Estratégias ambientais competitivas e suas práticas de contabilidade gerencial ambiental : caminhos para a melhoria do desempenho corporativo

Abstract

To compete strategically, organizations differentiate products and processes while facing pressures for environmental improvements. Thus, Environmental Management Accounting Practices (ECAP) support strategies that balance environmental and financial performance. Thus, substantiated by the Dynamic Capabilities Theory, the objective was to analyze how the adoption of competitive environmental strategies supported by ECAP can improve corporate performance. The research is classified as descriptive, explanatory and, through a deductive approach, a case study was carried out. The data were obtained from the “Alpha industry”, through semi-structured interviews with eleven employees (nine managers and two subordinates) and documentary research from primary and secondary sources. Through content analysis, it was observed that the predominant environmental strategy in the industry is classified as eco-efficiency, since its focus is on complying with environmental legislation, reducing the use of raw materials and promoting a circular economy. It was also noted that, given the eco-efficiency strategy, the industry integrates GAAP “Material Flow Accounting (CFM)” with the use of the Total Productive Maintenance (TPM) methodology. This integration involves multifunctional teams and senior management, which compares planned and actual expenditures on production materials, resulting in constant learning and the dynamic capacity for environmental innovation and, therefore, sustained competitive advantage. As a result, there is a reduction in costs and an increase in Return on Assets, Return on Equity, net and operating profits, and lower environmental impacts. However, controls on energy, water and atmospheric emissions consumption require more integration and monitoring between sectors. Electricity consumption data is restricted to Engineering and Controllership and is not included in the Environmental Operating Budget, making strategic decisions and conscious consumption difficult. The industry uses GAAP “Environmental Capital and Operating Budget” and “CFM”; but lacks integrative tools such as the Environmental Balanced Scorecard and Ecocontrol; that would enable the generation of competitive advantage through other environmental strategies: (a) eco-branding (which meets the demand for eco-friendly products); (b) businesses at the base of the pyramid (which meets the demand for eco-friendly products from the economically disadvantaged); and (c) sustainable value chain (which seeks to reduce product life cycle costs through its value chain). However, the industry still needs clear objectives to implement these strategies. Therefore, to achieve sustained competitive advantage in the eco-branding strategy and in the business strategy at the base of the pyramid, the industry must improve its environmental marketing and integration capabilities (internal and external). It also needs to improve its supplier selection, life cycle assessment and stakeholder engagement capabilities, with regard to the sustainable value chain strategy. The study highlights the importance of integrated organizational learning, through the alignment of organizational capabilities and GAAP on environmental strategies, contributing theoretically, by proposing a dynamic capability framework for environmental innovation, and, in practice, by providing guidance for the development of organizational capabilities and for the use of GAAP as tools to support the creation of sustained competitive advantage and resulting corporate performance.