Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context

Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 1 RGSA – Revista de Gestão Social e Ambiental ISSN: 1981-982X Submission date: 11/11/2024 Acceptance date: 1/13/2025 DOI: https://doi.org/10.24857/rgsa.v19n2-088 Organization: Interinstitutional Scientific Committee Chief Editor: Ana Carolina Messias de Souza Ferreira da Costa Assessment: Double Blind Review pelo SEER/OJS PERFORMANCE INDICATORS OF REVERSE LOGISTICS SYSTEMS: A PROPOSAL FOR A MODEL APPLIED TO THE BRAZILIAN CONTEXT Ana Paula Nascimento Radzinski 1 Alexandre Borges Fagundes 2 Fernanda Hänsch Beuren 3 Caroline Rodrigues Vaz 4 Fabio Fernando Kobs 5 Cleide Vieira 6 ABSTRACT Objective: The objective of this study was to propose a generic model of performance indicators (PIs) for Reverse Logistics Systems (RLS), investigating four topics of interest: Quantities of products produced; Estimates of product lifespan; Predilections for disposal/destination of these wastes by consumers; and Quantities of waste returned by the RLS versus environmental requirements of the products. Theoretical Framework: This topic highlights the presentation of a compilation of RLS PIs extracted from the literature, classified into different categories, containing their respective calculation metrics.. Method: The methodology adopted comprises a combined qualitative/quantitative approach involving bibliographic research and data collection via Survey, targeted at representatives of the nine RLS with national coverage covered in the research. Results and Discussion: The construction of the results involved the compilation and analysis of feedback from the RLS managers, as well as the topics of interest of the research, revealing categories of PIs not previously used by the referred RLS and culminating in the presentation of the proposal for a model applied to the Brazilian context. Research Implications: The practical and theoretical implications of the presented proposal foster a more holistic view of the topic, revealing a myriad of possibilities for direction and improvements in this area. Originality/Value: This study contributed to the literature by expanding the understanding of variables involved in the RL problem. The relevance and value of this research are evidenced by listing different IDs for SLR, thus providing input for direction and development of improvement strategies. Keywords: Reverse Logistics, Performance Evaluation, Performance Indicators, Reverse Logistics Systems, Generic Model. 1 Universidade do Estado de Santa Catarina (UDESC), São Bento do Sul, Santa Catarina, Brazil. E-mail: [email protected]: https://orcid.org/0009-0002-4211-1457 2 Universidade do Estado de Santa Catarina (UDESC), Lages, Santa Catarina, Brazil. E-mail: [email protected] Orcid: https://orcid.org/0000-0003-2941-1842 3 Universidade do Estado de Santa Catarina (UDESC), Florianópolis, Santa Catarina, Brazil. E-mail: [email protected] Orcid: https://orcid.org/0000-0003-1338-9660 4 Universidade Federal de Santa Catarina (UFSC), Florianópolis, Santa Catarina, Brazil. E-mail: [email protected] Orcid: https://orcid.org/0000-0002-0378-2533 5 do Estado de Santa Catarina (UDESC), São Bento do Sul, Santa Catarina, Brazil. E-mail: [email protected] Orcid: https://orcid.org/0000-0001-6563-4985 6 , Universidade do Estado de Santa Catarina (UDESC), São Bento do Sul, Santa Catarina, Brazil. E-mail: [email protected] Orcid: https://orcid.org/0000-0003-3096-1593 Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 2 INDICADORES DE DESEMPENHO DE SISTEMAS DE LOGÍSTICA REVERSA: UMA PROPOSTA DE MODELO APLICADO AO CONTEXTO BRASILEIRO RESUMO Objetivo: O objetivo deste estudo foi propor um modelo genérico de indicadores de desempenho (IDs) para Sistemas de Logística Reversa (SLR), investigando quatro tópicos de interesse: Quantidades de produtos produzidos; Estimativas de tempo de vida dos produtos; Predileções de descarte/destinação desses resíduos pelos consumidores; e Quantidades de resíduos retornadas pelo SLR versus requisições ambientais dos produtos. Referencial Teórico: Neste tópico, destaca-se a apresentação de um compilado de IDs de SLR extraídos da literatura, classificados em diferentes categorias, contendo suas respectivas métricas de cálculo. Método: A metodologia adotada compreende uma abordagem combinada quali/quantitativa envolvendo pesquisa bibliográfica e coleta de dados via Survey, direcionada a representantes dos nove SLR com abrangência nacional abordados na pesquisa. Resultados e Discussão: A construção dos resultados envolveu a compilação e análise dos feedbacks das gestoras de SLR, bem como dos tópicos de interesse da pesquisa, revelando categorias de IDs até então não utilizadas pelos referidos SLR e culminando na exposição da proposta de um modelo aplicado ao contexto brasileiro. Implicações