Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency

Abstract

Purpose: The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region – Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and about what the social and environmental impacts mean. However, they do not have a solid waste management plan, and, in the perception of the most of them, the obligation to make the proper disposal of açai berry wastes is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of açai berry pits, the majority of them responded that the wastes are destined to landfills, in spite of the possibilities of reuse. When analyzing the treatment of wastes by the accounting-Financial standpoint, it was observed as non-existent, which may be associated to the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidances for the reuse of wastes, so that the açai berry beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management.

Keywords

• environmental accounting; social and environmental management; eco-efficiency; açai berry wastes.