An analysis of social environmental sustainability of CEASA/SC - doi: 10.4025/enfoque.v30i1.12152

Authors

  • Paula Cristina Leite UDESC Author
  • Elisete Dahmer Piftscher UFSC Author
  • João Paulo de Oliveira Nunes UFSC Author

DOI:

https://doi.org/10.4025/enfoque.v30i1.12152

Keywords:

Environmental Management, Socio-environmental Sustainability, CEASA.

Abstract

The socio-environmental management is becoming increasingly necessary these days, since the satisfaction of human needs generates negative impact on the environment. That's why actions to prioritize sustainable development must be taken. This research aimed to verify the social and environmental sustainability, with the help of the State of Santa Catarina Supply Center (CEASA) accounting. This institution is located in San José, a city in the metropolitan Florianópolis, and supplies the region's market with fresh produce. The methodology used was descriptive and exploratory and it was especially based on bibliographical researches and on the 2009 interview with the institution's director. The methodological path was divided into three phases, the first "Theoretical Review", the second the "Case Study" based on the analysis by criteria of CEASA's social and environmental sustainability, with the help of SICOGEA, through which was applied a verification list. The third and last is the "Analysis of results", which found 74.28% as the result of the institution's Global Socio-Environmental Sustainability, considered adequate. A summarized plan of the environmental management - 5W2H (GAIA) was also proposed as an aid to the manager, with emphasis on the Environmental Accounting and Auditing Criteria, considered at a loss and of highest priority.

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Published

2011-08-12

Issue

Section

Original Articles

How to Cite

Leite, P. C., Piftscher, E. D., & Nunes, J. P. de O. (2011). An analysis of social environmental sustainability of CEASA/SC - doi: 10.4025/enfoque.v30i1.12152. Enfoque: Reflexão Contábil, 30(1), 49-62. https://doi.org/10.4025/enfoque.v30i1.12152