ISO 14001 – ENVIRONMENTAL MANAGEMENT SYSTEM AS A STRATEGIC TOOL FOR COMPANIES IN THE ELECTRIC SECTOR

Objective: The objective of this study is the analysis of the ABNT NBR ISO 14001:2015 standard - Environmental Management Systems in organizations of the Electricity Sector as a strategic tool to answer the Environmental Questionnaire of the Corporate Sustainability Index (ISE B3 - main index for the evaluation of ESG practices in the Stock Exchange. Theoretical Framework: The theoretical framework of this work is based on fundamental concepts of ESG (Environmental, Social and Governance), Environmental Management Systems and Corporate Sustainability. In addition, the research considers the hypothesis of the correlation between the implementation of ISO 14001 and a better performance in ISE B3. Stakeholder Theory and Corporate Social Responsibility Theory are relevant to understanding why companies should adopt sustainable practices and how this can influence their performance and reputation. Method: The methodology adopted for this research was qualitative, characterized as exploratory. A comparative documentary study was carried out between the requirements of ISO 14001 and the Questionnaire of the Environment Dimension of the Corporate Sustainability Index. The conformity and correlation between the items of ISO 14001 and the questions of the ISE B3 Questionnaire were evaluated, weighting them in three degrees of applicability. Results and Discussion: The results obtained highlight the strong correlation between ISO 14001 certification and compliance with the ISE B3 Questionnaire in the Environmental Dimension. In addition to adding value to operations and maintenance on environmental issues, ISO 14001 certification provides companies in the electricity sector with a competitive advantage by obtaining higher scores in sustainability indices. The adoption of an ISO 14001 certified Environmental Management System provides a structured path to environmental alignment and the incorporation of environmental management into the corporate sustainability strategy. Research Implications: The practical and theoretical implications of this research highlight the importance of ISO 14001 certification as a strategy to meet the environmental demands of the financial market, highlighting the need to consider environmental, social and governance aspects for holistic business management in the electricity sector. These implications can encompass ISO standards and ESG criteria, environmental and business standards, as well as providing practical guidance for companies in formulating strategies that improve their performance and financial reputation. Originality/Value: This study contributes significantly to the research by presenting an innovative approach in the analysis of the ABNT NBR ISO 14001:2015 standard and its impact on the response to the Environmental Questionnaire of the Corporate Sustainability Index in the Electricity Sector. The results provide valuable insights into how Generation and Transmission companies can improve their environmental performance and sustainability index scores. It broadens the understanding of the practical applicability of ISO 14001 in the specific context of the financial market, positively impacting the area of study and professional practices in the field of corporate sustainability.


INTRODUCTION
Organizations around the world are responsible for the impacts of their business.Society increasingly incorporates concerns about environmental issues in relation to sustainable The environmental agenda has been discussed for decades and has become a fundamental part for enterprises in any segment, especially the electricity sector due to the scope of the activities they carry out characterized by the intense relationship with the environment in the places where it operates.
The environmental variable is intrinsically incorporated into the projects of electric power generation and transmission companies, covering the phase of previous studies, installation phase, and operation and maintenance phase.In addition, the approach of social variables related to the activities of organizations is increasingly present, because only compliance with formal aspects of control is insufficient to meet expectations and legitimacy by society (SANTIAGO, 2016).
The truth is, these variables are the targeting forces of the electricity sector business, requiring organizations to improve their performance linked to environmental, social and governance issues.This performance is measured by a metric represented by the acronym ESG.
The term ESG was set as a mandatory agenda in the discussions at the top of the business agenda of organizations evaluated by the financial2 market (NIEMOLLER, 2021),in particular regarding the challenges present in environmental issues that occupy a historical place in the electricity sector due to increasingly strict legislation and pressures exerted by various sectors of society.
For electric power generation and transmission companies to achieve better environmental performance, it is recommended to establish an Environmental Management System (SGA) for their business processes.Format established by the market, the standard ABNT NBR ISO 14001:2015 -Environmental Management Systems presents the requirements with guidelines for use for organizations to implement an SGA.In addition to being relevant for an organization to be able to manage the immediate and long-term environmental impacts of products, services and processes (ABNT, 2015); the EMS allows companies in the electricity sector to act strategically, also aimed at meeting the demands of the financial market relevant to the letter E (environmental) of the ESG. 3   Babakri et al. (2004) point out that many authors highlight the benefits of implementing an EMS according to ISO 14001, but few discuss new applicability of its adoption, thus evidencing the need and importance of research like this.