da Pesquisa: As implicações práticas e teóricas da proposição apresentada fomentam um olhar mais holístico sobre a temática, descortinando uma miríade de possibilidades de direcionamentos e melhorias nessa área. Originalidade/Valor: Este estudo contribuiu para a literatura ao ampliar o entendimento acerca de variáveis envolvidas na problemática da LR. A relevância e o valor desta pesquisa são evidenciados ao se elencar diferentes IDs para SLR, assim fornecendo insumos para direcionamento e desenvolvimento de estratégias de melhoria. Palavras-chave: Logística Reversa, Avaliação de Desempenho, Indicadores de Desempenho, Sistemas de Logística Reversa, Modelo Genérico. INDICADORES DE DESEMPEÑO DE LOS SISTEMAS DE LOGÍSTICA INVERSA: UNA PROPUESTA DE MODELO APLICADO AL CONTEXTO BRASILEÑO RESUMEN Objetivo: El objetivo de este estudio fue proponer un modelo genérico de indicadores de desempeño (IDs) para Sistemas de Logística Inversa (SLI), investigando cuatro temas de interés: Cantidades de productos producidos; Estimaciones de vida útil del producto; Predicciones sobre la eliminación/destino de estos residuos por parte de los consumidores; y Cantidades de residuos devueltos por SLI frente a los requisitos ambientales de los productos. Marco Teórico: Este tema destaca la presentación de una compilación de IDs SLI extraídos de la literatura, clasificados en diferentes categorías, conteniendo sus respectivas métricas de cálculo. Método: La metodología adoptada comprende un enfoque combinado cualitativo/cuantitativo que involucra investigación bibliográfica y recolección de datos mediante encuesta, dirigida a representantes de las nueve SLI de cobertura nacional cubiertas en la investigación. Resultados y Discusión: La construcción de los resultados implicó la recopilación y análisis de feedback de los gestores de los SLR, así como temas de interés para la investigación, revelando categorías de IDs no previamente utilizadas por los citados SLIs y culminando con la presentación de la propuesta de un modelo aplicado al contexto brasileño. Implicaciones de la investigación: Las implicaciones prácticas y teóricas de la propuesta presentada fomentan una visión más holística del tema, revelando una miríada de posibilidades de orientación y mejoras en esta área. Originalidad/Valor: Este estudio contribuyó a la literatura al ampliar la comprensión de las variables involucradas en el problema RL. La relevancia y el valor de esta investigación se resaltan al enumerar diferentes identificaciones para SLI, proporcionando así información para orientar y desarrollar estrategias de mejora. Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 3 Palabras clave: Logística Inversa, Evaluación del Desempeño, Indicadores de Desempeño, Sistemas de Logística Inversa, Modelo Genérico. RGSA adota a Licença de Atribuição CC BY do Creative Commons (https://creativecommons.org/licenses/by/4.0/). 1 INTRODUCTION The management scope within an organization that is responsible for the supply chain, providing resources and subsidies is called Logistics. The current characteristics accepted by institutions, as well as the needs established by the market, have led to new activities and functions for logistics (Silva et al. , 2015). One of these recent tasks is called reverse logistics (RL). RL is based on the idea of planning, implementing and inspecting finished products, in process or materials within a scheduled flow, from consumption to the point of origin, through reverse means, aiming to add value to the product or its correct destination (Costa et al. , 2014). The topic began to be examined in the United States and in parallel in Europe at the end of the 1970s (Guarnieri, 2016). Agrawal et al. (2015) specify that various researchers over time derived different meanings for LR, presented in Table 1. Table 1 Meanings derived over time. Authors Year Description Murphy and Poist 1989 They introduced the concept of reverse flow of materials. Carter and Ellram 1998 They added the term environment. Rogers and TibbenLembke 1999 A path establishing the abstraction of Reverse Logistics, externalizing the idea of planning, implementing and controlling efficiency, the true costs of the raw material course and adding value to the product. Source: Adapted from Agrawal et al. (2015). In Brazil, in the late 1990s, actions related to waste separation and reverse logistics emerged (Guarnieri, 2016). With the intensification of waste in urban centers and the beginning of the use of disposable packaging and products, social awareness of ecosystem preservation increased (Mendonça et al. , 2017). Only in 2010, in response to the forecast of unbridled consumption and reuse of solid waste, the PNRS, transcribed as the National Solid Waste Policy, was established, granted by Law No. 12,305/2010, reflecting the encouragement