How To Understand And Understand Sustainability

Transcription

1 !#"$% $$ %!& '($! *)!!#% $)$ +-,/ <CB5D/EF6HG <C,/I-9AB5G 91J <C25D/.K9L;=<5,/2MG,F68.12C0 9:6HG J G684 MANAGERIAL SUSTAINABILITY: A STUDY OF A CASE IN THE REFRIGERATING AGRO-INDUSTRY Geraldino Carneiro de Araújo (UFMS) geraldino.araujo@gmail.com Wladimir Augusto Cesar de Morais (UFMS) wladimir_augusto@yahoo.com.br The finitude of natural resources and the social problems, that seem to be an obligation of the public section, became also aided by the private institutions. The concept of managerial sustainability emerges, in the which the companies devvelop partner-environmental actions not losing the focus of returns financial-economics. The industrial organizations are adapting if this maintainable reality. Keywords: Sustainability, productive, refrigerating

2 1. Introduction The productive cycle of the capitalist society extracts from of the nature necessary inputs for the production of food and consumption goods, however, the process comes back residues and pollutant, carting pollution and exhaustion of the natural resources. Another concern that appears is that there is a voluminous layer of the population that suffers with poverty, hunger and social exclusion. The finitude of the natural resources and the negative impacts of the residues of the factories, pointed for Severo, Delgado and Pedrozo (2006), result in a process of economical development without concern with the nature and with the life quality. The maintainable development seems to be an obligation of the government, however, the destined resources the such a promotion is limited. The private section assumes an important paper in this ambit, as affirms Safatle (2006a), that without the participation of the private resources, the maintainable use of the biodiversity passes not to exist, and there won't be more biodiversity to provision the productive process. Before this panorama the companies passes to restructuring their production. The managerial sustainability emerges. The social pressures and restrictions imposed to the exports of their products make the companies forced to look for forms of reducing their environmental impact and to improve their image by their social responsibility. In this sense, a lot she have been tried to be done for the sustainability of the productive section (CORAL, 2002). The sequence of operations and transactions do the interaction of the economical agents interact inside the productive process. One of the productive flows that has prominence in Brazil is the bovine meat one, due to its working power. The increase of the exports proves the merit of the relationships between the Brazilian freezers and the external customers. The agro-industry stands out for being the coordinating agent in the chain, the industrial organization, then, begins worrying with the managerial sustainability developing actions in this sense. The objective of this work is to describe the managerial sustainability of a productive section in specific, the refrigerating agro-industry. 2. Refrigerating Agro-industry. The cut livestock is one of the more significant agricultural explorations, as in the generation of internal revenues as in the export line, and it still incorporates technologies that increase the productivity (ARAÚJO, 2006). To commercial Brazilian flock possesses about 204,7 million heads. The country has the second largest world production with about 8,9 million tons in equivalent carcass. The discount and the production specifically refer to the bovine meat, and they also demonstrate high indexes, according to data of the Brazilian Institute of Geography and Statistics and of the Ministry of the Agriculture, Livestock and Provisioning (IBGE, 2006; MAPA, 2007). The productive chain of the Brazilian bovine meat is one of the most complex in relation to the structuring and to the involved agents. The economic agents of the productive flow, in the case of the bovine meat, are: the inputs producers, the bovine producers, the agro-industry and the distribution net (wholesale and retail) (MICHELS; SPROESSER; MENDONÇA, 2001). There is prominence for the agro-industry, the freezer and processing of bovine the coordinating agent is considered, that in spite of the little structuring, it has the purpose of the perfect administration of the chain and guarantee the quality, through the process of transaction of information, what contributes to the customers' satisfaction and for the reduction of the costs and losses in the whole chain. Such coordination in agro-industrial 2

