Controladoria e desempenho sustentável corporativo nas agroindústrias do setor sucroalcooleiro no Estado de Pernambuco

Abstract

The objective of the present study is to analyze the relationship of significance between the level of corporate sustainability and the organizational and functional aspects of control in agroindustries of the sugar and alcohol industry in the State of Pernambuco. It is a descriptive research, with a quantitative approach. The studied universe is made up of the sugar and alcohol agroindustries operating in the State of Pernambuco, totaling 15. The study reached the percentage of 86.66% of the universe, since 13 companies participated in the research. Data collection was done through structured interviews, which were carried out in July and August 2016. Regarding the organizational aspects, it was verified that in most of the studied agroindustries there is no sector denominated as controller. The accounting department was appointed as responsible for performing the functions considered typical of the controller. It should be emphasized that the organizational unit investigated is classified by the majority of the respondents as line organ, directly subordinated to the administrative / financial directorate, and, generally, there is internal subdivision of the investigated unit. With regard to the measurement of the level of corporate sustainability, the Grid application found that 4 of the 13 companies surveyed had a weak or unsatisfactory overall performance (score 0), in contrast to the total of 6 companies that were allocated in score 3, or That is, they presented a high level of corporate sustainability. Regarding the analysis of the relations between the organizational aspects of the controller and the level of sustainability, significant results were identified with the level of authority of the controller (line organ or staff) and with the existence of internal areas. On the other hand, the relations between the functions and the global level of sustainability presented a significant result with the functions of internal control and information management, denoting that the companies that perform these functions tend to present a higher global level of corporate sustainability. The results evidenced that, in practice, the controllers of the sugar and alcohol agroindustries of Pernambuco partially reflect the propositions of the literature, presenting adaptations to the peculiarities of each company. It was also possible to identify a relative concern of agroindustries with business sustainability in the three dimensions: environmental, social and economic. Finally, the findings suggest, from the relationships identified, that the performance of the functions considered typical of the control can contribute to the achievement of corporate sustainability.