IDEAS home Printed from https://ideas.repec.org/a/spr/envsyd/v44y2024i1d10.1007_s10669-023-09918-x.html
   My bibliography  Save this article

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

Author

Listed:
  • Valquíria Duarte Vieira Rodrigues

    (Federal University of Goiás (UFG))

  • Alcido Elenor Wander

    (Brazilian Agricultural Research Corporation (Embrapa))

  • Fabricia da Silva Rosa

    (Federal University of Santa Catarina (UFSC))

Abstract

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.

Suggested Citation

  • Valquíria Duarte Vieira Rodrigues & Alcido Elenor Wander & Fabricia da Silva Rosa, 2024. "Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system," Environment Systems and Decisions, Springer, vol. 44(1), pages 145-160, March.
    • Handle: RePEc:spr:envsyd:v:44:y:2024:i:1:d:10.1007_s10669-023-09918-x
    DOI: 10.1007/s10669-023-09918-x
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10669-023-09918-x
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s10669-023-09918-x?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Hyunwoo Choi & Ingoo Han & Jaywon Lee, 2020. "Value Relevance of Corporate Environmental Performance: A Comprehensive Analysis of Performance Indicators Using Korean Data," Sustainability, MDPI, vol. 12(17), pages 1-25, September.
    2. Nuwan Gunarathne & Ki-Hoon Lee, 2015. "Environmental Management Accounting (EMA) for environmental management and organizational change," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 11(3), pages 362-383, September.
    3. Ilenia Ascani & Roberta Ciccola & Maria Serena Chiucchi, 2021. "A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting," Sustainability, MDPI, vol. 13(4), pages 1-25, February.
    4. Ani L. Katchova & Sierra J. Enlow, 2013. "Financial performance of publicly‐traded agribusinesses," Agricultural Finance Review, Emerald Group Publishing Limited, vol. 73(1), pages 58-73, May.
    5. Thi‐Hong‐Van Hoang & Wojciech Przychodzen & Justyna Przychodzen & Elysé A. Segbotangni, 2020. "Does it pay to be green? A disaggregated analysis of U.S. firms with green patents," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1331-1361, March.
    6. Karim, Sitara & Appiah, Michael & Naeem, Muhammad Abubakr & Lucey, Brian M. & Li, Mingxing, 2022. "Modelling the role of institutional quality on carbon emissions in Sub-Saharan African countries," Renewable Energy, Elsevier, vol. 198(C), pages 213-221.
    7. Thi Hong Van Hoang & Justyna Przychodzen & Wojciech Przychodzen & Elysé Segbotangni, 2020. "Does it pay to be green? A disaggregated analysis of US firms with green patents," Post-Print hal-02518497, HAL.
    8. Lulu Yang & Xu Xiao & Ke Gu, 2021. "Agricultural Waste Recycling Optimization of Family Farms Based on Environmental Management Accounting in Rural China," Sustainability, MDPI, vol. 13(10), pages 1-16, May.
    9. repec:eme:aaaj00:aaaj-08-2016-2686 is not listed on IDEAS
    10. Martha A. Starr, 2014. "Qualitative And Mixed-Methods Research In Economics: Surprising Growth, Promising Future," Journal of Economic Surveys, Wiley Blackwell, vol. 28(2), pages 238-264, April.
    11. Zaman, Khalid, 2023. "A Note on Cross-Panel Data Techniques," MPRA Paper 116119, University Library of Munich, Germany, revised 15 Jan 2023.
    12. David Lin & Laurel Hanscom & Adeline Murthy & Alessandro Galli & Mikel Evans & Evan Neill & Maria Serena Mancini & Jon Martindill & Fatime-Zahra Medouar & Shiyu Huang & Mathis Wackernagel, 2018. "Ecological Footprint Accounting for Countries: Updates and Results of the National Footprint Accounts, 2012–2018," Resources, MDPI, vol. 7(3), pages 1-22, September.
    13. Thanh Nguyet Phan & Kevin Baird & Sophia Su, 2018. "Environmental activity management: its use and impact on environmental performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 31(2), pages 651-673, February.
    14. Ani L. Katchova & Sierra J. Enlow, 2013. "Financial performance of publicly‐traded agribusinesses," Agricultural Finance Review, Emerald Group Publishing Limited, vol. 73(1), pages 58-73, May.
    15. Shanyong Wang & Hualong Wang & Jing Wang, 2019. "Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work?," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 233-243, January.
    16. Jean-Francois Henri & Marc Journeault & Carl Brousseau, 2017. "Eco-control change and environmental performance: a longitudinal perspective," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 13(2), pages 188-215, June.
    17. Shobande, Olatunji A., 2023. "Rethinking social change: Does the permanent and transitory effects of electricity and solid fuel use predict health outcome in Africa?," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).
    18. Moses Nyakuwanika & Huibrecht Margaretha van der Poll & John Andrew van der Poll, 2021. "A Conceptual Framework for Greener Goldmining through Environmental Management Accounting Practices (EMAPs): The Case of Zimbabwe," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    19. Eka Ardhani Sisdyani & Bambang Subroto & Erwin Saraswati & Zaki Baridwan, 2020. "Levers of Eco-control and Green Behavior in Medical Waste Management," International Journal of Energy Economics and Policy, Econjournals, vol. 10(4), pages 194-204.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Postaire, Maxence & Jerman, Lambert & Alcouffe, Simon, 2024. "“The seeds we grow will always need people to water them”: A study of strong sustainability management in an energy cooperative," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 100(C).