3 chains can be obtained by the development and practical application sense customer-supplier and in the sense supplier-customer (BORRÁS, TOLEDO, 2006; MARTINS, 2007). 3. Managerial Sustainability It is necessary to expose that there is a discussion on the concept of maintainable development and sustainability, they come to follow the two visions. First it is that maintainable development is associated commonly to the expectation of a country that enters in a growth phase that stays along the time (ALTENFELDER, 2004; RATTNER, 1999; FERREIRA, 1998, 1999). The second treats the sustainability as the capacity to solemnity-sustain, of solemnity-staying. Any maintainable activity is that that can be maintained by a long period, in way not becoming exhausted never, in spite of the unexpected that can come to happen (PHILIPPI, 2001; ALMEIDA, 2002; SAFATLE, 2006A). It becomes common to relate maintainable development to public politics and sustainability the other actions promoted by the private section. However, Young and Steffen (2006) point out that the largest participation of the organizations in the sustainability cannot substitute the public action, and that the measures become more common in the private section. The managerial section, then, assumes a fundamental paper (SAFATLE, 2006b). The objective of any organization is to obtain the largest possible return on the invested capital, in other words, to generate profit and to remunerate their shareholders. For so much, it is used of available tools to be ahead of the competitors, obtaining larger margins and market slices. For Layrargues (1998, p. 60)" [...] the companies that tried to join, instead of reacting negatively, ended up discovering won important of productivity and competitiveness ". So that the organizations can contribute to the sustainability they should modify their productive processes, when necessary. This implicates in building production systems that don't cause negative impacts and that contributes to the recovery of degraded areas or that offers products and services that improve the consumers' environmental performance (CORAL, 2002). The author presents a Sustainability Model (Picture 1): Ambiental Sustainability Econimic Sustainability Social Sustainability Attendance to the legislation Ambiental Impacts Ecologically Correct Products Recycling Clean Technologies Treatment of Efluents Residues Maintainable use natural resources Business Strategy Focus Market Quality and cost Results Competitive advantage Picture 1: Model of managerial sustentabilidade (CORAL, 2002, p. 129) Social responsibility Commitment with the development of the human resources Promotion and participation in projects of social stamp Support in the community's growth The concept of the tripod of the sustainability (Triple-Bottom Line) became thoroughly known between the companies and the researchers (OAK, VIANA, 1998; AMARAL, 2003; CORAL, 2002; OLIVEIRA SON, 2004), being a conceptual tool. The organizations to be considered maintainable they need to have actions that permeate for the three dimensions. For Safatle (2006b, p. 20) "the private section is the only institution strong, flexible and international that remained in the world ". Saint the private organizations the great operators of that economical model. The sustainability concept represents a new approach of doing businesses that it promotes social inclusion, it reduces and/or optimizes the use of natural resources and the impact on the environment, without despising the economical-financial profitability of the company. Such approach creates value to the shareholder, it provides the 3

4 perenity of the business and it contributes to the whole society (BOVESPA, 2005; ATKINSON, 2000; HOFFMAN, 2000). The sustainability becomes a reality in the Brazilian organizations, in the decade of 1980, due to the increase of the ecological conscience, the section came determination to pay the price of the consideration of this new variable in the productive process. The environmental concern passed, slowly, to be faced as a survival need, differentiating the organizations in terms of marketing politics and of competitiveness in the market (LAYRARGUES, 1998; AMARAL, 2003). 4. Methodology of the Research The research type is descriptive-exploratory of qualitative approach, the procedure method is the study of case. The exploration bases more on the qualitative techniques. The research instruments were glimpsed in depth and the method of collection of data through techniques of direct and indirect documentation, and intensive direct observation (GODOY, 1995; YIN, 2005; COOPER, SCHINDLER, 2003). THE collection of data was accomplished through annotation, analysis of documents and interviews semi-structured with agents previously contacted. For the choice of the studied case the ten principal refrigerating exporters of bovine meat were selected in Brazil (LATTA, 2005), among these it selected an industrial unit of a Freezer of Mato Grosso do Sul. The Freezer in study is a nutritious compound structured for production of bovine meat and derived, from the benefit of animals to the commercialization of caught a cold meats and frozen and your by-products. The company markets its products mainly to the external market. The organization leaves clear, to the interested parts, that worries about the environment, social responsibility and with the sustain of collaborators and their growth and survival in the market. It possesses industrial units, tanning and factory of fertilizers, that complement the use of the raw material, taking advantage of your products and sub-products (factory of fertilizers being used of the solid efluentes of the factories). The analysis of the data followed the methodology Grounded Theory. The risings of the research establish a theoretical formulation of the reality under investigation. The purpose is to build a theory, before testing the variables, are discovered important categories and their relationships. The analysis of the data consisted of the (a) code of the data allowing the identification of some categories and sub-categories; (b) comparisons between the categories and sub-categories; (c) definition of the relationships that appear; (d) conceptualization, in which each category corresponds to a phenomenon; (e) exam of the data with cuttings of the units of analysis, and each unit of analysis is named and analyzed (STRAUSS; CORBIN, 1990, 1994; GLASER, 1978; CASSIANI, CALIRILL, PELÁ, 1996). The data were collected close to the studied organization, they were lifted up in the existent theory on sustentabilidade the categories and sub-categories of analysis. 5. Analysis and Discussion of the Results In the Picture 2, the theoretical codes, categories and sub-categories of the environmental dimension: Environment Dimension Theoretical Codes Categories Sub-categories Treatment of effluents and residues; recycle, clean Technologies, Environmental impacts (CORAL, 2002). Emissions, effluents e residuals; Recycling; Ecologically correct Products (CEBDS, 2004). Sustainable usage of natural resources (CORAL, 2002). Materials; water, energy (CEBDS, Clean technology Rationalization Control of gases emitions Control/treatment of liquid effluent Control/Recycling of solid residuals Adoption of clean technology Maintainable usage of nonrenovable resources 4