of shared management of the waste generated (Brazil, 2010). The PNRS is likely a tactic implemented in the European Union, Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 4 proposing to add efficiency and effectiveness in waste management, expanding recycling throughout Europe and the benefits of moving natural resources within the economy (Kim et al. , 2018). In Brazil, considering nine Systems with national coverage, some of them having collected: from 1999 onwards, 4.2 million tons of unusable tires (Abrelpe, 2017); from 2002 to 2019, 521,991 tons of empty pesticide packaging (inpEV, 2019); in 2010, 36% of the total volume of Used or Contaminated Lubricating Oil was collected (MMA, 2011a); from the implementation of the SLR, 8 million batteries were collected (MMA, 2011b); 4,742 tons of plastic packaging for lubricating oils (Abrelpe, 2017); 13,969 tons per day of packaging in general (Abrelpe, 2017); and 256,941 tons of medicines (Abrelpe, 2017). In this context, the question arises as to whether these SLRs are considering performance foundation that measure ecosystem demands involving, integrating or correlating the following items: Quantities of products produced; Lifespan estimates; Consumers' preferences for disposal and/or destination of the same; Quantities returned by the System versus environmental requests for the products subject to the System. Therefore, this article aims to propose a generic model of performance indicators that is more appropriate to the Brazilian context, aiming to achieve, through the specific objectives of prospecting SLR performance indicators applied in Brazil and worldwide, as well as proposing a list of indicators for application by managers of nine SLRs - with national scope - taking into account the involvement/integration/correlation of the aforementioned items. 2 LITERATURE REVIEW 2.1 REVERSE LOGISTICS SYSTEMS A system can be correlated as the sum of organized elements that present a relationship between themselves, generating a process. A process is defined as an operation that admits an input, incorporates value and generates an output to obtain concrete results (Harrington, 1993). Following the idea of a system, a Logistics System is formed by basic constituents, encompassing the processes of planning, storage of raw materials, flow control, operationalization of in-process products, finished products, money and information, from origin to destination, in an economical, efficient and effective manner, meeting the needs and priorities of customers (Novaes, 2003). The reverse logistics system aims to direct the final destination of solid waste to those Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 5 involved in the product's trajectory, such as national companies and consumers (Nascimento & Lima, 2018). There are two subsections of reverse distribution channels: post-consumer and post-sale reverse logistics. Post-consumer is conceived of inputs used and subsequently discarded. In contrast, post-sale deals with products that have not been used or are barely used, due to expiration, return, defect or other similar situations (Santos & Marchesini, 2018). The SLRs emphasize that the waste needs to be linked to its origin of production or commercialization, specifying that there is some way of reusing it as a method of applying postconsumption responsibility, inferring such attention from the entry of the polluter-pays concept, which guides the PNRS (Nascimento & Lima, 2018). In Brazil, considering nine actions with national scope, the following segments will be addressed: Pesticide packaging; Unusable tires; Used or contaminated lubricating oil; Batteries; Polymeric packaging of lubricating oils; Sodium and mercury vapor fluorescent lamps and mixed light; Packaging in general; Electronic products and their components and Medicines. 2.1.1 Reverse Logistics Systems entering the Brazilian level 2.1.1.1 Waste tires The specification of tires as new, post-consumer, repaired and unusable, which also classifies and describes the correct final destination, is substantiated by CONAMA Resolution No. 416/09. The responsibility is directed to the producers and importers of new tires with a unit value greater than 2 kg, where they are compelled to collect and dispose of the waste at the end of their useful life (Conama, 2009). According to ANIP, a national oil industry institution, in 2010, 67.3 million tires were produced, of which 18.1 million were exported and 23.9 million were imported (Lagarinhos & Tenório, 2013). The efficiency of SLR insertion is an important tool for the problem of unusable tires, as it results in the reduction of waste through the capture, conduction and environmentally assertive disposal of this material (Pedram et al. , 2017). Considering the base year of 2016, the evidence in the Tire Report shows that national tire manufacturers allocated approximately 457,533 tons in an environmentally appropriate manner (Anip, 2019). Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 6 2.1.1.2 Pesticide packaging Specific provisions for pesticide wrappers are cited in the “Pesticide Law”, law no. 7,802, dated 11/07/1989, as well as subsequent modifications, so it is necessary to understand the purpose of the Law (Silva et al. , 2017). Empty agrochemical packaging causes harm to animal and plant health. In the past, packaging was not disposed of correctly; one way was to bury it. Thus, contamination with agrochemical residues in groundwater and soil was observed, causing people to harm the packaging, rather than degrading it (Ferreira et al. , 2017). In Brazil, the institute that operates by conducting empty packaging, portrayed by inpEV, reports that 94% of the plastic wrappers of pesticides sold were destined for the institute and also returned by farmers 44.5 tons of this waste in 2017 (Inpev, 2019). 2.1.1.3 Used or contaminated lubricating oil – OLUC All persons, whether natural or legal, according to articles 2 and 5 of the Resolution issued by CONAMA, in full National Environmental Council, ordinance no. 362/2005, which handles the OLUC in its prerogatives, are stewards of the waste generated, such as: lubricating filters and components such as the OLUC (Machado et al. , 2019). The Lubricants Bulletin, provided by the national agency with oversight over oil, natural gas and biofuels, shows that although the legislation denoted existed in Brazil, in May 2017, the amount of oil collected represented 39.20% of the oil sold (ANP, 2017). 2.1.1.4 Batteries and batteries Defined, the battery, according to CONAMA Resolution No. 401: 2008, as electrochemical generators of electrical energy, translating into chemical energy; they can be classified as: non-rechargeable or rechargeable (Quintana & Benetti, 2016). Batteries are considered rechargeable storage devices or a group of batteries, either in series or in parallel (Moretti et al. , 2011). The chemical elements attached to the batteries indicate the possibility of contaminating the soil, thus, the water table can also be contaminated, depending on the quantity of chemical components, they can cause diseases in the nervous system, cancer, kidneys and other diseases (Carvalho et al. , 2016). Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 7 2.1.1.5 Plastic packaging for lubricating oils December 19, 2012, related to plastic packaging for lubricating oils, the sectoral agreement that imposed the SLR was signed. Thus, in article 33, the parties cited in Law 12,305/2010 are responsible for implementing and practicing the LR (Silva et al. , 2018b). In 2016, the Jogue Limpo program correctly disposed of around 92 million of these plastic wrappers, recovering 4,500 tons of plastic containers out of the 4,590 tons collected (Abrelpe, 2017). 2.1.1.6 Sodium-mercury vapor and mixed-light fluorescent lamps The introduction of this System was developed by the National Information System (SINIR), which was implemented through regulations recognized as the Sectoral Agreement (AS), which aims to dispose of waste from these components environmentally and coherently with the PNRS (Sinir, 2016). Just one fluorescent lamp does not constitute a significant difference in harming the ecosystem, however, the increase in the use of fluorescent lamps is noticeable. In Brazil, 206 million units of these lamps were quantified (Cestari & Martins, 2015). Thus, the problem presented becomes worrying. 2.1.1.7 Packaging in general The Packaging agreement commits to the PNRS requirements by expanding selective collection, increasing the recovery rate, and allocating a large part of the collected waste to the collectors' cooperative (Sinir, 2015). The AS allocates a large part of the processed materials to institutions which, when considered coupled with investment in these organizations, result in a virtuous cycle of packaging for commercialization and income generation (Demajorovic & Massote, 2017). Companies have increased their interest in the LR of their own packaging, in an attempt to reestablish such economic value and improve their image and relationship with their customers through strategic action planning (Silva & Leite, 2012). Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 8 2.1.1.8 Electronic products and their components At the same time, companies and the Brazilian government are taking action to reduce the consequences of environmental impacts. In this sense, the PNRS assigns responsibility to distributors, manufacturers, traders and importers of electronic products to implement postconsumer SLR (Oliveira et al. , 2016). According to the Ministry of the Environment, inoperative electronic products in the country's homes reach 500 million. The National Association for Electronic Recycling also reported that around one million tons of this waste is not disposed of correctly (Gama et al. , 2016). Waste Electrical and Electronic Equipment (WEEE) has accumulated to 1.5 million tons, and its components are not recycled (PSP, 2014). 