FACTORS RELATED TO THE MATURITY OF ENVIRONMENTAL MANAGEMENT SYSTEMS AMONG BRAZILIAN INDUSTRIAL COMPANIES

ABSTRACT This study evaluates the factors that have a significant relationship to the level of maturity of the Environmental Management Systems (EMS) among Brazilian industrial companies, using a multiple linear regression model. The variables consider the respondents' characteristics, their categories, and other dummy variables. The results, in ascending order of their influence on the EMS maturity level, were possessing ISO 14001 certification, participation in the carbon market, disclosing information in reports (environmental disclosure), having a project to reduce water consumption, having a professional management model, having insurance against environmental accidents, company age, operating in the textile sector, and the legal constitution of the company Ltda.