5 2004). Attend to the legislation (CORAL, 2002). Environment Conformities (CEBDS, 2004). Biodiversity (CEBDS, 2004). Suppliers (CEBDS, 2004). Ambiental Legislation Biodiversity Suppliers Picture 2: Categories of analysis of the environmental dimension Attend to the ambiental legislation Conservation/preservation of the biodiversity Exigence of ambiental conformities to the suppliers. So, the sub-categories are treated presenting the empiric substance in the context of the studied Freezer: Control of the emissions of gases: the kettles have their emissions monitored annually for express company (parameter of CONAMA - National Council of the environment 08). It doesn't happen burns of residues to open sky and the risk of toxicant leaks of refrigeration is controlled (ammonia). Control/treatment of liquid effluente: monitoring in the treatment stations (CONAMA 357/05), avoiding the contamination of the ground, the chemical products are stored in an appropriate way, there is sanitary embankment and the pollution risk is controlled. Controle/recycling of the solid residues: monthly it is counted the volume and the weight of the residues (selective collect), the sale of this material is made by a third-part; the principal residues solids are plastic, cardboard and paper; and there is the recycling of great amount of the residues of the fertilizer production. Adoption of clean technologies: the fertilizer development starting from industrial solid residues. A program of organic fertilizers was accomplished in partnership with Embrapa, servant starting from the solid residues. It was registered by the Ministry of the Agriculture, Livestock and Provisioning, it was certified as "Organic " for IBD - Instituto Biodinâmico. Maintainable usage of non-renovable resources: daily monitoring by the technicians of the maintenance of the electric power consumption; and monthly monitoring of the consumption of water fobyr the technicians of the maintenance, the water is used in the production processes, hygiene and cleaning, for so much goals don't exist. Attendance the environmental legislation: the organization follows some parameters of CONAMA and it possesses all the environmental licenses and of operation updated. Conservation/preservation of the environmental biodiversity: forestation for the maintainable consumption of firewood for the kettles. Forestation is an action for the selfsufficiency in the firewood demand, trying to preserve the natural vegetation and to minimize the impacts. Demands of environmental conformities close to the suppliers: evaluation and selection of suppliers is demanded from most of the suppliers environmental license or municipal license of operation. Despite the pledge of the organization it fits to emphasize that " the industry is not still capable to eliminate every produced residue, to control all the produced emissions and much less to recycle every product after the end of your useful " life (LAYRARGUES, 1998 p. 62). They are presented, in the Picture 3, the theoretical codes, categories and sub-categories of the social dimension: Theoretical Codes Categories Sub-categories 5