2.1.1.9 Medications Post-expiration, contaminated, prevented from circulation or unused medicines are considered waste linked to health services and may pose potential threats to the environment and public health. Therefore, for correct disposal, pharmaceutical waste is classified as B.2 in “Special Waste” and must comply with NBR 12.809/1993, which addresses actions on this waste (Silva et al. , 2017). In 2014, industry data showed that less than 1% of shipped products were returned due to expiration. In conclusion, a large part of pharmaceutical waste was disposed of incorrectly, where consumers were not aware of the return of these inputs to the respective manufacturer (Bueno et al. , 2017). Considering the problems caused by the erroneous disposal of pharmaceuticals, such as the contamination of water and soil and, consequently, the poisoning of people and animals, the issue must be treated with considerable environmental and social relevance (Soares et al. , 2018). 2.2 PERFORMANCE EVALUATION Performance verification and measurement are described in the literature as the procedure for sizing an activity, such as measurement consisting of the estimation method and evaluation is the action of propagating performance (Neely & Gregory, 1995). Kaplan and Norton (1997) abstract that a performance evaluation system demonstrates that financial and Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 9 non-financial metrics must incorporate the information system for employees of all classes of the organization. For Fonseca and Rozenfeld (2012), the concepts involving performance evaluation have numerous meanings, resulting in the existence of several research segments with different views and definitions, making the literature related to the topic comprehensive and diversified. Performance evaluation is important in companies due to the assumption of creating management mechanisms to measure expectations on certain points, that is, how the company is behaving in the circumstances measured, influencing the determination of the value to the organization, which is generated by productive competence (Magarão & Cuvillier, 2014). Souza (2002) concludes that evaluations are essential for organizations and, through feedback processes, reviewing work methods and planning. This allows the institution to renew itself, oxygenating it and treating it with the capacity to resist turbulent and changing environments. 2.2.1 Performance evaluation entering Reverse Logistics Neely and Gregory (1995) translate that performance evaluation is a way for the institution to evaluate, within reverse logistics, efficiency and effectiveness, that is, the evaluation encompasses the broad characteristic of improving discernment about a dynamic system, instructing those responsible to improve the entity's LR (Fernandes et al. , 2018). Incorporated into the institution, as a possibility, through reverse logistics, some values such as: logistical, environmental, economic, social, image, among others (Guarnieri et al. , 2006). Therefore, monitoring this development, achieving competitive implications, assimilating losses, reducing costs and improving processes are some reasons injected for investment in performance evaluation (Shaik & Abdul-Kader, 2011). Any evaluation system needs to have in its structure the performance indicators that integrate the different procedures, forming a basis for decision-making (Neto et al. , 2017). 2.3 PERFORMANCE INDICATORS Due to their purpose, indicators, through data collection and management of this data (applying procedures and metrics), must show information on a given topic. The performance metrics apparatus is implemented through indicators that measure logistics (Chaves et al. , 2008). Performance indicators (PI) provide the opportunity to supervise processes and, through Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 16 “Not equated by the authors”. Table 5 presents the bibliographic references that supported the metrication of the IDs found in the base article. Table 5 Literary figures who supported the metrication of IDs. Indicator Application Author After-Sales Chaves et al. (2008); Silva et al. (2018). Post-Consumption Chaves et al. (2008); Silva et al. (2018 ); Pereira (2018). After-Sales/PostConsumption Chaves et al. (2008); Silva et al. (2018); Chaves et al. (2011); Sellitto and Mendes (2006); Lacerda (2003); Kruger et al. (2018); Imam (2003); Zago et al. (2008); Kussano and Battle (2012); Angel (2005); Freires (2000); Neto and Schalch (2010); Malvessi (2000); Hernández et