Análise da sustentabilidade ambiental na Justiça Federal do Amazonas: estudo de caso usando um Sistema Contábil Gerencial ambiental

Abstract

The attendance of the needs of public administration requires an intensive use of natural resources. Thus, the State has the duty to hire goods and services that promote the environmental protection in order to ensure sustainable development, besides encouraging the rational use of natural resources and influence in the forms of production, through the adoption of criteria required in their hires. In this context, the present study sought to answer the following question: What stage of environmental sustainability in the Federal Justice of Amazonas from the perspective of an environmental management accounting system? Thus, the goal of the studied consisted of analyzing the environmental sustainability in the Federal Justice of Amazonas, through the application of Environmental Management Accounting System - SICOGEA. The methodology classifies itself as a single case study, descriptive, qualitative and quantitative approach. Its theoretical foundation of the research discussed topics such as: Role of the State in relation to the environment; Environmental Agenda in Public Administration - A3P; Environmental Accounting; Brazilian Standards and Technical Accounting - NBC T 15; Environmental Accounting in the Public Sector; Environmental Comptroller; Environmental Management, with emphasis on environmental management systems, including GAIA and the three versions of SICOGEA. And, to analyze environmental sustainability in the organ, we applied the "Research and Measurement " action, belonging to the first phase of the third stage, the SICOGEA - Generation 2. After analyzing the data, it was identified a level General Sustainability of 47,95% which is considered "regular". For this, it was proposed an Environmental Management Plan - 5W2H, which were inserted improvement proposals for the activities that have an performance "Poor" or "Regular", concerning to the subgroups: Hiring, Programs rational use, maintenance, servers and collaborators, Social Environmental Responsibility and Environmental Accounting and Auditing. SICOGEA adaptations were made, directing the application of this method to public agencies . Based on the results, it was concluded that the agency needs to improve the environmental management process, prioritizing the criterias considered deficit in order to achieve an environmentally appropriate standard of sustainability.