6 Social Dimension Assume social responsibility (CORAL, 2002). Social responsibility (CEBDS, 2004). Commitment with the development of the human resources (CORAL, 2002). Safety and Health; Human Rights; Diversity; Work rights; Training (CEBDS, 2004). Promotion and participation in projects of social stamp; Support in the community's growth (CORAL, 2002). Sociedade (CEBDS, 2004) Social Responsibility Workers Social Action Picture 3: Categories of analysis of the social dimension Promotion of the Social Responsibility Development of human resourses Occupational Health and safety Attend to the human and workers rights Social actions for the community's development In the social dimension the Freezer possesses internal programs (gone back to the collaborators) and external (gone back to the community). Saint presented the main social actions: Promotion of the social responsibility: demonstrates to be committed with the exercise of the social responsibility and the respect to the human being, it tries like this to maintain solid relationships, of partnership and trust that it involves its collaborators, customers and suppliers in practice of the social justice; motivate their collaborators' personal and professional development, being the education the base of all the initiatives, taking in consideration the continuous improvement of the work conditions and the well-being of all. Development of the human resources: the employees' training is promoted every time that a need is identified, or when there is acquisition of new equipments; introduction or incorporation of new technologies or work processes; and improvement of the work relationships. Occupational health and safety in the work: the company maintains a Program Quality of Life that offers the free medical assistance, of odonthology, of fisiotherapy and ergonomy, the company has been firmed partnerships providing discounts in the procedures that can also be extended to the relatives. As preventive work and of understanding, the company maintains an annual calendar of the health, with the approach of themes as the prevention to the cancer, sexually transmissible diseases, campaigns of alimentary orientation, cares with the heart, including the supply of alimentary diets elaborated by nutritionists, and support programs to the pregnant women. Attendance of the human rights and of the labor practices: the organization respects to the 44 working hours a week and a day of rest to each period of seven days; the overtimes don't exceed to 12 working hours a week; there are a combat politics and repair of the infantile work and protection politics to the smallest apprentice. Social actions for the community's development: initiatives, of social and educational order, that give support to the social and educational politics: (1) aid Education: it invests in the collaborators' professional career; (2) it combats to the illiteracy: the Program of Literacy and Teaching for Youths and Adults; (3) preschool education: the collaborators' children in ages of 4 months to 6 years are received gratuitously by Increasing Retreat of Infantile Education; (4) physical and artistic activities: seeking the integration and the healthy practice of activities, areas are maintained for the practice of sports. The organization provides internal actions seeking the collaborators' well-being reducing the risks of accidents and promoting the occupational health, and it accomplishes requirements we have of labor practices and human rights, and it still favors external actions for the community's development - social and educational. 6

7 The theoretical codes, the categories and the sub-categories are exposed that compose the economical dimension in the Picture 4: Economic Dimension Theoretical Codes Categories Sub-categories Result (CORAL, 2002). Exports; Investments; Profit; Revenue; Payroll(CEBDS, 2004). Focus; Market; Competitive Advatage, Business Strategies, Quality and Cost (CORAL, 2002). Results Estratégias Growth of the exports Growth of the financial economical results Payment of fair wages Organizationa strategies for the market Low cost and quality product offer Offer of quality products at a low cost Tributes (CEBDS, 2004). Government Payment of tributes and imposed the Government Picture 4: Categories of analysis of the economical dimension The analysis of the economical sustainability bases on the sub-categories exposed below: Increase of the exports: the Freezer defined the export as main focus of its activities, having destined, in the last years, the minimum of 70% of the production to the external market. The units are enabled to the export of meat in natura the all the open countries to Brazil (not only for the call it Lists General as well as for the European Union, Russia, Israel, among other). It is, also, qualified to export meat in natura to the United States (closed market for the in natura Brazilian product). Due to the case of aftosa in the state of Mato Grosso do Sul was not possible to evaluate this category. Growth of the financial economical results (revenue, profit, revenue, investments etc.): again, due to aftosa focuses happened in the state of Mato Grosso do Sul was not possible to demonstrate the growth of the economical and financial results. However, the Freezer demonstrates data of the section of bovine meat for its investors and it possesses a narrow relationship with these, to demonstrate the results. Payment of fair wages: the salary politics establishes the floor of the category and it obeys the convention between the union and the employees, providing a margin of extra revenue; the wage is based on the medium size of a family of the area Centro Oeste (3,5) and the criterion of IBGE is considered. In the definition of the wages it is also considered the characteristics of the city. The organization tries to assure that the wage pays monthly for a month of work it should satisfy the at least the minimum patterns; there is the incentive to the assiduity. Organizationa Strategies to the market: the Freezer produces special cuts, with joined value possesses more than two thousand types different from products. It develops products with the customer's mark and special packings (seeking the final consumer). The Planning and Control of the Production has a fundamental performance for the cuts they are produced, wrapped and separate in agreement with each customer's specifications. Offer of quality products at a low cost (productive efficiency): to assist to the consumer's demands and the cattle farmer longings, the Freezer possesses a quality program of bovine, that aims at to market the raw material (bovinos/carcaças) in agreement with a system of classification of carcasses; to remunerate the faithful producer, that supplies the product wanted by the industry; to evaluate the results, guiding the producer with relationship to the best carcasses type. Payment of tributes and imposed the Government: they maintain the payment of tributes on time and imposed the governments, because it aims at to solidify the relationship with investors, customers, collaborators, suppliers and the community, offers 7

