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

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. Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Rodrigues, Valquíria Duarte Vieira [verfasserIn] Wander, Alcido Elenor da Silva Rosa, Fabricia

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2023

Schlagwörter:	Agribusiness Environmental accounting Eco-control Environmental management accounting

Anmerkung:	© The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law.

Übergeordnetes Werk:	Enthalten in: The environmentalist - Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981, 44(2023), 1 vom: 03. Juli, Seite 145-160
Übergeordnetes Werk:	volume:44 ; year:2023 ; number:1 ; day:03 ; month:07 ; pages:145-160

Links:	Volltext

DOI / URN:	10.1007/s10669-023-09918-x

Katalog-ID:	SPR054901693

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allfields	10.1007/s10669-023-09918-x doi (DE-627)SPR054901693 (SPR)s10669-023-09918-x-e DE-627 ger DE-627 rakwb eng Rodrigues, Valquíria Duarte Vieira verfasserin (orcid)0000-0002-1783-1068 aut Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. 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. Agribusiness (dpeaa)DE-He213 Environmental accounting (dpeaa)DE-He213 Eco-control (dpeaa)DE-He213 Environmental management accounting (dpeaa)DE-He213 Wander, Alcido Elenor (orcid)0000-0001-9656-8773 aut da Silva Rosa, Fabricia (orcid)0000-0003-4212-1065 aut Enthalten in The environmentalist Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981 44(2023), 1 vom: 03. Juli, Seite 145-160 (DE-627)302722505 (DE-600)1492294-0 1573-2991 nnns volume:44 year:2023 number:1 day:03 month:07 pages:145-160 https://dx.doi.org/10.1007/s10669-023-09918-x lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_120 GBV_ILN_138 GBV_ILN_152 GBV_ILN_161 GBV_ILN_171 GBV_ILN_187 GBV_ILN_224 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2027 GBV_ILN_2057 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4126 AR 44 2023 1 03 07 145-160
spelling	10.1007/s10669-023-09918-x doi (DE-627)SPR054901693 (SPR)s10669-023-09918-x-e DE-627 ger DE-627 rakwb eng Rodrigues, Valquíria Duarte Vieira verfasserin (orcid)0000-0002-1783-1068 aut Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. 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. Agribusiness (dpeaa)DE-He213 Environmental accounting (dpeaa)DE-He213 Eco-control (dpeaa)DE-He213 Environmental management accounting (dpeaa)DE-He213 Wander, Alcido Elenor (orcid)0000-0001-9656-8773 aut da Silva Rosa, Fabricia (orcid)0000-0003-4212-1065 aut Enthalten in The environmentalist Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981 44(2023), 1 vom: 03. Juli, Seite 145-160 (DE-627)302722505 (DE-600)1492294-0 1573-2991 nnns volume:44 year:2023 number:1 day:03 month:07 pages:145-160 https://dx.doi.org/10.1007/s10669-023-09918-x lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_120 GBV_ILN_138 GBV_ILN_152 GBV_ILN_161 GBV_ILN_171 GBV_ILN_187 GBV_ILN_224 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2027 GBV_ILN_2057 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4126 AR 44 2023 1 03 07 145-160
allfields_unstemmed	10.1007/s10669-023-09918-x doi (DE-627)SPR054901693 (SPR)s10669-023-09918-x-e DE-627 ger DE-627 rakwb eng Rodrigues, Valquíria Duarte Vieira verfasserin (orcid)0000-0002-1783-1068 aut Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. 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. Agribusiness (dpeaa)DE-He213 Environmental accounting (dpeaa)DE-He213 Eco-control (dpeaa)DE-He213 Environmental management accounting (dpeaa)DE-He213 Wander, Alcido Elenor (orcid)0000-0001-9656-8773 aut da Silva Rosa, Fabricia (orcid)0000-0003-4212-1065 aut Enthalten in The environmentalist Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981 44(2023), 1 vom: 03. Juli, Seite 145-160 (DE-627)302722505 (DE-600)1492294-0 1573-2991 nnns volume:44 year:2023 number:1 day:03 month:07 pages:145-160 https://dx.doi.org/10.1007/s10669-023-09918-x lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_120 GBV_ILN_138 GBV_ILN_152 GBV_ILN_161 GBV_ILN_171 GBV_ILN_187 GBV_ILN_224 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2027 GBV_ILN_2057 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4126 AR 44 2023 1 03 07 145-160
