Diagnosis of the Sustainability of a Poultry Value Chain From the Perspective of Environmental Management Accounting

Abstract

Purpose: This paper aims to present the diagnosis of the sustainability of a poultry value chain from the perspective of Environmental Management Accounting.
  
 Theoretical framework: The main theoretical basis for the development of the research was the perspective of the Environmental Management Accounting (EMA) system that contributes to the generation of value. This chain will be studied under EMA and thus overcome the barrier for the implementation of an EMA system. When the organization succeeds in implementing it and making it an integral part of the environmental strategy, the EMA provides an efficient approach to environmental, managerial and financial information.
  
 Method/design/approach: The methodology used was the case study, the investigation, of an exploratory and quali-quantitative nature. Descriptive and quantitative information about environmental heritage was analysed, such as forest diagnosis, waste generation, water resources, energy and emissions, environmental management and accounting in the various links of the poultry production chain in the state of Goiás.
  
 Results and conclusion: The results demonstrate the vertical business strategy and the adoption of a circular business model by the poultry chain. It was possible to confirm that Environmental Management Accounting (EMA) makes it possible to map processes, identify physical and financial aspects, establish ecological control mechanisms, and highlight actions, policies and sustainability programs at the production chain level. It is concluded that to diagnose information of a descriptive and quantitative nature, from the EMA perspective, the level of planning of the integrating company and integrated farms must be considered, which directly impacts the monitoring and continuous evaluation of processes. When applied, the EMA contributes to the knowledge of the performance of the chain.
  
 Research implications: The contribution of this study is based on two pillars: i) the methodology applied with data collection from primary sources; and, ii) access to data, which allowed results, until then, not observed in the literature.
  
 Originality/value: The contribution of the study lies in the fact that it is a study applied to the production chain, with access to primary and unpublished data, which advances the development and applicability of science in the area and/or practices of socio-environmental management of organizations.