8 like this for all the interested, larger transparency and reliability to the practiced acts. The organization, parallel, to be considered responsible socially needs to offer fair wages and to maintain with good relationship with the government in the payment of taxes and tributes that are related in the economical dimension. 6. Final considerations The focus of the work was a Freezer and processing of bovine meat of Mato Grosso do Sul. The work demonstrates that the productive process of the Freezer needed to be adapted to the reality of the managerial sustainability. It is observed that the sustainability only happens when, together, there are actions in the dimensions environmental, social and economical, like this, each one of the dimensions was defined, presenting the theoretical codes, the analysis categories and the sub-categories, these last ones were analyzed seeking to describe the managerial sustainability of the Freezer. It becomes important to point out that the motivation of the Freezer in being maintainable went to the obtaining of recognition of actions for the consumers, so much intern as expressed. Once defined the strategy of the Freezer (to present maintainable values to be recognized) the productive process needed to adapt, some actions were created, other improved and some excluded. In environmental terms it was necessary to verify the pollutant ones (liquids, solids and gaseous) and to develop control mechanisms, as well as to develop the culture of the rational use of natural resources, to the company maintains updated the environmental license, and passed worrying with the conservation of the biodiversity and to demand some conformities of the suppliers. In social terms the company always tried to follow the human rights and to the labor practices, it was necessary to restructure thinking about the health and the collaborators' occupational safety physically, still on the human resources, grew up trainings and professional trainings, the company started to invest in social actions and also in social responsibility. In economical terms there is prominence for the strategy organizational, production gone back to the external market, what can come to result in increase of the exports and growth of the economical and financial results. The company also worried in to offer fair wages to the collaborators and maintaining the payments of tributes and imposed the Government without delay. Before the exposed the Freezer comes in consonance with the concept of managerial sustainability, because it allies practices of partner-environmental administration with economic and financial results. It is pointed out that the work has some limitations. The case of the aftosa in Mato Grosso do Sul 2005/2006 is a limitator for the research and must be considered, because it disabled a better analysis of the economical dimension (increase of the exports and economical and financial results). For treating of a case study, in which was just analyzed a productive unit the data they cannot be widespread, however, the work offers a variety of themes they be deepened her, it is suggested the accomplishment of quantitative studies, through variables for the definition of indicators of managerial sustainability. Referências ALMEIDA, F. O bom negócio da sustentabilidade. Rio de Janeiro: Nova Fronteira, ALTENFELDER, R. Desenvolvimento sustentável. Gazeta Mercantil. 06 maio 2004, A3. AMARAL, S.P. Estabelecimento de indicadores e modelo de relatório de sustentabilidade ambiental, social e econômica: uma proposta para a indústria de petróleo brasileira. 187f. Tese (Doutorado em Planejamento 8

