PLANNING AND CONTROL OF ENVIRONMENTAL COSTS: A MULTICASE STUDY IN INDUSTRIES OF RIO GRANDE DO SUL

Abstract

This article aims to investigate the business practice for planning and control of environmental costs. The effectiveness of environmental system and, in consequence, the environmental costs, some decades ago have joined the requirements of a company that plans to ensure their sustainable development. The survey was developed based on a multiple case study methodology, and descriptive, exploratory and qualitative approach. The study has the participation of five industries located in Rio Grande do Sul, exploring different business segments. The data collection was processed by semi-structured interviews conducted with the responsible for environmental management in enterprises. The main findings of the research indicate that the appropriated procedures are applied to environmental system management, which did not occur with the procedures for planning and control the related costs. This lack of procedures characterizes a strong detachment of the literature recommendation to environmental costs control.