METHODOLOGIES
The methodology used in this study was qualitative research, characterized as exploratory.For the analysis, a comparative documentary study was conducted between the requirements of ISO 14001 and the Questionnaire of the Environment Dimension of the Business Sustainability Index (ISE B3).
The documentary analysis was conducted in order to identify the items of ISO 14001 -Environmental Management Systems in attendance and correlation to the ISE B3 Questionnaire -Environment Dimension.The documentary study is valid to direct the recommendations proposed at the end of the research, both for companies that wish to constitute a certified EMS and for companies in the Electricity Sector (Generation and Transmission) that wish to improve it and have them as a tool to meet the environmental issues of the ISE B3 Questionnaire.
For the qualitative analysis of the results obtained from the correlation in table (Annex A) between ISO 14001 and ISE B3 Questionnaire -Environment Dimension, three degrees of applicability were defined: • High: iso 14001 requirements fully answer the questionnaire question.
• Medium: iso 14001 requirements partially answer the questionnaire question with the need to complement information from sources other than ISO 14001; • Low: ISO 14001 requirements provide only indications of response with the need to complement information from sources other than ISO 14001.

ISO 14001 -ENVIRONMENTAL MANAGEMENT SYSTEMS
ISO is an institution formed by national standardization bodies, created in 1947, with the objective of developing standardization and related activities to facilitate the exchange of goods and services in the international market and cooperation between countries in the scientific, technological, and productive spheres.
ISO 14001 is a standard of Environmental Management Systems created in 1996, and underwent reformulations in the years 2004 and 2015, sit the latter the current version.The National Association of Technical Standards (ABNT), which is the National Standardization Forum, through its Brazilian Committee of Environmental Management, adopted the text of this standard in its entirety, which takes it a Brazilian standard (NBR), called "ABNT NBR ISO 14001: 2015 -Environmental Management Systems -Requirements with orientation for use" (BARBIERI, 2004).
ISO 14001 contains the requirements of an SGA and an informative annex with guidance for the use of the standard.The SGA is part of an organization's management system.
The SGA can refer to the entire organization or parts of it, such as specified functions and sections.This standard can be applied to any organization, public or private, regardless of size or sector of activity.
The implementation of an EMS should consider planning actions, determination of practices and procedures, as well as responsibilities and resources required.ISO 14001 specifies the requirements for the Ems in an organization.According to ABNT (2015) the requirement is a declared need or expectation.The utterance of a requirement uses the verbal form "must".This means that its observance is mandatory, that is, it is not for the organization to decide whether or not to meet the requirement.If you do not meet, you will have a non-compliance with ISO 14001 (ABNT, 2015).
Thus, the requirements of ISO 14001 materialize in the EmGa, being a way for organizations to have an organizational structure for the control of their processes, aiming at the prevention of pollution and the protection of the environment, in an efficient and continuously improved way (ABNT.2022).This Structure of the EMS can provide information for the organization's long-term success through: • prevention or mitigation of adverse environmental impacts; • compliance with legal requirements and other requirements; • control or influence over the organization's products and services based on the perspective of the life cycle; • financial and operational benefits that may result from the implementation of environmental alternatives that reinforce the organization's position in the market (BARBIERI, 2004).

ESG
The term ESG (environmental, social and governance) and its concept were first proposed by the initiative "4 Who Cares Wins" (in Portuguese, "wins who cares'') result ing from an initiative of the United Nations (UN) in partnership with the World Bank.At the time, 20 financial institutions from 9 different countriesincluding Brazilmet to develop guidelines and recommendations on how to include environmental, social and governance issues in asset management, securities brokerage services and research related to the topic (UNITED NATIONS GLOBAL COMPACT, 2004)." The ESG movement gained more traction in 2006 when the UN, along with large institutional investors, launched the Principles for Responsible Investment (PRI).Since then, resource managers have been developing ways to incorporate ESG criteria into financial market analyses.With the increasing support of financial institutions to the PRI and the incorporation of esg factor analyses by investors, financial agents, insurance companies and risk assessment agencies, the theme was gained increasingly important in the business environment (ABNT, 2022). . 5he ESG rekindles the importance of social, environmental and governance aspects in the global context and more recently in Brazil.They incorporate a critical bias in the financial market of how a company is managed, how it positively impacts society, how it affects the environment, and how all these factors cumulatively determine the overall performance of the organization (REMCHUKOV, 2020).
The questions guided by the ESG are supported by the analyses of various dimensions, themes and criteria as shown below: • E -Environment / Environmental: environmental management policies and practices criteria, ecological impacts, energy management, water and liquid effluent management, waste and hazardous materials management, air quality, sustainability and conservation and preservation of natural resources are evaluated.
• S -Social / Social: issues relevant to human rights and community relations, social investment, corporate citizenship, customer welfare, data security and client privacy are evaluated.
• G -Governance / Governance: issues relevant to the fundamentals of sustainability, risk management, corporate governance practices, business ethics, management of legal and regulatory environments are evaluated.
Organizations with the best performance in ESG practices are best seen by society and customers, generating reputation gains and sustainable image.The profitability tied to ESG practices can also be observed in the financial market, under the aspect that the profitability of sustainable investments tends to grow over time (ABNT, 2022).In the Brazilian market, the main indicator of ESG practices is the Corporate Sustainability Index -ISE B3, which evaluates the companies listed on the stock exchange, considering the ESG practices adopted by these companies.

