Papel da controladoria na adequação às contingências ambientais das agroindústrias de carne e derivados listadas na Bovespa

Abstract

The objective is to verify the controllership role in adequacy of the agribusiness companies listed in Bovespa to the contingencies identified in their annual reports. Exploratory research with a qualitative approach was initially performed by using content analysis. Later, it was applied a questionnaire with the controller of two companies from this sector. The research results show that the legal contingencies, when it comes tax contingencies, the organizations worked with the legal industry analysis for these contingencies. Already labor contingencies, both the Controllership as human resources work. As the political contingencies, Minerva S/A showed prevention plans, while Perdigão S/A still looking fit these. Already contingencies ecological/sanitary are studied and evaluated by the Controller in the organizations studied. When it comes to economic contingencies the Controllership is prepared to act with such contingency and suggest alternatives plans. So, it is concluded that the Controllership in these companies plays a crucial role in their internal and external environments, since it helps companies to solve problems arising from contingencies already identified, and also take part of the containment development plan, in an attempt to minimize the consequences brought by the environmental contingencies.