O desempenho ambiental das micro, pequenas e médias empresas do setor têxtil brasileiro e sua relação com características estruturais e o desempenho econômico-financeiro

Abstract

Currently the concern with the environment is increasing and the organizations are seeking solutions to preserve Nature and, at the same time, obtain increased profits or competitiveness. For that, they frequently use structured procedures in order to reduce their costs and expenses. However, very rarely the relationship between environmental and financial performances are considered in these processes. Therefore, this dissertation aims to investigate the relationship between the environmental performance measured by the level of eco-efficiency and some structural characteristics and financial performance of the micro, small and medium size enterprises in the textile sector of Ivaí Valley in the State of Paraná, Brazil. This was done through a survey developed in the apparel manufacturing in which indicators of financial performance, depth of manufacturing and environmental performance were properly selected. The research data obtained and the consequent hypotheses testing made possible to verify that the higher the size, the manufacturing depth and the profit of a giving company, the worse its environmental performance, measured by its eco-efficiency level. Furthermore, it was possible to identify a positive correlation between the contribution margin, the profitability and the environmental performance, but this correlation is weak. As a result, it was not possible to establish definitive conclusion about the relationship between the environmental and financial performance of the micro, small and medium size enterprises in the researched textile sector, confirming the lack of unanimity also observed in the literature that deals with this subject.