BUSINESS SUSTAINABILITY INDEX
The objective of the Corporate Sustainability Index (ISE B3) is to be the indicator of the average performance of the asset quotes of companies selected by their recognized commitment to corporate sustainability.Created in 2005, a pioneering initiative in Latin America, it was the 4th Sustainability Index in the world, with initial financing by the International Finance Corporation (IFC), the World Bank's financial arm.ISE B3 supports investors interested in applying in companies with good ESG practices and leads companies to adopt best Practices of ESG and corporate sustainability, since they contribute to the profitability and continuity of the business.

ISE B3 QUESTIONNAIRE METHODOLOGY
The methodology used for the selection of companies that will make up the ISE B3 portfolio is based on a process carried out annually, through a sectorized questionnaire, sending evidence and other inclusion criteria.A fundamental point in the ISE B3 Methodology is data collection for quantitative evaluation, through responses to the ISE B3 Questionnaire.To participate in the selection process, companies must respond fully to the questionnaire.
In order for a company to be selected to make up ISE B3, it must meet several sustainability criteria set out in the ISE B3 Guidelines, including: • Score by theme of the ISE B3 Questionnaire; • Minimum qualitative score of 70 points; • Positive response to questionnaire questions classified as minimum requirements for the sector.
The ISE B3 Questionnaire is structured in four levels: dimensions, themes, topics and questions.The table below provides an overview of the first two levels: Table 1 Dimensions and Themes of The Ise B3 Questionnaire Source: B3, 2022.
The General themes are answered by all companies, as they are material for all sectors; Specific themes are material only for some sectors and will be answered only by companies in these sectors.The themes are defined considering the coverage of all aspects relevant to the ESG analysis of a company, as well as the feasibility of a granularity of analysis compatible with the diversity of materiality of each sector (B3, 2022).For the content are also used as references the guidelines published by the Global Reporting Initiative (GRI) and System B, in addition to the history of ISE B3 itself.
According to Table 1,  The ISE B3 Questionnaire is a fundamental part in the evaluation and selection of companies applying to the index portfolio.The ISE B3 Questionnaire is based on technical studies, benchmark analysis and wide listening of stakeholders and experts, both through specific consultations and public consultations (B3, 2022).

