THE SUSTAINABLE LOGISTICS MANAGEMENT PLAN OF THE BRAZILIAN COURTS OF AUDITORS, REGARDING ELECTRICITY AND SELECTIVE COLLECTION

Abstract

The Brazilian Audit Courts are administrative supervisory bodies of the entire Brazilian Public Administration. Due to their social and institutional missions, they become references for good sustainable practices. Like any other organization, the Courts of Accounts cause good impacts as also negative impacts on the environment. In order to solve the challenges involving the negative impacts of public bodies, the Brazilian authorities published Normative Instruction No. 10/2012, which governs the preparation and implementation of the Sustainable Logistics Management Plan in all federal public bodies. In this context, it is worth analyzing the position of the Courts of Auditors with a view to the elaboration and implementation of the Sustainable Logistics Management Plan, regarding Electric Energy and Selective Collection, due to the high use of these in public bodies. Thus, the general objective of this research is to analyze compliance with Normative Instruction nº 10/2012, regarding the elaboration and implementation of the Sustainable Logistics Management Plan in the Courts of Auditors, referring to Electric Energy and Selective Collection. This is an exploratory and descriptive study, with a qualitative approach, based on bibliographic data and document analysis. The results showed that, of the thirty tree Brazilian Courts of Accounts, four published the Sustainable Logistics Management Plan. And only two published the all documents in a right according to the law. Thus, twenty nine Courts of Auditors did not adhere to the Sustainable Logistics Management Plan. The main finding show the fragility of external control bodies in the face of good sustainable practices, besides do not respect the institutional rules.