Análise crítica de relatórios de auditoria ambiental compulsória: um estudo sobre o setor petroquímico do Estado do Rio de Janeiro

Abstract

The objective of this study was to analyze mandatory environmental audit reports in accordance with INEA Guideline 056, with the aim of finding common points and divergences in the Audit Evidence, Environmental Performance Analysis and Action Plan Sections of each report. Discussions were proposed on compulsory environmental audits, conceptualization of environmental performance and its analysis, providing a solid basis for understanding the context of the analysis. The methodology adopted for this research comprises an exploratory analysis of 14 mandatory audit reports to identify common points between them. The reports were found among those available for public access in the Central Library of the State Environmental Institute (INEA), under homogeneity classifications regarding the description of each company's activities, with reports from industries in the petrochemical sector being chosen. The study pointed out that there is a large discrepancy between the approaches of audit teams, especially regarding methodologies for analyzing environmental performance in the context of audits. Such findings indicate the need for alignment, performance analysis approaches and standardization of environmental indicators. The present study brings implications to the field of Environmental Performance Audits, by “discussing” changes in field practices and the theoretical approach to the topic, in order to bring reflections on the improvements necessary to provide greater potential and alignment of the instrument with the current context of sustainability of the state productive sector. There are few studies on the subject of compulsory environmental audits in the State of Rio de Janeiro and, therefore, this study expands the reflections on the use and role of this instrument as part of the State Environmental Policy. In this sense, it was found that the DZ56 audit procedures have gaps in relation to methodological standardization and environmental objectives, especially in the context of environmental performance assessment and analysis of the Action Plan, key elements for the process of continuous improvement of environmental management