Analysis of environmental sustainability: a case study of a maricultural cooperative of the south of the island of Florianópolis (Brazil, state of Santa Catarina)

Authors

  • Caroline Vidal Cabezas UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC
  • Elisete Dahmer Pfitscher UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC
  • Lyege Helena Bitencourt Jorge UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC

Keywords:

Environmental Responsibility, Cooperative, Mollusks

Abstract

The mariculture production of Florianópolis (Brazil, state of Santa Catarina) has been outstanding as it contributes economically with great part of the national production of mollusks, especially oysters and shellfishes. From this information raises the need to identify and analyze the environmental sustainability of a Cooperative located in the South of the Island of Santa Catarina which produces and distributes mollusks and constitutes the aim of this study. The methodological trajectory has been divided into three phases: first, is done a theoretical revision concerning the themes involved, such as Environmental Responsibility, Sustainability, Plan of Environmental Management - 5W2H and of GAIA the Accounting Systems-Environmental Impact Assessment; and SICOGEA - Environmental Accounting Management System. The second phase concerns to a case study from the exploratory method that was started with the historical method, information on the Cooperative and data collection through an interview, using a List of Verification regarding to the eco-efficiency of the production process, services and the reuse of residues. Finally, an analysis of the results is performed; using the Table of Identification of Priorities combined with the 5W2H a summarized plan of Environmental Management, of the issues considered deficient according to the Accounting System applied. In this way, the results revealed a Global Sustainability of over 70%, and the reuse of residues presented larger index among the analyzed sub-criteria. However the production process presented the lowest value, as it demonstrated a considerable amount of resources that are not reused, being necessary the application of alternative technologies that reduce the impacts produced.

Author Biographies

Caroline Vidal Cabezas, UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC

Secretária Executiva da Universidade Federal de Santa Catarina - UFSC, Brasil. Possui graduação em Secretariado Executivo Inglês pela Universidade Federal de Santa Catarina - USFC, Brasil. Discente do Curso de Pós-Graduação em Gestão de Pessoas e Processos pelo Complexo de Ensino Superior de Santa Catarina - CESUSC, Brasil, nível latu sensu.

Elisete Dahmer Pfitscher, UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC

Professora, Coordenadora de Cursos e Pedagógica em EaD da Universidade Federal de Santa Catarina - UFSC, Brasil. Membro do Núcleo e Estudos em Meio Ambiente em Contabilidade - NEMAC, do Nucleo de pesquisa em Controladoria e Finanças - NFC, e do NEPAD - Nucleo de Analise e Pesquisa em Indicadores de Desenvolvimento da Universidade Federal de Santa Catarina - UFSC, Brasil.

Lyege Helena Bitencourt Jorge, UNIVERSIDADE FEDERAL DE SANTA CATARINA - UFSC

Discente do Curso de Ciências Contábeis da Universidade Federal de Santa Catarina - UFSC.

Published

31-05-2011