Companies have been witnessing major changes in their environment and environmental models have been developed aiming to improve their strategic planning. The objective of this study was to examine the environmental approach adopted by companies within the Pulp and Paper, Metallurgical and Sugar and Alcohol sectors, in order to evaluate their environmental performances. The analysis was based on a matrix which relates managerial functions with a set of environmental approaches and performance indicators, classifying the company environmental performance as weak, moderate or strong. The managerial functions approached in this model are: Management (General, Legal Affairs, Finance, Human Resources and Purchasing); Product and Process Development; Production and Maintenance; and Marketing. The analyzed indicators include: international insertion; capital origin and location. The pulp and paper and metallurgical companies obtained average scores of 54.5 and 51.56 points, respectively, being classified as having a strong environmental performance. On the other hand, the sugar and alcohol companies obtained average score of 46 points, being classified as moderate in environmental performance. The high level of environmental performance of pulp and paper and metallurgical companies can be attributed to the following factors: larger international insertion, presence of foreign capital in controlling shares, performance in the international market and company location near large population centers. Pulp and paper and mainly sugar and alcohol companies are less efficient in meeting the requirements of the environmental legislation, particularly those related to the conformity of permanent protected areas and legal reserves.
environment; managerial functions; environmental performance
