Affiliation:
1. Federal University of Pará, Brazil
2. Polytechnic Institute of Santarém, Portugal & CICF-Research Centre on Accounting and Taxation, Portugal
Abstract
The study aims to analyse the influence of contingency factors on sustainable practices in restaurants on Combú Island, Pará. A survey and interviews were conducted using a structured questionnaire that related sustainable practices to contingency factors. The main result of the research revealed that the contingency factors that most influence sustainable practices in the region are leadership and the environment. Leadership plays a crucial role in encouraging and directing employees towards environmental practices. At the same time, the environment strongly influences the environmental attitudes of managers due to the location of the businesses in an environmentally protected area. The main contribution of this study is to understand the stage of adoption of sustainable practices in local businesses on the island, which allows the development of actions that contribute to the consolidation of these practices in other companies, given the fundamental importance of sustainability in the current scenario.