Contribuições da contabilidade ambiental para a gestão sustentável de resíduos farmacêuticos: práticas, custos e benefícios em empresas de Natal/RN

Abstract

The pharmaceutical sector in Brazil has seen marked growth from 2017 to 2021, linked to aspects such as the aging of the population and the capacity to distribute medicines. During the global COVID-19 pandemic, which began in March 2020 and lasted until May 2023, the importance of the sector for social and economic factors stands out, due to its strategic nature. However, as the sector evolves, concerns arise, such as the incorrect disposal of medicines by companies and society, the environmental and accounting impact. This work aims to identify the contribution of Environmental Accounting to good sustainable practices in waste management in the pharmaceutical market. The methodology used is descriptive in nature, with a study of multihulls, of a qualitative nature. Data collection took place through the application of a questionnaire aimed at pharmaceutical companies located in Natal, RN. The results obtained showed that companies recognize the production of waste, especially that of expired medicines, and in general adopt behaviors congruent with environmental standards, mainly RDC 222/2018. In addition to the cost associated with disposal, indicated by the organizations, the cost components linked to each stage of the waste management plan are scored by the work. The study also proposed strategies based on Environmental, Social and Governance (ASG) practices that were compatible for organizations, balancing costs and benefits for companies and the environment