al. (2011); Hassini et al. (2012). From the aspects found in the literature, their analysis and understanding of the organization of national SLRs and their needs, led to the development of topics of the LR IDs for the Brazilian context. These were used to validate the categories developed. To validate these categories, a questionnaire was carried out using Google Forms and sent by email to representatives of nine LR systems, found on the website of the National Information System on Solid Waste Management - Sinir. The results achieved were tabulated for assimilation and ease of analysis. According to the categories examined and explained in Table 1, managers were asked about the use of these categories of indicators: Indicators of return on sales amount (allude to the relationship of total products sold before those returned/exchanged), Indicators of reason for return (deal with the costs of returning products and the reasons for returns), Indicators of total returns (alleges the amount returned, recycled materials, reused returned materials), Indicators of costs (refer to fines, general costs, return of goods, LR, prevention, maintenance, administrative costs, among others), Indicators of customer satisfaction (number of complaints, defective products, quality of service, time to receive material and availability in stock), Traditional economic-financial indicators (capital, shareholder value, operational efficiencies, innovation and licenses to operate, among others), and Social indicators (involve such as: society, reduction of energy consumption, reduction of pollution, workers involved). Subsequently, the feedbacks and results through the interpretations of the reports were compiled. Considering the metric indicators, their particularities, the prospected categories and Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 17 the responses from the questionnaire sent to the SLR managers, the indicators with dominance and representativeness in the mechanisms were selected through justifications presented in the results and discussions of this article. By reorganizing the indicators presented above, the perspective of a generic model was generated, considering the abundant segments and indicators, to support the Brazilian Reverse Logistics Systems researched. This generic model was derived from several studies carried out in journals and in the actual use by managers, forming a better scenario to evaluate the RLS involved. Finally, the analysis and discussion of the research results, final considerations and suggestions for future work were presented. 4 RESULTS AND DISCUSSIONS The results were separated into sections: Compilation and analysis of feedbacks , (Section 4.1); Indicators with greater expressions in the SLR, (Section 4.2); Proposal of a model of SLR indicators for the Brazilian context, (Section 4.3). In order to meet the points delimited in the methodology of this research. 4.1 COMPILATION AND ANALYSIS OF FEEDBACK As a result of the research, LR systems for polymeric packaging of lubricating oil and packaging in general responded to the inquiry through Google Forms. The Lubricating Oil and Waste Tire LR systems reported that the official materials/reports should be consulted, therefore, the following materials were consulted respectively: 2018 Collection Report – base year 2017 (Conama, 2018) and 2018 Tire Report – base year 2017 (Ibama, 2018). Regarding the SLR of Pesticide Packaging and Fluorescent Lamps, no response was obtained, however the following materials were found and used as a basis for this research, respectively: Sustainability Report 2018 (Inpev, 2018) and Annual Report of Activities and Results (Sinir, 2018). Regarding the SLR of Medicines, Batteries and other Electronic Products and their components, no response was obtained and no reports or materials relating to the research were found. The first analysis performed was whether LR systems apply indicators in their system. Thus, the results were demonstrated in Figure 1. Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 18 Figure 1 SLR count by using Performance Indicators. Based on Figure 1, six of the nine systems use IDs, fed and fed back through mechanisms, data obtained by collectors, regulatory bodies, companies and associations linked to LR systems. The second analysis is based on the use of categories of indicators developed by the systems in question. To this end, these aspects are explicitly set out in Table 6. Table 6 Performance Indicators spent by SLR. Performance Indicators Reverse Logistics System Return on Sales IDs Return Reason IDs Return Quantity IDs Cost IDs Customer Satisfaction IDs Traditional economicfinancial IDs Social IDs Other IDs Packaging in general No No Yes Yes No No Yes No Pesticide packaging Yes Y/N* Yes Yes Y/N* Yes Yes Y/N* Plastic packaging for lubricating