9 Energético) Universidade Federal do Rio de Janeiro, Rio de Janeiro RJ, ARAÚJO, G.C. O processo de implantação da sustentabilidade em frigoríficos. 169 f Dissertação (Mestrado em Agronegócios) Universidade Federal de Mato Grosso do Sul, Campo Grande MS, ATKINSON, G. Measuring corporate sustainability, Journal of Environmental Planning and Management, 43(2), , BORRÁS, M.A.A & TOLEDO, J.C. A coordenação de cadeias agroindustriais: garantindo a qualidade e competitividade no agronegócio. In: ZUIN, Luís Fernando Soares; QUEIROZ, Timóteo Ramos (orgs). Agronegócios: gestão e inovação. São Paulo: Saraiva, BOVESPA, Bolsa de Valores de São Paulo. Índice de sustentabilidade empresarial. Disponível em: < Acesso em: 13 out CARVALHO, O. & VIANA, O. Ecodesenvolvimento e equilíbrio ecológico: algumas considerações sobre o Estado do Ceará. Revista Econômica do Nordeste. Fortaleza, v. 29, n. 2, abr./jun CASSIANI, S.H.B.; CALIRILL, M.H.L. & PELÁ, N.T.R. A teoria fundamentada nos dados como abordagem da pesquisa interpretativa. Revista Latino-Americana de Enfermagem. v.4, n.3. Ribeirão Preto SP, Dez CEBDS, Conselho Empresarial Brasileiro de Desenvolvimento Sustentável. Relatório de Sustentabilidade Empresarial Disponível em: < Acesso em 15 out COOPER, D.R. & SCHINDLER, P.S. Métodos de pesquisa em administração. 7. ed. Porto Alegre, CORAL, E. Modelo de planejamento estratégico para a sustentabilidade empresarial f. Tese (Doutorado em Engenharia da Produção) - Universidade Federal de Santa Catarina, Florianópolis SC, FERREIRA, L.C. A questão ambiental: sustentabilidade e políticas públicas no Brasil. São Paulo: Bomtempo, FERREIRA, L.C. La búsqueda de alternativas de sustentabilidad en el poder local. In: ZICCARDI, A; LUJÁN, S. (ed). Ciudades Latinoamericanas. Modernización y Pobreza. Cidade do México, Universidad Nacional Autónoma de México, GLASER, B. Theoretical sensivity. Mill Valley: Sociology Press, p. GODOY, A.S. Introdução à pesquisa qualitativa e suas possibilidades. Revista de Administração de Empresas, São Paulo, v. 35, n. 3, HOFFMAN, A.J. Environmental and social issues into corporate practice, Environment, v. 42, n. 5, p. 22, June IBGE, Instituto Brasileiro de Geografia e Estatística. Indicadores agropecuários. Disponível em:< Acesso em: 25 set LATTA, B.D. O alvo agora são os americanos. Revista Guia Exame Agosto, LAYRARGUES, P.P. A cortina de fumaça: o discurso verde e a ideologia da racionalidade econômica. São Paulo: Annablume, MAPA, Ministério da Agricultura, Pecuária e Abastecimento. Pecuária. Disponível em: < Acesso em 20 nov MARTINS, R.A. Gestão da qualidade agroindustrial. In: BATALHA, Mário Otávio (coord.). Gestão agroindustrial. 3. ed. São Paulo: Atlas, MICHELS, I.L; SPROESSER, R.L. & MENDONÇA, C.G. Cadeia produtiva da carne bovina de Mato Grosso do Sul. Campo Grande/MS: Editora Oeste, OLIVEIRA FILHO, J.E. Gestão ambiental e sustentabilidade: um novo paradigma eco-econômico para as organizações modernas. Domus on line: Rev. Teor. Pol. soc. Cidad., Salvador, v. 1, n. 1, jan./jun PHILIPPI, L.S. A construção do desenvolvimento sustentável. In.: LEITE, Ana Lúcia Tostes de Aquino; MININNI-MEDINA, Naná. Educação ambiental (Curso básico à distância) Questões Ambientais Conceitos, 9

10 História, Problemas e Alternativa. 2. ed, v. 5. Brasília:Ministério do Meio Ambiente, RATTNER, H. Sustentabilidade: uma visão humanista. Ambiente & Sociedade. Ano II, n. 5, SAFATLE, A. A fórmula do casamento. Adiante: Inovação para Sustentabilidade. São Paulo: FGV-CES, n. 3, mar. 2006a. SAFATLE, A. De espírito presente. Adiante: Inovação para Sustentabilidade. São Paulo: FGV-CES, n. 8, ago. 2006b. SEVERO, L.S.; DELGADO, N.A. & PEDROZO, E.A. A emergência de inovações sustentáveis : questão de opção e percepção: In: SIMPOSIO DE ADMINISTRAÇÃO DA PRODUÇÃO, LOGÍSTICA E OPERAÇÕES INTERNACIONAIS, 9., 2006, São Paulo. Anais... São Paulo: FGV-EAESP, 1 CD-ROM. STRAUSS, A.L. & CORBIN, J. Basics of qualitative research: grounded theory procedures and techniques. London: Sage, STRAUSS, A.L. & CORBIN, J. Grounded theory methodology: an overview. In: DENZIN, N. K.; LINCOLN, Y. S. (ed.). Handbook of Qualitative Research. Thousand Oaks: Sage, 1994, p YIN, R.K. Estudo de caso: planejamento e métodos. 3. ed. Porto Alegre: Bookman, YOUNG, C.E.F & STEFFEN, P.G. Instrumentos econômicos são uma mão na roda. Adiante: Inovação para Sustentabilidade. São Paulo: FGV-CES, n. 3, mar