Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system

This paper aims to present a proposal for environmental performance indicators and eco-control with an emphasis on environmental management practices, forest diagnosis, waste generation, water resources, energy, and emissions, as well as environmental management accounting. This study is about the poultry production chain in Goiás state, Brazil. Goiás is one of the major Brazilian chicken meat producers. The studied chain is represented by 13 business organizations, 230 farms, and 816 broiler houses. The exploratory and qualitative investigation involved data collection from primary and secondary sources and applying a questionnaire focused on integrating the concepts and applicability of the Environmental Management Accounting (EMA) system. Based on this integration, the main performance indicators and specific eco-controls are presented to monitor the performance of these actions. The main results indicate that environmental accounting (EC) is fundamental in formulating indicators and controls due to its ability to identify, measure, and control. The main EC tools used were the physical tools that assess environmental impacts, performance assessment, and development of indicators. In addition, 41 environmental performance analysis indicators are presented, with descriptions and specific metrics. Thus, the indicators presented are the basis for eco-control, aligning with financial and strategic information on environmental management control. And from them, there is the integration of concepts and instruments directed to the research chain that can enable the formulation of sustainability policies and programs, considering the planning, monitoring, continuous evaluation, and the search for mitigating solutions aimed at pollution control. The main contribution of this effort is the proposition of eco-indicators, applicable along the links of the researched value chain. Thus, future research can focus on applying indicators to other chains and activities.