (MOREIRA et al., 2022; FRIEDE, 2022).
At the same time, the contamination of water resources by industrial, agricultural and urban waste compromises water quality and the health of aquatic ecosystems, negatively impacting biodiversity and the provision of ecosystem services. Deforestation, in turn, not only contributes significantly to habitat loss and species extinction, but also reduces the ability of forest ecosystems to act as natural carbon sinks, further exacerbating the problem of climate change (GARCIA et al., 2018).
In this scenario, environmental auditing emerges as a fundamental tool for assessing and monitoring the impacts of human activities on the environment. By means of systematic review processes, environmental audit allows identifying areas of risk, verifying compliance with environmental standards and regulations, and suggesting remedial measures to mitigate the damage caused (FERIGATO et al., 2020; MARANHAO; MARANHAO, 2021; MOURA et al., 2020).
In addition, environmental auditing promotes transparency and accountability of organizations in relation to their environmental impacts, encouraging more sustainable practices and reducing waste of natural resources. By integrating technical, legal and social aspects, environmental audit contributes to the promotion of sustainable development, reconciling economic growth with environmental conservation and the well-being of local communities (ANGULO-CHAVEZ, 2021; BARBOSA et al., 2022).
Therefore, faced with the environmental challenges faced by today's society, the implementation of environmental audit programs is essential to ensure the preservation of natural resources and the quality of life of present and future generations. Thus, taking into account such circumstances, the present study sought to analyze the opportunities and challenges of environmental auditing in organizations. The study confined itself to the perceptions of the environmental managers of companies located in a Brazilian municipality.
2 METHODOLOGY
As to the type of research, it is an exploratory and descriptive research, designed to investigate the perceptions of the environmental managers of companies located in a specific municipality in Brazil. The choice of an exploratory approach was justified by the need to thoroughly understand the topic in question, exploring the perceptions, opinions and experiences of environmental managers in relation to environmental auditing.
The research is also descriptive, since it sought to describe the perceptions of environmental managers regarding the importance, effectiveness and benefits of environmental auditing in their organizations. Through methods such as interviews, questionnaires or focus groups, it was intended to capture detailed information on the environmental audit practices adopted, the challenges faced, the strategies used and the results achieved.
Regarding the approach, the research followed a qualitative orientation, where the perceptions and experiences of environmental managers were prioritized in relation to environmental audit. The qualitative approach was selected because of its ability to explore in detail the perspectives, opinions and meanings assigned by participants, rather than just quantifying data or identifying cause and effect relationships.
The sample of this research was made up of fifteen managers of distinct companies of a Brazilian municipality that act in different sectors of the economy, including industry, trade and services. The selection of participants followed criteria of convenience and representativeness, seeking to cover a variety of companies and perspectives on the implementation of environmental audit.
The data collection was carried out through the application of in-depth interviews with the environmental managers of the selected companies. First, a semi-structured interview roadmap was prepared, containing a series of open and specific questions related to managers' perception of the environmental audit, its procedures, benefits and challenges faced during its implementation and execution.
The initial contact with the managers was made by means of invitations sent by e-mail or telephone, explaining the objetives of the research, the procedure for the interview, and requesting voluntary participation. Those who agreed to participate were scheduled for an interview at a location and time convenient for both parties.
During the interviews, managers were invited to freely discuss their experiences and perceptions in relation to environmental auditing. A roadmap was used as a guide to ensure that all relevant topics were addressed, but it also allowed managers to express their opinions and experiences spontaneously.
The interviews were conducted in a quiet and uninterrupted environment, aiming to provide a safe space for participants to share their views frankly and openly. The confidentiality of the information shared during the interviews was guaranteed, respecting the privacy of the managers and the companies involved. The interviews were recorded in audio, with the prior consent of the participants, to ensure accuracy and fidelity in the transcription of the data.
At the end of the interviews, the managers were given the opportunity to make any additional comments or clarify points they deemed relevant. After the collection of all the data, the recordings were transcribed in full and the information was organized and analyzed in accordance with the objetives of the research.