oils Yes No No Yes No No Yes No Sodiummercury vapor and mixed-light fluorescent lamps Yes Y/N* Yes Y/N* Yes No, just report on your activities. Yes Yes Medicines Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Used or contaminated lubricating oil Yes No Yes Yes Y/N* Y/N* Yes Y/N* Batteries and batteries Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Waste tires Yes Y/N* Yes Y/N* Y/N* Y/N* Yes Yes Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 19 Electronic products and their components Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* Y/N* S/I* – no information Considering only the data from the SLRs that presented materials for the basis of this research, it is clear that 83.33% of those involved use indicators of return of inputs on sales, comparing what this system conceives as products sold to the market with the waste returned through the LR. In contrast, the predicate of reason for return is not used by any of the systems surveyed. Again, 83.33% of those surveyed present indicators of quantity of products/waste returned. All groups handle 100% of the cost indicators. For the customer satisfaction module, it is clear that 66.67% do not operate these indicators, but the LR system for Lamps stated in response to the questionnaire that they do not but have open communication channels with the public (examples such as website, e-mail, WhatsApp). Only 25% use economic-financial indicators in relation to innovations, as all claim to be non-profit organizations. Addressing the social implications, all benefit from them. Only the Lamp SLR denotes another type of performance indicator. The aim of this research was to verify whether the SLRs examined four topics when returning materials, so the data are listed in Table 7. Table 7 Verification of the four topics of interest of the present research. Reverse Logistics System Quantities of products produced Lifetime estimates for each product model produced Consumers' preferences for their destination and/or disposal Quantities returned by the System versus Environmental Demands of the products subject to the Systems Packaging in general No No No Yes Pesticide packaging Yes No No Yes Plastic packaging for lubricating oils Yes No No Yes Sodium-mercury vapor and mixed-light fluorescent lamps Yes No No Yes Medicines Y/N* Y/N* Y/N* Y/N* Used or contaminated lubricating oil Yes No No Yes Batteries and batteries Y/N* Y/N* Y/N* Y/N* Waste tires Yes No No Yes Electronic products and their components Y/N* Y/N* Y/N* Y/N* S/I* – no information Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 20 As a result, it is noticeable that only two topics are appreciated in the plurality of mechanisms that composed the rudiments for the research, which would be the Quantity of products produced and the Quantities returned by the System versus environmental demands of the products that are the object of the System. 4.2 INDICATORS WITH THE HIGHEST EXPRESSIONS IN THE SLR There are several reasons for giving performance indicators. In LR, government and society behavior, ecosystem laws, cost savings, technologies, among others, generate a group of complex and integrated elements to be evaluated by institutions (Hernández et al. , 2011). Based on the tables and other distinguishable inputs in this article and subsequent information presented in section 4.1, the IDs with the greatest expressions in the SLR are highlighted in Table 8. Table 8 Performance Indicators with greater relevance. Performance Indicators Reverse Logistics System Return on Sales IDs Return Quantity IDs Cost IDs Social IDs Other IDs Source Packaging in general Does not use % of postconsumer packaging No information on how the indicators are composed Number of Operatio nal Training actions Per capita waste generation rate Question naire applied via Google Forms and Final Phase 1 Report* Pesticide packaging % of packages disposed of correctly in relation to those sold Tons of empty packaging per year Maintenance; Accidents Tons of CO 2 since activities began Tons of postconsumer waste per year Inpev (2018) % of received material returned as raw material Health and safety rate being the number of injuries per man-hour worked (in the year) Plastic packaging for lubricating oils Through OLAC sales data and the volume of packagin Tons of packaging returned Cost control and division by market share for each associate carbon footprint indicator Tons of plastic with environmentally correct disposal Question naire applied via Google Forms and Report* Control of volume Total administrative costs in reais Number of collection vehicles Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 21 g collected received per year Total reverse logistics costs in reais Sodiummercury vapor and mixed-light fluorescent lamps Quantity of products in units placed on the market per year Total