Investigação de indicadores de desempenho de economia circular em empresa de fabricação de fertilizantes minerais por método multicritério

Abstract

According to the National Association for the Diffusion of Fertilizers (ANDA), 4,714,000 tons of fertilizers were delivered to the market in October 2023, 21.9% more than in the same period in 2022, showing a growing consumption of fertilizers in Brazil. In this regard, the aim of this study was to analyze the most effective circular economy indicators for the fertilizer sector using the multi-criteria method. For this purpose, a systematic literature review was applied to survey 540 indicators in 21 articles. After applying the selection criteria, 27 indicators were obtained, which were classified in the environmental, social and governance dimensions, according to the ESG criteria. Subsequently, the multi-criteria method selected by systematic literature review was applied to order the indicators by the importance attributed by 13 experts. For the environmental dimension, there was a difference in the importance given to the indicators by the experts and the number of citations in articles due to the difference in practical and theoretical perspectives, and the cultural difference between the vision of European authors and Brazilian experts. For the social dimension, the job creation indicator has been interpreted differently in the literature and by experts due to the lack of standardized metrics between direct jobs and indirect job creation. The governance dimension showed greater equivalence of understanding between theory (authors) and practice (experts) because the indicators are already part of the company's routine. With effective indicators for analyzing circularity performance, fertilizer companies will be able to concentrate human and economic resources towards effective sustainability.