After collecting data through in-depth interviews with the environmental managers of the selected companies, the next step was to analyze the data using the technique of discourse analysis. This methodological approach is, according to Silva e Araujo (2017), used in qualitative research to understand how the discourses produced by the participants reflect their perceptions, meanings and representations on a given topic.
Initially, all interviews were transcribed in full, ensuring a textual database for analysis. Next, a careful and iterative reading of each transcript was carried out, seeking to identify patterns, themes and emerging meanings related to environmental auditing.
During the review process, relevant excerpts from the interviews were identified that addressed the perceptions of environmental managers about the importance, effectiveness and benefits of environmental auditing in their organizations. These excerpts were grouped into thematic categories, allowing for a systematic organization of the data and a deeper understanding of the participants' speeches.
3 DATA RESULT AND ANALYSIS
Through the collection of data, it was initially verified the perceptions of the managers about the environmental audit in the organization. As a result, it was observed that perceptions vary among managers interviewed, reflecting different experiences, understandings and priorities in relation to environmental auditing.
Most managers expressed a positive view and recognized environmental auditing as an essential tool for the organization's responsible and sustainable environmental management. Respondents highlighted the importance of environmental auditing in identifying opportunities for improvement, mitigating environmental impacts and complying with legal and regulatory requirements.
Environmental auditing is our compass for navigating the sea of environmental regulations. Without it, we would be adrift (E02).
For us, environmental audit reveals areas of risk and opportunities for constant improvement (E06).
We see environmental audit as an investment in the future. It is our responsibility to ensure a sustainable legacy for the next generations (Ell).
The reports provide an understanding of managers' perceptions of environmental auditing within their organizations, highlighting the heterogeneity of views and approaches observed. Initially, it is highlighted the variability of perceptions among the managers interviewed, indicating a diversity of experiences, interpretations and priorities related to the practice of environmental auditing.
In this bias, an emerging dominant trend is the positive view of most managers regarding environmental auditing. Managers recognize it as an essential tool for the organization's responsible and sustainable environmental management, emphasizing its ability to identify opportunities for improvement, mitigate environmental impacts and ensure compliance with environmental regulations.
The management testimonials, represented by the citations, reinforce this positive perception by attributing to environmental auditing metaphors that describe it as a "compass" for navigating the complex scenario of environmental regulations, as well as highlighting its role in revealing areas of risk and opportunities for continuous improvement. In addition, the recognition of environmental auditing as an investment in the future is evidenced, signaling a proactive stance towards sustainability and corporate social responsibility.
Regarding the main environmental audit opportunities for organizations, it was found that most managers highlighted the identification of areas of improvement as one of the main opportunities offered by environmental auditing. This aspect is crucial as it allows organizations to identify points of attention in their environmental practices and implement corrective measures to improve their environmental performance.
Through the audit, we can improve our work operations and contribute to the environment and society as a whole (E 10).
Environmental audit allows us to improve our environmental effectiveness. It is a process that helps not only the company, but nature and all our employees. Thinking about organizational sustainability is good for all actors involved in the supply chain, from industry to the end consumer (E02).
The analysis of the result reveals a convergence of perceptions among the managers interviewed about the main opportunities provided by the environmental audit to organizations. The identification of areas of improvement emerges as a significant advantage, highlighted by most managers. This insight reflects the shared understanding that environmental auditing is a valuable tool for responsible environmental management, enabling organizations to identify gaps in their practices and implement corrective actions to improve their environmental performance.
In addition, managers express an integrated vision of environmental auditing, recognizing not only its benefits for the company, but also for the environment and society at large. This highlights a perspective aligned with the principles of organizational sustainability, in which business success is understood as inseparable from care for the environment and social well-being.
Another opportunity mentioned by managers was compliance with legal and regulatory requirements. This is because environmental auditing allows organizations to monitor and ensure compliance with applicable environmental laws, avoiding potential fines and legal penalties, and mitigating the risk of reputational damage.
