Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard

Grotta, Renata Carolina; Machado Júnior, Celso; Souza, Maria Tereza Saraiva de; Ribeiro, Daielly Melina Nassif Mantovani; Bazanini, Roberto

doi:10.1590/0104-530X4026-20

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ORIGINAL ARTICLE • Gest. Prod. 27 (2) • 2020 • https://doi.org/10.1590/0104-530X4026-20 copy

Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard

Análise da afinidade dos princípios da governança corporativa à norma de sistema de gestão ambiental ISO 14001

Authorship SCIMAGO INSTITUTIONS RANKINGS

Abstract

The purpose of this research is to analyze the adherence of the NBR ISO 14001 standard to the Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices. The perspective established in the research interprets the existence of synergy between management supported by the Environmental Management Systems standard and the Code of Best Corporate Governance Practices. The research analyzed the contents of 177 environmental audit reports, performed by a certification company, which involved a set of 139 companies certified by NBR ISO 14001. It then related the requirements of the environmental management system with the elements present in the IBGC code. It identified the adherence to several requirements in common between the two systems analyzed, thus indicating the adequacy of establishing synergy in actions, and in the information held by both, providing benefits to the organization. Environmental auditing data indicate that companies have more difficult-to-handle items related to operational control, emergency preparedness and assessment of compliance with legal and other requirements. This is important information in the context of corporate governance, since it indicates potential risks that must be eliminated in order to guarantee the perenniality of the organization.

Keywords:
Sustainability; Code of best corporate governance practices; ISO 14001; Compliance

NBR ISO 14001 Requirements	IBGC Code Elements	Synthesis of Common Elements	Theoretical Category
Introduction	Premises	Insertion of the environmental approach into organizations’ activities.	Social function of organizations
Introduction; 1.c	Premises; 3.4; 3.4.a.	Ensure and show all stakeholders that the company has adequate management systems.	Stakeholders
Introduction	Premises (organization identification and ethical deliberation)	Integrated management systems, supported by an ethical identity, to achieve their environmental and economic objectives.	Ethical identity to achieve objectives
Introduction; 1.c	Premises (code use)	The universality of the rule/good practices adoption by any type of organization.	Good practice Universality
Introduction	Principles of CG	To show the stakeholders the adequacy of the practices adopted by the organization, helping organizations to achieve their environmental and economic objectives, ensuring their economic and financial viability.	Show compliance to achieve goals
4.2	2.1.xii; 2.1.xiii; 4.5; 4.5.b	The organization should adopt specific policies to establish acceptable limits for its exposure to risks, ensure that top management has knowledge and control of the risks involved in the processes and that they are positioned within acceptable limits, and ensure that these topics are linked to strategies.	Organizational policies
4.3.3; 4.5.1	2.1.c; 2.11.a.i; 4.5.g; 4.5.h; 5.10.d	The organization’s management system must have measurable objectives and targets, which enable monitoring and the necessary parameters for managers’ decisions.	Measurement and monitoring
4.3.2; 4.5.2; 4.5.2.1; 4.5.2.2	3.1; 4.1.2.a.vi; 4.5; 4.5.c; 5.1.a; 5.10.a; 5.10.b	Expresses the organization’s obligation to comply with current laws and other requirements to which it has committed, with periodic evaluation.	Legal compliance
4.4.1	3.1.a	The organization has the responsibility to make available the necessary resources for the execution of actions to ensure the adequacy of the systems.	Provision of resources
4.3.1; 4.4.7	2.1.a; 4.5.e 4.1.2.a.iii;	The organization should identify, analyze and classify the risks involved in its operation.	Risks identification and analysis
4.4.6	2.1.a; 3.1	The organization should identify and plan operations that are associated with significant environmental aspects (impacts arising from its activities, products and services in society and its stakeholders) in accordance with its environmental policy, objectives and targets.	Control of operational activities
4.5.5	4.4	Indicates the need to perform internal audits to monitor, maintain and adapt operating systems.	Internal audits
4.4.3	5.2; 5.2.a; 5.2.b	The organization must have a communication channel that allows the interested parties to interact with it.	Communication
4.6	3.1	Top management is the body responsible for the management of the organization and must ensure that it is acting in an appropriate manner.	Top management

Requirement		Total NC issued per requirement		Total companies with NC per requirement
Requirement		No.	%	No.	%
4.1	General requirements	2	2.2%	2	2.7%
4.2	Environmental police	1	1.1%	1	1.4%
4.3.1	Environmental aspects	3	3.3%	3	4.1%
4.3.2	Legal and other requirements	15	16.7%	12	16.4%
4.3.3	Objectives, targets and program(s)	1	1.1%	1	1.4%
4.4.1	Resources, roles, responsibility and authority	1	1.1%	1	1.4%
4.4.2	Competence, training and awareness	2	2.2%	2	2.7%
4.4.5	Control of documents	2	2.2%	1	1.4%
4.4.6	Operational control	23	25.6%	18	24.7%
4.4.7	Emergency preparedness and response	19	21.1%	16	21.9%
4.5.1	Monitoring and measurement	3	3.3%	3	4.1%
4.5.2	Evaluation of compliance	11	12.2%	7	9.6%
4.5.3	Nonconformity, corrective action and preventive action	3	3.3%	3	4.1%
4.5.4	Control of records	2	2.2%	1	1.4%
4.5.5	Internal audit	1	1.1%	1	1.4%
4.6	Management review	1	1.1%	1	1.4%

Universidade Federal de São Carlos Departamento de Engenharia de Produção , Caixa Postal 676 , 13.565-905 São Carlos SP Brazil, Tel.: +55 16 3351 8471 - São Carlos - SP - Brazil
E-mail: gp@dep.ufscar.br

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[1] Source: Prepared by the authors. Note: It should be noted that the items referring to NBR ISO 14001 are limited to the environmental approach, while the good practices of CG can also cover other perspectives besides the environmental one.