DISCUSSION AND RESULTS
The ISO 14001 standard that certifies the EMS covers all the steps that should be considered by companies when establishing environmental management, involving not only the impacts of their activities on the environment and natural resources, but also all those related to the life cycle of their products and services (IKRAM et al., 2020;SOUZA;ALVES, 2018).
According to ISE B3, every large company, regardless of its type of activity, has potential environmental impacts and, therefore, needs to know and manage them with due technical basis to draw investors' attention to the aspects that should be considered in a sustainable investment (B3, 2022).
In this sense, ESG issues influence investment decisions, becoming a priority for the entire financial system and for companies.Esg's E (enviroment/environmental) establishes a direct relationship with the financial world, with a status of great relevance when compared to previous environmental agendas viewed with some disbelief by the market.
The largest example in Brazil is the ISE B3 Questionnaire -Environment Dimension, which applies to electric power generation and transmission companies that are candidates for the Corporate Sustainability Index -ISE B3 portfolio.Thus, to meet the objective proposed in our work, we now focus on the data and results obtained through documentary review, Figureical analysis and statistical analysis, formulating possible interpretations on them.
In the ISE B3 Questionnaire -Environment Dimension, companies in the Electricity  From the general perspective, we identified relevance among the requirements of ISO 14001 in response and evidence of the questions of the Environment Dimension of the ISE B3 Questionnaire.According to the analysis ofthe g rau of applicability performed, 85% of the questions can be answered in whole or in part based on the fulfillment of the requirements of ISO 14001 by an organization.In addition, we emphasize that only one question of the ISE B3 Questionnaire -Environment Dimension had the status of Not Applicable, reinforcing the relevance and applicability of the requirements of ISO 14001.
In the analysis of the grau of applicability performed by Themes, represented in Figure 2, which compose the Environmental Dimension of the ISE B3 Questionnaire, we found that the Theme -Environmental Management Policies and Practices obtained the highest percentage (92%) of applicability as the questions that can be answered in whole or in part; questions that can be answered in full or in part among the other Themes, however, still with strong relevance for the attendance to the Questionário ISE B3.In addition to meeting the questions of the Environment Dimension of the ISE B3 Questionnaire, Companies in the Electricity Sector may be worth other benefits in ESG issues correlated with certification in ISO 14001, such as: • Quality of data collection: ISO 14001 requires and provides an organization of quantitative and qualitative data that should be available to the Emga team.
Consequently, these data are centralized, mapped and recorded, giving greater consistency in the collection and evidence of data by the ESG teams; • Data and reporting maturity: In addition to data collection, ISO 14001 enables efficient and effective management of environmental information through a series of documents required by the standard.These environmental data are present in internal and external audit reports, resolutions of non-conformities, critical analysis report by senior management, among others that can be a source of data for disclosures of the ESG team; • Compliance: ISO 14001 provides for the need for the organization to list all applicable environmental legal requirements, i.e. laws, decrees and any environmental regulations, as well as monitoring compliance with these legal requirements.ESG practices and indices of the financial market increasingly demand compliance in all areas of the company; • Stakeholder Management: ISO 14001 requires the organization to analyze and evaluate both internally and externally on issues that can positively or negatively influence the EMS, so stakeholders at local, regional, national, international or global levels are covered, considering environmental, cultural, financial, political, technological, economic, competition issues, among others that they deem relevant; • Leadership Commitment: THE ISO 14001 standard demands the continuous commitment of senior management through evidence, demonstrating knowledge, performance and responsibility within the SGA, meeting ESG practices that require strong involvement of the organization's leaders; • Continuous Improvement: ISO 14001 proposes that the organization use different recurrent activities to increase its performance, such as changing its goods and services, to improve the management of its life cycle, changes in processes to minimize environmental impacts, among others.In a complex and constantly changing ESG scenario, with increasing data and information requests, continuous improvement generates innovation and can result in the production of new content relevant to the company's environmental performance.

CONCLUSIONS
The results revealed that the certification in the requirements in iso 14001 has a strong and significant correlation in the attendance to the ISE B3 Questionnaire -Environment Dimension, and ISE B3 is the main indicator of ESG practices of companies listed on the Brazilian stock exchange.Thus, in addition to generating value for operation and maintenance regarding environmental issues, obtaining the ISO 14001 Certification presents evidence for generation and transmission companies to obtain better scores in sustainability / ESG indexes.
Additionally, ISO 14001 proves that a company in the Electricity Sector complies with global standards of environmental practices, meeting a number of concerns of investors, society and the market regarding the performance of organizations.A strong indication that the financial market requires companies to be companies with ESG practices, and the ISO 14001 standard presents itself as a fundamental tool in the Dimension E -Environment / Environmental.
It is clear that the adoption of an ISO 14001 certified SGA provides an organizational journey that requires a series of changes and transformations across the enterprise.The requirements of ISO 14001 provide a good proposal to meet the ISE B3 Questionnaire -Environment Dimension, as they propose to the organization an environmental alignment with processes that are often already existing and an action guide with information and the measurement of the performance of environmental management to be followed so that they are internalized in the organization's corporate sustainability strategy.

