Economia circular e passivo ambiental da indústria têxtil: análise de empresas do setor da moda brasileiro

Abstract

This article investigated the Circular Economy (EC) and the environmental liabilities of the textile industry, in an attempt to answer the following question: Considering the high environmental impact of the textile industry, how can the adoption of EC be transformed into an alternative for the launch structural impact of environmental liabilities of fashion companies in their financial reports? The intention was specifically to: (i) describe the EC formats adopted by the fashion companies, (ii) identify structural launches of socio-environmental initiatives and (iii) identify structural launches of the environmental liability. This work is justified for discussing the problem of textile waste and the possibilities aligned with the dimensions of sustainability in the context of the textile industry. The theoretical review includes discussions on sustainability, circular economy and environmental liabilities. Data collection was done through the qualitative analysis of reports from three large fashion companies that already had EC initiatives. In the results, it was found that the companies surveyed can effective use information related to spending on social and environmental initiatives and also include structural information about environmental liabilities through the entry of this information in financial reports. EC, as well as the implementation of socio-environmental initiatives when adopted by companies, can compose the financial information of organizations in order to counter possible environmental liabilities and, thus, enable the assessment of the level of organizational commitment with regard to acting in a positive format for society and clean for the environment.