A controladoria aplicada ao desenvolvimento sustentável: um estudo de caso da empresa CENIBRA S.A.

Abstract

In the process of managing organizations, information from the various areas must be integrated to guide strategic planning. Competitiveness and business continuity require it to be geared towards sustainable development. In this context, the company CENIBRA S.A. was chosen as the empirical field and the theoretical approaches were controllership and environmental management. The theoretical approach is aligned with the research problem: “How does the Controllership department at CENIBRA S.A. help with environmental management aimed at sustainable development?”. The general objective was to highlight the practice of controllership linked to environmental management in favor of sustainable development. The significance of the theme lies in the relevance that the issue of sustainability has taken on in the business sphere and in society, with emphasis on sustainable planning drawn up by the Controllership body in companies. The methodology used was bibliographical, qualitative, documentary, exploratory and case study research. Data was collected through structured interviews with company managers and information disclosed in social and environmental reports. The data was analyzed using the content analysis technique proposed by Bardin. Among the results, we highlight the strategic role of CENIBRA's Controllership in environmental management, integrating economic data with sustainable practices and promoting decisions in line with ESG planning. The main challenges involve measuring intangible impacts and adapting to international standards.