Analysis of the affinity of the principles of corporate governance to the ISO 14001 environmental management system standard

Abstract The purpose of this research is to analyze the adherence of the NBR ISO 14001 standard to the Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices. The perspective established in the research interprets the existence of synergy between management supported by the Environmental Management Systems standard and the Code of Best Corporate Governance Practices. The research analyzed the contents of 177 environmental audit reports, performed by a certification company, which involved a set of 139 companies certified by NBR ISO 14001. It then related the requirements of the environmental management system with the elements present in the IBGC code. It identified the adherence to several requirements in common between the two systems analyzed, thus indicating the adequacy of establishing synergy in actions, and in the information held by both, providing benefits to the organization. Environmental auditing data indicate that companies have more difficult-to-handle items related to operational control, emergency preparedness and assessment of compliance with legal and other requirements. This is important information in the context of corporate governance, since it indicates potential risks that must be eliminated in order to guarantee the perenniality of the organization.

摘要
本研究旨在分析NBR ISO 14001标准与巴西公司治理最佳实践准则（Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices，下文简称IBGC准则）的契合程度。本研究的分析视角认为，依托环境管理体系标准实施的管理工作与该准则之间存在协同效应。
研究对某认证机构出具的177份环境审核报告进行了内容分析，样本涵盖139家获得NBR ISO 14001认证的企业。随后，研究将环境管理体系的各项要求与IBGC准则中的相关要素进行了关联分析。
研究识别出两类体系共有的多项契合性要求，由此表明在行动开展与双方信息持有维度建立协同关系具备合理性，可为相关组织带来切实收益。
环境审核数据显示，企业在运营控制、应急准备以及合规性评估（符合法律法规及其他相关要求）方面存在较多难以妥善处置的事项。该结果在公司治理语境中具有重要意义，因其指明了为保障组织永续经营而需优先消除的潜在风险。