    2. Dirk Beyer & Jana Hinke, 2020. "European benchmarking of determinants of profitability for companies with accrual accounting in the agricultural sector," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 66(11), pages 477-488.
    3. Huibrecht Margaretha van der Poll, 2022. "The barriers and drivers of environmental management accounting practices' adoption in developed and developing countries for sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 30(5), pages 1222-1234, October.
    4. Zhangsheng Liu & Liuqingqing Yang & Liqin Fan, 2021. "Induced Effect of Environmental Regulation on Green Innovation: Evidence from the Increasing-Block Pricing Scheme," IJERPH, MDPI, vol. 18(5), pages 1-15, March.
    5. Sara De Masi & Agnieszka Słomka‐Gołębiowska & Claudio Becagli & Andrea Paci, 2021. "Toward sustainable corporate behavior: The effect of the critical mass of female directors on environmental, social, and governance disclosure," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1865-1878, May.
    6. Pata, Ugur Korkut & Kartal, Mustafa Tevfik & Erdogan, Sinan & Sarkodie, Samuel Asumadu, 2023. "The role of renewable and nuclear energy R&D expenditures and income on environmental quality in Germany: Scrutinizing the EKC and LCC hypotheses with smooth structural changes," Applied Energy, Elsevier, vol. 342(C).
    7. Benkraiem, Ramzi & Dubocage, Emmanuelle & Lelong, Yann & Shuwaikh, Fatima, 2023. "The effects of environmental performance and green innovation on corporate venture capital," Ecological Economics, Elsevier, vol. 210(C).
    8. Lehenchuk, Serhii & Raboshuk, Alina & Zhyhlei, Iryna & Zakharov, Dmytro & Fedoryshyna, Lidiia, 2023. "Financial performance determinants of Ukrainian agricultural companies in the pre-war period," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 9(4), December.
    9. Wu, Junfeng & Liu, Baohua & Chang, Samuel & Chan, Kam C., 2022. "Effects of air pollution on accounting conservatism," International Review of Financial Analysis, Elsevier, vol. 84(C).
    10. Ramírez-Orellana, Alicia & Martínez-Victoria, MCarmen & García-Amate, Antonio & Rojo-Ramírez, Alfonso A., 2023. "Is the corporate financial strategy in the oil and gas sector affected by ESG dimensions?," Resources Policy, Elsevier, vol. 81(C).
    11. Abdalwali Lutfi & Hamza Alqudah & Mahmaod Alrawad & Ahmad Farhan Alshira’h & Malek Hamed Alshirah & Mohammed Amin Almaiah & Adi Alsyouf & Mohammed Faisal Hassan, 2023. "Green Environmental Management System to Support Environmental Performance: What Factors Influence SMEs to Adopt Green Innovations?," Sustainability, MDPI, vol. 15(13), pages 1-20, July.
    12. Nuraddeen Abubakar Nuhu & Kevin Baird & Sophia Su, 2023. "The impact of interactive and diagnostic levers of eco‐control on eco‐innovation: The mediating role of employee environmental citizenship behaviour," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2245-2271, June.
    13. Lehenchuk, Serhii & Raboshuk, Alina & Zhyhlei, Iryna & Zakharov, Dmytro & Fedoryshyna, Lidiia, 2023. "Financial Performance Determinants of Ukrainian Agricultural Companies in the Pre-War Period," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 9(4), January.
    14. Suchismita Ghosh & Ritu Pareek & Tarak Nath Sahu, 2024. "Do Carbon Performance and Disclosure Practices Effect Companies’ Financial Performance: A Non-Linear Perspective," Asia-Pacific Financial Markets, Springer;Japanese Association of Financial Economics and Engineering, vol. 31(3), pages 733-754, September.
    15. Ammar Ali Gull & Asif Saeed & Muhammad Tahir Suleman & Rizwan Mushtaq, 2022. "Revisiting the association between environmental performance and financial performance: Does the level of environmental orientation matter?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(5), pages 1647-1662, September.
    16. Mazaheri, Maryam & Bonnin Roca, Jaime & Markus, Arjan & Tur, Elena M. & Walrave, Bob, 2024. "Maturity assessment of green patent clusters: Methodological implications," Technological Forecasting and Social Change, Elsevier, vol. 209(C).
    17. Mohy-ud-Din, Kamran, 2024. "ESG reporting, corporate green innovation and interaction role of board diversity: A new insight from US," Innovation and Green Development, Elsevier, vol. 3(4).
    18. Tan, Xiujie & Dong, Hanmin & Liu, Yishuang & Su, Xin & Li, Zixian, 2022. "Green bonds and corporate performance: A potential way to achieve green recovery," Renewable Energy, Elsevier, vol. 200(C), pages 59-68.
    19. Vesnia Ortiz-Cea & Jairo Dote-Pardo & Valeska V. Geldres-Weiss & Verónica Peña-Acuña, 2025. "The Role of Activity-Based Costing in Reducing Environmental Impact: A Systematic Literature Review," Sustainability, MDPI, vol. 17(3), pages 1-17, February.
    20. Michał Żemła, 2021. "Winter Sports Resorts and Natural Environment—Systematic Literature Review Presenting Interactions between Them," Sustainability, MDPI, vol. 13(2), pages 1-17, January.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:envsyd:v:44:y:2024:i:1:d:10.1007_s10669-023-09918-x. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.