Poultry Eco-Controls: Performance and Accounting

This study aims to evaluate environmental performance indicators and eco-controls in the poultry production chain in Goiás, with a focus on forest management, waste generation, water resources, energy use, emissions, and environmental accounting. A mixed-methods approach was used, combining qualitat...

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Main Authors: Valquíria D. V. Rodrigues, Alcido E. Wander, Fabricia S. da Rosa
Format: Article
Language:English
Published: MDPI AG 2025-06-01
Series:Agriculture
Subjects:
Online Access:https://www.mdpi.com/2077-0472/15/12/1311
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author Valquíria D. V. Rodrigues
Alcido E. Wander
Fabricia S. da Rosa
author_facet Valquíria D. V. Rodrigues
Alcido E. Wander
Fabricia S. da Rosa
author_sort Valquíria D. V. Rodrigues
collection DOAJ
description This study aims to evaluate environmental performance indicators and eco-controls in the poultry production chain in Goiás, with a focus on forest management, waste generation, water resources, energy use, emissions, and environmental accounting. A mixed-methods approach was used, combining qualitative and quantitative data from 13 agro-industrial companies, 230 farms, and 816 broiler houses. The results highlight the role of environmental management accounting (EMA) in monitoring and improving environmental practices, supporting continuous performance assessment. Econometric analysis revealed a positive link between sustainability practices and economic growth, as measured by GDP per capita. However, productive capacity and energy efficiency showed no significant impact at the 5% level. The study limitations include the focus on a single region and industry, which may limit the generalizability of the findings. Future research should expand to other chains and regions to assess broader applicability and explore the public policy impacts on environmental sustainability, as well as the impact of public policies on environmental sustainability within the sector.
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spelling doaj-art-f80e1f6fdd604f94b91132c3dbaecfb42025-06-25T13:19:52ZengMDPI AGAgriculture2077-04722025-06-011512131110.3390/agriculture15121311Poultry Eco-Controls: Performance and AccountingValquíria D. V. Rodrigues0Alcido E. Wander1Fabricia S. da Rosa2Postgraduate Program in Agribusiness, Federal University of Goias (UFG), Goiânia 74690-900, BrazilPostgraduate Program in Agribusiness, Federal University of Goias (UFG), Goiânia 74690-900, BrazilPostgraduate Program in Accounting, Federal University of Santa Catarina (UFSC), Florianópolis 88040-900, BrazilThis study aims to evaluate environmental performance indicators and eco-controls in the poultry production chain in Goiás, with a focus on forest management, waste generation, water resources, energy use, emissions, and environmental accounting. A mixed-methods approach was used, combining qualitative and quantitative data from 13 agro-industrial companies, 230 farms, and 816 broiler houses. The results highlight the role of environmental management accounting (EMA) in monitoring and improving environmental practices, supporting continuous performance assessment. Econometric analysis revealed a positive link between sustainability practices and economic growth, as measured by GDP per capita. However, productive capacity and energy efficiency showed no significant impact at the 5% level. The study limitations include the focus on a single region and industry, which may limit the generalizability of the findings. Future research should expand to other chains and regions to assess broader applicability and explore the public policy impacts on environmental sustainability, as well as the impact of public policies on environmental sustainability within the sector.https://www.mdpi.com/2077-0472/15/12/1311agrifood value chainsustainabilityagribusinesssustainable developmentprincipal component analysis
spellingShingle Valquíria D. V. Rodrigues
Alcido E. Wander
Fabricia S. da Rosa
Poultry Eco-Controls: Performance and Accounting
Agriculture
agrifood value chain
sustainability
agribusiness
sustainable development
principal component analysis
title Poultry Eco-Controls: Performance and Accounting
title_full Poultry Eco-Controls: Performance and Accounting
title_fullStr Poultry Eco-Controls: Performance and Accounting
title_full_unstemmed Poultry Eco-Controls: Performance and Accounting
title_short Poultry Eco-Controls: Performance and Accounting
title_sort poultry eco controls performance and accounting
topic agrifood value chain
sustainability
agribusiness
sustainable development
principal component analysis
url https://www.mdpi.com/2077-0472/15/12/1311
work_keys_str_mv AT valquiriadvrodrigues poultryecocontrolsperformanceandaccounting
AT alcidoewander poultryecocontrolsperformanceandaccounting
AT fabriciasdarosa poultryecocontrolsperformanceandaccounting