allfieldsGer	10.1007/s10669-023-09918-x doi (DE-627)SPR054901693 (SPR)s10669-023-09918-x-e DE-627 ger DE-627 rakwb eng Rodrigues, Valquíria Duarte Vieira verfasserin (orcid)0000-0002-1783-1068 aut Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. 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. Agribusiness (dpeaa)DE-He213 Environmental accounting (dpeaa)DE-He213 Eco-control (dpeaa)DE-He213 Environmental management accounting (dpeaa)DE-He213 Wander, Alcido Elenor (orcid)0000-0001-9656-8773 aut da Silva Rosa, Fabricia (orcid)0000-0003-4212-1065 aut Enthalten in The environmentalist Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981 44(2023), 1 vom: 03. Juli, Seite 145-160 (DE-627)302722505 (DE-600)1492294-0 1573-2991 nnns volume:44 year:2023 number:1 day:03 month:07 pages:145-160 https://dx.doi.org/10.1007/s10669-023-09918-x lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_120 GBV_ILN_138 GBV_ILN_152 GBV_ILN_161 GBV_ILN_171 GBV_ILN_187 GBV_ILN_224 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2027 GBV_ILN_2057 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4126 AR 44 2023 1 03 07 145-160
allfieldsSound	10.1007/s10669-023-09918-x doi (DE-627)SPR054901693 (SPR)s10669-023-09918-x-e DE-627 ger DE-627 rakwb eng Rodrigues, Valquíria Duarte Vieira verfasserin (orcid)0000-0002-1783-1068 aut Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system 2023 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. 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. Agribusiness (dpeaa)DE-He213 Environmental accounting (dpeaa)DE-He213 Eco-control (dpeaa)DE-He213 Environmental management accounting (dpeaa)DE-He213 Wander, Alcido Elenor (orcid)0000-0001-9656-8773 aut da Silva Rosa, Fabricia (orcid)0000-0003-4212-1065 aut Enthalten in The environmentalist Dordrecht [u.a.] : Springer Science + Business Media B.V, 1981 44(2023), 1 vom: 03. Juli, Seite 145-160 (DE-627)302722505 (DE-600)1492294-0 1573-2991 nnns volume:44 year:2023 number:1 day:03 month:07 pages:145-160 https://dx.doi.org/10.1007/s10669-023-09918-x lizenzpflichtig Volltext GBV_USEFLAG_A SYSFLAG_A GBV_SPRINGER GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_32 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_74 GBV_ILN_90 GBV_ILN_95 GBV_ILN_100 GBV_ILN_101 GBV_ILN_105 GBV_ILN_120 GBV_ILN_138 GBV_ILN_152 GBV_ILN_161 GBV_ILN_171 GBV_ILN_187 GBV_ILN_224 GBV_ILN_250 GBV_ILN_281 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_702 GBV_ILN_2005 GBV_ILN_2006 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2027 GBV_ILN_2057 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4126 AR 44 2023 1 03 07 145-160
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title_sort	indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the ema system
title_auth	Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system
abstract	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. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law.
abstractGer	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. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law.
abstract_unstemmed	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. © The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2023. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law.
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title_short	Indicators to analyze environmental performance and eco-controls for a poultry production chain: a methodological proposal based on the EMA system
url	https://dx.doi.org/10.1007/s10669-023-09918-x
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author2	Wander, Alcido Elenor da Silva Rosa, Fabricia
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