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The issue of sustainability and disclosure. A case study of selective garbage collection by the Urban Cleaning Service of the city of Rio de Janeiro, Brazil – COMLURB

Author

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  • da Silva Carvalho, Márcia
  • Rosa, Luiz Pinguelli
  • Bufoni, André Luiz
  • de Sousa Ferreira, Araceli Cristina

Abstract

The Urban Cleaning Company of the City of Rio de Janeiro – COMLURB launched the Recycling Separation Center Project (Projeto Central de Separação de Recicláveis or CSR) in 2003. The objectives of the project were the adequate disposal of solid urban waste as well as the generation of employment and income. The COMLURB Project had economic, environmental and social facets, and the researchers sought to establish whether COMLURB had prepared reports that would enable evaluation of the investment made and the results obtained. In particular, the researchers sought to establish whether COMLURB financial statements set out the results of actions inherent to the CSR. We concluded from our analysis of the Project that the three elements of sustainability (social, environmental and economic), despite being fully present, were not adequately demonstrated. This study therefore proposes a model report with a view to enabling various information users to evaluate the results of the CSR Project.

Suggested Citation

  • da Silva Carvalho, Márcia & Rosa, Luiz Pinguelli & Bufoni, André Luiz & de Sousa Ferreira, Araceli Cristina, 2011. "The issue of sustainability and disclosure. A case study of selective garbage collection by the Urban Cleaning Service of the city of Rio de Janeiro, Brazil – COMLURB," Resources, Conservation & Recycling, Elsevier, vol. 55(11), pages 1030-1038.
    • Handle: RePEc:eee:recore:v:55:y:2011:i:11:p:1030-1038
    DOI: 10.1016/j.resconrec.2011.05.015
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    Cited by:

    1. Barros, Regina Mambeli & Filho, Geraldo Lúcio Tiago & Moura, Juliana Sales & Pieroni, Marcela Fernandes & Vieira, Fernanda César & Lage, Lívia Ramos & Mohr, Guilherme Samprogna & Bastos, Adriano Silva, 2013. "Design and implementation study of a Permanent Selective Collection Program (PSCP) on a University campus in Brazil," Resources, Conservation & Recycling, Elsevier, vol. 80(C), pages 97-106.

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