Title: Municipal solid waste management: analysing the principles of the Brazilian National Solid Waste Policy

Authors: Liana Regina Bittencourt Santana; Seimor Walchhütter; Tiago Nascimento Borges Slavov; Paschoal Tadeu Russo

Addresses: Department of Accounting Fundação Escola de Comércio Alvares Penteado (FECAP), 01502001, São Paulo, SP, Brazil ' Department of Management, Centro Universitário – FEI, 01525000, São Paulo, SP, Brazil ' Department of Accounting, Fundação Escola de Comércio Alvares Penteado (FECAP), 01502001, São Paulo, SP, Brazil ' Department of Accounting, Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras (FIPECAFI), 01323001, São Paulo, SP, Brazil

Abstract: Research in municipal solid waste (MSW) management has been conducted in various areas of knowledge to identify good practices considering gaps in our understanding. This study aims to identify the MSW management practices of the 38 largest Brazilian cities (municipalities with a population higher than 500 thousand inhabitants). For this purpose, a quantitative study is proposed based on a statistical treatment of 13 indicators presented in the Brazilian National System of Information on Sanitation for Solid Waste of the period 2010-2015. The result of the analysis suggests low compliance with the principles of the Brazilian National Policy on Solid Waste. The difficulty and opportunities for MSW management discussed. For example, the municipalities that generate large volumes are directly proportional to the consumption of the population. Regarding the practices, we observed a positive effect of the adoption of street sweepers on the total recovered, recycled materials.

Keywords: municipal solid waste; MSW; Brazilian National Waste Solid Policy; environmental management accounting; Política Nacional de Resíduos Sólidos; PNRS; SNIS-RS.

DOI: 10.1504/IJEWM.2022.124687

International Journal of Environment and Waste Management, 2022 Vol.29 No.4, pp.391 - 405

Accepted: 08 Jun 2020
Published online: 08 Aug 2022 *

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