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

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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.

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Source: Rodrigues et al. (2023)

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Data availability

Secondary data and primary data are available from the authors (correspondence author), upon request.

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The project has not specific funding that covered the research part of this manuscript.

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Authors and Affiliations

  1. Federal University of Goiás (UFG), Goiânia, GO, Brazil

    Valquíria Duarte Vieira Rodrigues

  2. Brazilian Agricultural Research Corporation (Embrapa), Santo Antônio de Goiás, GO, Brazil

    Alcido Elenor Wander

  3. Federal University of Santa Catarina (UFSC), Florianópolis, SC, Brazil

    Fabricia da Silva Rosa

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  1. Valquíria Duarte Vieira Rodrigues
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  2. Alcido Elenor Wander
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  3. Fabricia da Silva Rosa
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Contributions

The manuscript is part of a research project coordinated by AEW, with the participation of FdSR and VDVR. VDVR: produced the first draft of the manuscript, based on her PhD Dissertation. AEW and FSR: translated and revised the manuscript, and prepared it for submission.

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Correspondence to Alcido Elenor Wander.

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Rodrigues, V.D.V., Wander, A.E. & da Silva Rosa, F. Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system. Environ Syst Decis 44, 145–160 (2024). https://doi.org/10.1007/s10669-023-09918-x

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