MANAGEMENT CONTROLS USED IN THE MANAGEMENT OF CARBON CREDITS IN RICE COMPANIES OF RIO GRANDE DO SUL

Abstract

The release of polluting gases is part of human development, but needs to be reduced since these gases contribute to the greenhouse effect. Several companies are already implementing projects in order to reduce the emission of polluting gases. These projects, called the Clean Development Mechanism (CDM), generate carbon credits and aims to reduce or prevent the emission of greenhouse gases. The objective of the study is to research on the controls of support management of the management of carbon credits process used in rice companies in Rio Grande do Sul. To do so, a survey was conducted through a multi-case study, applying to the data a qualitative approach. Three companies of the rice sector in Rio Grande do Sul were interviewed to identify the management controls used in the management of carbon credits. The survey results show that there is no uniformity among the companies surveyed about the management controls used for the management of carbon credits. Is concluded that studies need to be encouraged to guide those responsible for issuing and trading carbon credits, particularly of controls to support the management process of carbon credits.