Notas acerca do uso de indicadores e eficácia na gestão ambiental

In the current competitive context, many productive organizations have adopted strategic models of environmental management to obtain control of the consequences and mitigate the impact of their activities on the environment. The measurement of these practices can be done by indicators, which indicate the actions adopted, reflections and possible counterparts to the degradation that may have occurred. Observing this scenario, this study aimed to compile the main performance indicators usually used in corporate environmental management in Brazil. Methodologically, in a descriptive research, based on the legislation, documents and literature available in the year 2015, we carried out: i) literature review about the concepts of environmental management and definition of organizational effectiveness; and ii) a bibliographic and documentary survey to characterize types of indicators, starting with the environmental management indicators themselves, as well as functional area indicators, indicators of environmental status or status, and accounting indicators. As a result, we observed that the companies in informing their commitment to the conservation of the environment and can encourage their counterparts to do the same in order to mitigate the environmental impacts. We hope that the study will open new possibilities for the application of these indicators in specific cases of companies or groups of companies, along with sectors with greater environmental impact from their productive activities, such as agro-industrial, mining, chemical or construction. No atual contexto competitivo muitas organizações produtivas têm adotado modelos estratégicos de gerenciamento ambiental, na tentativa de obter maior controle das consequências e mitigar o impacto de suas atividades sobre o meio ambiente. A mensuração destas práticas pode se dar por meio de indicadores, que apontam as ações adotadas, reflexos e possíveis contrapartidas perante a degradação que possa ter ocorrido. Observando esse cenário, este estudo teve por objetivo compilar os principais indicadores de desempenho usualmente utilizados na gestão ambiental empresarial no Brasil. Metodologicamente, em uma pesquisa descritiva, tendo como base a legislação, documentos e literatura disponível no ano de 2015, foram realizados: i) revisão acerca dos conceitos da gestão ambiental e definição de eficácia organizacional; e ii) levantamento bibliográfico e documental para caracterização de tipos de indicadores, a começar