FUTURE STUDIES
ESG issues require a better performance of environmental, social and governance practices of companies in the Electricity Sector.The ESG demands dictated by the financial The environmental variable is intrinsically incorporated into the projects of electric power generation and transmission companies, covering the phase of previous studies, installation phase, and operation and maintenance phase.In addition, the approach of social variables related to the activities of organizations is increasingly present, because only compliance with formal aspects of control is insufficient to meet expectations and legitimacy by society (SANTIAGO, 2016).
The truth is, these variables are the targeting forces of the electricity sector business, requiring organizations to improve their performance linked to environmental, social and governance issues.This performance is measured by a metric represented by the acronym ESG.
The term ESG was set as a mandatory agenda in the discussions at the top of the business agenda of organizations evaluated by the financial market (NIEMOLLER, 2021),in particular regarding the challenges present in environmental issues that occupy a historical place in the electricity sector due to increasingly strict legislation and pressures exerted by various sectors of society.
In order for electric power generation and transmission companies to achieve better environmental performance, it is recommended to establish an Environmental Management System (SGA) for their business processes.Format established by the market, the standard ABNT NBR ISO 14001:2015 -Environmental Management Systems presents the requirements with guidelines for use for organizations to implement an SGA.In addition to being relevant for an organization to be able to manage the immediate and long-term environmental impacts of products, services and processes (ABNT, 2015); the EMS allows companies in the electricity sector to act strategically, also aimed at meeting the demands of the financial market relevant to the letter E (environmental) of the ESG.• Guidelines for reading the Table : o High degree of application: iso 14001 requirements fully answer the questionnaire question; o Medium degree of application: iso 14001 requirements partially answer the questionnaire question with the need to complement information from sources other than ISO 14001; o Low degree of application: ISO 14001 requirements answer the questionnaire question satisfactorily, providing only indications of the answer with the need to complement information from sources other than ISO 14001.

High
Allows the choice of the most complete answer.

Leadership and responsibility
MApgaLDR-b.For which hierarchical levels of the company are there environmental-related assignments contained in the job description?

Medium
The standard item demonstrates the control and survey of environmental aspects regarding diagnosis, and monitoring.Complementation of a document by the area responsible for the infrastructure with specific information.Allows the choice of the most complete response according to % of ISO 14001 certified units.
___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024.4 Due to the above, the research question that led the development of this work was: can certification in ISO 14001 cause advantages in meeting the ESG environmental demands imposed by the financial market?Based on the question raised, the main objective of this work is to verify the concepts relevant to ISO 14001 and ESG, especially in the environmental sphere, giving technical possibilities to establish a direct relationship of ISO 14001 in compliance with environmental factors evaluated by the main ESG index existing in the financial market.
the Environment Dimension, focused here, presents issues relevant to the themes: Environmental management policies and practices; Ecological impacts; Power management; Management of water and liquid effluents; Management of hazardous waste and materials; and Air quality.Within the themes of the Environment Dimension are addressed the topics: Leadership and Responsibility, Management Practices, Performance, Certifications, Animal Welfare, Legal Compliance and Innovation and Technology.
Sector of Generation and Transmission must answer material questions (AnnexA) on environmental performance distributed among the themes: Policies and Practices of Environmental Management; Ecological Impacts; Management of Water and Liquid Effluents; Iso 14001 -Environmental Management System as A Strategic Tool for Companies in The Electric Sector ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024.10 Waste and Hazardous Materials Management; and Air Quality.Companies in the Electricity Generation and Transmission Sector do not respond to the theme Energy Management.According to the methodology of this work, in the general analysis of the questions we identified that the degree of applicability of the requirements of ISO 14001 in response to the questions of the ISE B3 -Environment Dimension Questionnaire, was 69% -High, 18% -Medium, 13% -Low and 2% -Not Applicable, represented in the Figure below.

Figure 1
Figure 1Degree of Applicability of ISO 14001 in ATTENDANCE TOISE B3 Questionnaire.

Figure 2
Figure 2 Degree of Applicability of ISO 14001 by Themes of the Environment Dimension in Attendance to the ISE B3 Questionnaire Iso 14001 -Environmental Management System as A Strategic Tool for Companies in The Electric Sector ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024.14 market lead to new studies on other ISO standards, such as ISO 26000 -Social Responsibility, ISO 45001 -Occupational Safety and Health, the ISO 37000 Corporate Governance Standards series, and ABNT PR 2030: Environmental, Social and Governance (ESG).Organizations around the world are responsible for the impacts of their business.Society increasingly incorporates concerns about environmental issues in relation to sustainable development, transparency and accountability for damage to the environment (ABNT, 2015).The environmental agenda has been discussed for decades and has become a fundamental part for enterprises in any segment, especially the electricity sector due to the scope of the activities they carry out characterized by the intense relationship with the environment in the places where it operates.
Iso 14001 -Environmental Management System as A Strategic Tool for Companies in The Electric Sector ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024.15 Babakri et al. (2004) point out that many authors highlight the benefits of implementing an EMS according to ISO 14001, but few discuss new applicability of its adoption, thus evidencing the need and importance of research like this.Due to the above, the research question that led the development of this work was: can certification in ISO 14001 cause advantages in meeting the ESG environmental demands imposed by the financial market?Based on the question raised, the main objective of this work is to verify the concepts relevant to ISO 14001 and ESG, especially in the environmental sphere, giving technical possibilities to establish a direct relationship of ISO 14001 in compliance with environmental factors evaluated by the main ESG index existing in the financial market.___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024. 1 APPENDIX Annex A -Comparative Table of the ISE B3 Questionnaire -Environment Dimension and its Attendance by ISO 14001.

