CHEAP CAN BE EXPENSIVE: ENVIRONMENTAL DISASTERS INVOLVING VALE S.A. AND RELATIONS WITH BUSINESS RISKS

Authors

DOI:

https://doi.org/10.12662/2359-618xregea.v11i3.p169-182.2022

Keywords:

risks, environmental disasters, dam structure of Vale S.A.

Abstract

The case portrays the operational structures of Vale S.A. dams and what are the threats and incentives to use them. The company is responsible for the environmental disasters that occurred in Minas Gerais, specifically in Mariana and Brumadinho. For a long time, Vale used upstream raising to ensure lower cost, greater availability of material, and ease of construction. On the other hand, the upstream structure has less security and consequently a greater chance of disruption. Considering the plot of ruptures that occurred in cities in Minas Gerais, this teaching case aims to stimulate discussion and recognize the relationship between risk and return in the context of Vale's activities. With a didactic bias, the case can be used in classes courses in the area of Applied Social Sciences that contain disciplines related to Corporate Finance and Organizational Management.

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Author Biographies

Allisson Silva dos Santos, Universidade Federal da Paraíba

Mestre em Administração com ênfase em Finanças e Métodos Quantitativos pelo Programa de Pós-Graduação em Administração - PPGA da Universidade Federal da Paraíba - UFPB. Especializando em Metodologias Ativas pela Universidade Federal do Vale do São Francisco - UNIVASF. Bacharel em Administração pelo Instituto Federal de Educação, Ciência e Tecnologia da Paraíba - IFPB. Integrante do Núcleo de Pesquisas em Educação Financeira de Impacto - NUPEFI/IFPB e do Núcleo de Estudos em Gestão e Negócios - NEGN/IFPB. 

Anderson Dias Brito, Universidade Federal da Paraíba

Mestre em Administração com ênfase em Finanças e Métodos Quantitativos pela Universidade Federal da Paraíba. Especialista em Gestão de Produção e Logística Empresarial pela Universidade Cândido Mendes. Graduado em Administração pela Universidade Estadual do Sudoeste da Bahia (2019). Tem experiência na área de Administração com ênfase em finanças, gestão de produção, suprimentos, métodos e Sistemas.

Caritsa Scartaty Moreira, Universidade Federal da Paraíba

Doutoranda em Ciências Contábeis pela Universidade Federal da Paraíba (UFPB). Mestra em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (UFRN). Especialista em Contabilidade e Planejamento Tributário pela Universidade Federal Rural do Semi-Árido (UFERSA). Graduada em Ciências Contábeis pela UFERSA. Tem experiência em Ciências Contábeis e interesse na linha de pesquisa informação contábil para usuários externos, atuando principalmente nos seguintes temas: mercado de capitais, avaliação de empresas, fraudes e manipulações contábeis e educação contábil.

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Published

2022-10-06

How to Cite

SANTOS, Allisson Silva dos; BRITO, Anderson Dias; MOREIRA, Caritsa Scartaty. CHEAP CAN BE EXPENSIVE: ENVIRONMENTAL DISASTERS INVOLVING VALE S.A. AND RELATIONS WITH BUSINESS RISKS. Journal Of Management Analysis, Fortaleza, v. 11, n. 3, p. 169–182, 2022. DOI: 10.12662/2359-618xregea.v11i3.p169-182.2022. Disponível em: https://periodicos.unichristus.edu.br/gestao/article/view/4240. Acesso em: 22 jul. 2024.

Issue

Vol. 11 No. 3 (2022)

Section

CASE STUDY

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