Desempenho das práticas de logística reversa: direcionadores estratégicos no segmento de óleo lubrificante acabado no Brasil

• Ano de defesa: 2017
• Autor(a) principal: Oliveira, Ádria Tayllo Alves
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Logística Reversa; Oluc; Market share; Direcionadores estratégicos; Reverse logistics; Strategic drivers; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/12555

In Brazil, the National Solid Waste Policy, through 12305/2010 Law, establishes Reverse Logistics (RL) practices for the lubricating oil sector. Reverse logistics is an instrument of economic and social development, which is intended to enable the collection and restitution of solid waste to the business sector, for reuse, at the productive moment. Thus, the objective of this research is to analyze how the practices of Reverse Logistics relates to the strategic drivers of the industries of the finished lubricant segment in Brazil. The study is of quantitativequalitative nature, having as research universe the industries of the finished lubricant oil segment in Brazil. The research was carried out in two phases: the first phase was done through content analysis in sustainability reports and corporate websites, with a sample of 51 companies, verifying RL practices such as collection, recycling, re-refining and final disposal environmentally correct use of used and contaminated lubricating oil, as well as comparing the market share of companies that show RL, from those that do not show. In the second part of the research, a questionnaire was applied, in a sample of 10 industries, that related RL practices to strategic drivers such as institutional image, economic, corporate citizenship, customer service and legislation. The results found in the analysis of content show that of the 51 industries analyzed, only 17 companies publish RL practices, while 34 companies do not disclose RL mechanism, comparing later the market share of these companies through the Wilcoxon-MannWhitney test, it being verified that there is no statistical difference between the averages of companies that disclose and do not disclose RL practices. Regarding the questionnaire findings through the spearman correlation, only the economic driver had a significant relationship with the RL practices.