−
5.3 Roles, responsibilities and organizational authorities.− Headquarters of Authorities and Responsibilities Medium Complementation of a document by the People Management area, because the assignments must be in the Job Description.Management practices MApgaPRG-a.What percentage of the company's units perform periodic and systematic evaluation of its environmental aspects and impacts?− 9 Performance evaluation − 9.2 Internal audit − 9.3.Critical Analysis by Direction − Certification 14001 -Environmental Management Systems High Allows the choice of the most complete response according to % of ISO 14001 certified units.Management practices MApgaPRG-b.What is the percentage of units of the company whose significant environmental aspects and impacts are guided by specific operational procedures?− 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA High Allows the choice of the most complete response according to % of ISO 14001 certified units.Management practices MApgaPRG-c.With regard to practices oriented to ecoefficiency or cleaner production, select the programs that, comprehensively, are present in the company: ... − 6.2 Environmental objectives and planning to achieve them.− Environmental Programs High Allows the selection of the most complete responses to the ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | 2024.3 Management practices MAiePRG-b.Does the company identify the impact and dependence relationships of its business with ecosystem services?− 5.2 Environmental policy − 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA (Life Cycle) − 6.2 Environmental objectives and planning to achieve them High Allows the choice of the most complete answer.Management practices MAiePRG-c.What actions are developed by the company for the conservation and sustainable use of biodiversity and ecosystem services?− 5.2 Environmental policy − 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA − 6.2 Environmental objectives and planning to achieve them Medium Complementation of a document by the environmental /social responsibility area with specific information of the Company's voluntary actions, Legal compliance MAieCPL-a.What is the percentage of the company's properties that carried out the Rural Environmental Registry (CAR)?− 6.1.3Legal requirements and other requirements High Allows the choice of the most complete response according to % of ISO 14001 certified units.If applicable the issue the organization.Legal compliance MAieCPL-b.What percentage of the properties of the company whose Permanent Preservation Areas (PACs) are regularized?− 6.1.3Legal requirements and other requirements − Low The item demonstrates full compliance with legal requirements.However, the regularization of APPs must be presented in a specific document.If applicable the issue the organization.Legal compliance MAieCPL-c.What is the percentage of rural properties of the company that has its Legal Reserve regularized?− 6.1.3Legal requirements and other requirements − .Indicate the situation of the company in the last three years regarding its legal compliance related to the potentially impacting activities of ecosystems and ecosystem services: ... − 6.1.3Legal requirements and other requirements − Certification 14001 -Environmental Management Systems High Allows the choice of the most complete response according to % of ISO 14001 certified units.If applicable the issue the organization.Iso 14001 -Environmental Management System as A Strategic Tool for Companies in The Electric Sector ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.4 | p.1-23 | e03109 | .How does the company manage water (use and consumption) in its production processes?− 4.1 Understanding the organization and its context − 5.2 Environmental policy − 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA − 6.2 Environmental objectives and planning to achieve them − 8.1 Operational planning and control High Allows the choice of the most complete answer.Management practices MAgaePRG-b.How does the company manage liquid effluents and releases into water bodies and collecting networks in its production processes?− 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA − 6.1.3Legal requirements and other requirements − 6.2 Environmental objectives and planning to achieve them High Allows you to choose the most complete answer Management practices MAgaePRG-c.What is the company's situation regarding research, development and technological innovation for the efficient use of resources and for cleaner production related to the generation and reduction of polluting load of industrial effluents?− 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA − 6.1.3Legal requirements and other requirements Low The standard item demonstrates the control and survey of environmental aspects and compliance with legal requirements.However, technological innovation must be referenced by a document or specific action of the organization.Performance − MAgaeDSP-a.Indicate the percentage of facilities dedicated to administrative processes using waterefficient technologies: − 6.1.2-Environmentalaspects − Survey of Environmental Aspects and Impacts -LAIA − 6.1.3Legal requirements and other requirements

Table 1
Example of the item of the Comparative Table of the ISE B3 Questionnaire -Environment