Environmental auditing appears as a strategic tool to ensure legal and regulatory compliance of the organization's operations. By enabling detailed monitoring of environmental practices, we ensure compliance with existing environmental laws, thus mitigating the risk of legal penalties and corporate reputation damage (E01).
Environmental audit plays a key role in minimizing the risk of non-compliance with legal and regulatory requirements. We recognize compliance as a priority for maintaining the operating license and preserving the company's reputation in the market (EH).
Reports indicate that managers recognize environmental auditing as a strategic tool to ensure legal and regulatory compliance of organizational operations. Respondents emphasize the importance of this practice in monitoring and ensuring compliance with applicable environmental laws, avoiding potential legal sanctions and mitigating risks of corporate reputation damage.
In this sense, environmental auditing is seen as a means of carrying out a detailed monitoring of the organization's environmental practices, ensuring that it complies with the current standards. Such a proactive attitude aims not only to avoid legal penalties, but also to protect the company's image before stakeholders and the community at large.
Additionally, managers recognize that legal compliance is crucial to maintaining the company's operating license and preserving its reputation in the marketplace. This view underscores the concern for corporate responsibility and the importance of adopting environmental practices in compliance with current regulations. Thus, the analysis suggests a sound understanding by managers of the legal and reputational impacts associated with environmental non-compliance and the importance of environmental auditing as a preventive strategy to address these challenges.
These opportunities demonstrate the strategic value of environmental audit for organizations, not only in terms of responsible environmental management, but also in relation to competitive advantage and long-term sustainability. By ensuring legal compliance, mitigating risk and identifying areas of improvement, environmental auditing not only strengthens the company's reputation and its relationship with stakeholders, but also promotes operational efficiency and innovation.
Companies that adopt responsible environmental practices are more likely to excel in the market, attract sustainable investments, and respond effectively to increasing demands for environmental responsibility. Thus, environmental auditing is not only a compliance tool, but also a proactive strategy to drive organizational success in a world increasingly concerned with environmental issues and sustainability.
However, despite these opportunities, managers also cited challenges in relation to environmental auditing. The main challenge cited was the complexity and costs associated with implementing environmental auditing. Managers pointed out that performing detailed and comprehensive audits can require significant resources, both financial and human, which can represent a burden for organizations, especially for smaller ones.
Despite the opportunities revealed, we face significant challenges in implementing environmental auditing, mainly due to the complexity and associated costs, representing a burden, especially for smaller companies (E03).
The challenge lies in the high demand for financial resources that auditing requires from our company. It is a high value that is rewarded in the long term, but it is still a challenge. Besides the financial question, there is the human question as well, since our workers have to stay in line with the company's policy. The audit also involves several people, which makes it a little difficult (E04).
It appears that managers also highlight the challenges associated with environmental auditing, with complexity and costs being the main ones. Complexity refers to the difficulty of performing detailed and comprehensive audits, which may involve various aspects, such as the variety of processes to be evaluated, the need for specialized technical analysis, and the coordination of different areas of the organization. In addition, the complexity can be aggravated by the dynamics and the peculiarities of each company's operating environment.
The costs associated with implementing environmental auditing are described as a burden, especially for smaller companies. This suggests that allocating financial resources to conduct the audit may pose a significant challenge, limiting the investments available for other operational or development areas. This concern is particularly relevant for smaller companies, which may have tighter budgets and less margin for additional expenses.
In addition to financial costs, managers also point to human resources as a concern. The need to involve a significant team in the audit, along with the requirement that workers be aligned with company policies, highlights the added complexity of implementation. This suggests that auditing is not only a technical issue, but also requires a coordinated effort and an organizational culture that supports environmental objectives.
Another challenge mentioned was the complexity of environmental regulations and the need to keep up to date with legislative changes represents an additional challenge, as evidenced by some reports below.
Our team faces an additional challenge with regard to the complexity of environmental regulations. Keeping up to date with legislative changes is crucial, but it often represents a real puzzle. Recently, we had to review our processes after new legislation came into effect, requiring significant adjustments to our operations. This took time and extra resources, but we are committed to ensuring full compliance with environmental regulations (E09).
