Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/7011
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dc.creatorPeleias, Ivam Ricardo-
dc.creatorGarcia, Roberto Luiz-
dc.creatorWeffort, Elionor Farah Jreige-
dc.creatorFernandes, Francisco Carlos-
dc.date2017-11-17-
dc.date.accessioned2020-08-13T19:05:47Z-
dc.date.available2020-08-13T19:05:47Z-
dc.identifierhttp://asaa.anpcont.org.br/index.php/asaa/article/view/264-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/7011-
dc.descriptionThe discussions about the frantic growth have motived governmental actions to create laws and regulations aimed at curtailing the neglect of nature. That is the context for the city of Cubatão – State of São Paulo - Brazil, which used to be a landmark of economic growth, but led the region to environmental degradation. The industries located there were under external pressure to adapt, leading to an environmental management process that involves internal controls and risk management. Over the years, this process helped Cubatão receive, in 1992, from the United Nations (UN), the title of symbol of ecology and environmental recovery. Environmental risk management and internal control operation mechanisms and strategies were analyzed in four plants installed in the region before the 1990s, and which helped in the city’s recovery process. The environmental managers from those companies were interviewed. Content analysis, based on constructs obtained in the theory, was used to analyze the data collected in the interviews, to assess the internal control and environmental risk management practices. We found that the strategies to implement internal control and risk management programs were specific; however, the companies used similar processes to detect, mitigate and measure risks, in light of their particularities. An analysis model of these practices was developed, which can be replicated or improved in further research.-
dc.formatapplication/pdf-
dc.languageeng-
dc.publisherAnpCONT-
dc.relationhttp://asaa.anpcont.org.br/index.php/asaa/article/view/264/190-
dc.rightsDireitos autorais 2017 Advances in Scientific and Applied Accounting-
dc.sourceAdvances in Scientific and Applied Accounting; v. 10, n. 3 set-dez (2017); 247-266-
dc.source1983-8611-
dc.subjectInternal Controls, Risk Management; Environmental Management.-
dc.titleINDUSTRIES FROM THE INDUSTRIAL HUB CUBATÃO: ANALYSIS OF THE METHODS ENVIRONMENTAL MANAGERS APPLY WITH REGARD TO INTERNAL CONTROL AND ENVIRONMENTAL RISK MANAGEMENT PRACTICES-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
Aparece nas coleções:Revista ASAA

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