The complexity of environmental regulations is a constant obstacle in our journey for sustainability. Complying with legislative changes requires a continuous effort from our team. Recently, we have faced significant challenges in adapting our processes to meet new legal requirements. While this has been laborious, we are determined to keep our operations in line with the highest environmental standards (E05).
The reports show an understanding of the challenges faced by the teams in relation to the complexity of environmental regulations and the need to keep up to date with legislative changes. Firstly, it is clear that environmental regulations are perceived as a significant barrier on the path to sustainability. The reports highlight the complexity of regulations, indicating that it is not just a simple compliance issue, but a set of intricate rules and standards that may be difficult to fully understand and implement.
The need to keep up to date with legislative changes underscores the dynamic nature of the regulatory environment, where new laws and regulations can be introduced regularly. This suggests that teams need not only to understand existing regulations, but also be prepared to adapt to any changes that may affect their operations.
4 CONCLUSIONS
In summary, this research offered an understanding of the perceptions and challenges faced by managers in relation to environmental auditing. By analyzing the reports provided by the managers, it was possible to identify a variety of perspectives on environmental auditing, reflecting the diversity of experiences, understandings and priorities within the organizations.
Most managers expressed a positive view of environmental auditing, recognizing it as a crucial tool for promoting responsible and sustainable environmental management. Managers highlighted their importance in identifying opportunities for improvement, mitigating environmental impacts, and complying with legal and regulatory requirements.
However, managers also pointed out significant challenges associated with environmental auditing, mainly related to the complexity of environmental regulations and implementation costs. The complexity of regulations has been described as a real stumbling block, requiring continuous efforts to keep up with legislative changes and adapt operational processes as needed.
In addition, the financial and human costs associated with implementing the audit were cited as a burden, especially for smaller companies, highlighting the need to allocate adequate resources to ensure environmental audit compliance and success.
Finally, managers recognized legal compliance as a key priority to avoid legal penalties and protect the company's reputation. Respondents emphasized the importance of environmental auditing as a strategic tool to monitor and ensure compliance with environmental laws and regulations, thus promoting a culture of corporate responsibility and organizational sustainability.
Given this, the research offers grants to organizations interested in strengthening their environmental management practices and ensuring compliance with environmental regulations. By recognizing the benefits and challenges associated with environmental auditing, managers are best prepared to develop effective strategies and implement sustainable practices that benefit not only their businesses but also the environment and society as a whole.
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SILVA, J. C.; ARAUJO, A. D. A metodologia de pesquisa em Análise do Discurso. Grau Zero - Revista de Crítica Cultural, Alagoinhas-BA: Fábrica de Letras - UNEB, v. 5, n. 1, p. 17-31,2017.
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Abstract
Objetivo: O presente estudo buscou analisar as oportunidades e os desafios da auditoria ambiental nas organizações. Metodologia: A pesquisa adotou uma abordagem exploratória e descritiva para investigar as percepções de quinze gestores em relação à auditoria ambiental em um município específico do Brasil. Utilizando métodos qualitativos, como entrevistas em profundidade, as entrevistas foram conduzidas de forma semi estruturada, permitindo que os gestores expressassem livremente suas experiências e opiniões sobre a auditoria ambiental. Os dados foram analisados através da técnica de análise do discurso. Resultados e análise dos dados: A maioria dos gestores vê a auditoria como crucial para promover uma gestão ambiental responsável, identificar melhorias e garantir conformidade legal. No entanto, eles enfrentam desafios significativos, como a complexidade das regulamentações ambientais e os custos de implementação. Estes desafios exigem esforços contínuos para manter-se atualizado e alocar recursos adequados. Os gestores reconhecem a conformidade legal como essencial para evitar penalidades e proteger a reputação da empresa. Conclusão: A pesquisa oferece subsídios teóricos e práticos para organizações interessadas em fortalecer suas práticas ambientais, destacando a importância de desenvolver estratégias eficazes e implementar práticas sustentáveis.