units per year No information % of contact with waste per employe e % of broken bulbs Sinir (2018) Total kg per year % of other waste present in returned materials % or amount of return for specific products per year Used or contaminated lubricating oil Minimu m % collectio n of the volume sold in Brazil Volume of oil used in the sector per year Total fines applied in reais No informat ion Number of collection vehicles Conama (2018) Number of companies fined Number of traffic tickets issued Waste tires Tons of tires manufac tured Quantity of tires returned per tonne per year No information No informat ion Final destination by type of technology and quantity or % of unusable tires disposed of Ibama (2018) Quantity of tires returned in units per year Number of collection vehicles Target destination *Final Phase 1 Report – available at: <https://coalizaoembalagens.com.br/fase-1.html> *Report – available at: <https://sinir.gov.br/images/sinir/LOGISTICA_REVERSA/RELATORIOS_ANUAIS/EMBALAGENS_PLAST ICAS/2017/relatorio_anual_desempenho_%202017.pdf> From the analysis of Table 8, it is possible to observe within the categories of indicators a homogeneity of the concepts surrounding them, although the metrics and units are different. In the indicators of return on sales amount, except for packaging in general, the quantity of returned objects is assessed considering the products charged to the market, however, the units chosen for the analysis are different according to the characteristics of the system object. In other words, units for lubricating oils are displayed in volumes per year, while lamps display units per year. The return quantity indicators, coupled to the systems, have as their main objective the monitoring of the quantity of inputs that each SLR collected and the material repeatedly returned to the cycle. Cost indicators, at the same time, encompass the monitoring of administrative fragments, LR, maintenance and infractions employed, without the objective of measuring how Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 22 costly the collection and viability of the LR system are to maintain. Social indicators address the reduction of polluting gases, product damage to employees and the development of human resources through training. 4.3 PROPOSAL OF A MODEL OF SLR INDICATORS FOR THE BRAZILIAN CONTEXT Observing the similarity between the indicators presented in Table 8, it was suggested that the indicators exported from Table 1 that best fit the context should be used, as shown here in Table 9. Table 9 Proposed Performance Indicators. Indicators Indicator 1 Indicator 2 Indicator 3 Indicator 4 Return on sales indicators % Return on Total Sales - - - Return quantity indicators % of Quantity Returned vs Quantity Sold % of recycled materials, in units % of returned materials reused, in units - Cost indicators Amount paid for fines Reverse logistics costs Administrative cost with reverse logistics Cost of spoiled products Social indicators % of environmentally friendly materials used Reduction of pollutant gas emissions Support for supplier development - In the classification of the indicators of regression on sales, the adoption of Indicator 1 was due to the need presented for the metric of the quantity of material returned on total sales, since the systems aim to return inputs from manufacturing and subsequent post-consumption, few SLRs aggregate percentages of this availability of products for the market as a collection target, in this case adopted as a percentage , as found in the literature. Regarding the quantitative return indicators, Indicator 1 was selected to control the quantity of products returned, taking into account the quantity sold. This indicator is relevantly displayed in the system reports, as can be seen in Table 9. Indicator 2, in its introduction, goes back to the idea of effectiveness of the LR set, as it is not enough to simply collect the material, but it must also be disposed of correctly or recycled. Indicator 3 is related to the SLR of Agrochemical Packaging, which presents the metric of the percentage of the material received that was returned to the cycle as raw material, thus translating into the selected indicator. Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 23 In the Cost Indicators classification, Indicator 1 was given due to its importance in demonstrating how the SLR is active and presents inspection activities. Indicators 2, 3 and 4 are shown as a basic source for the continuation of the systems, because if they present a continuous deficit for a long time, causing the possibility of breaking these LR systems, which those involved currently rely on government support and also on investments from companies that manufacture the products. Entering the social indicators, Indicators 1 and 2 were chosen because the indicators currently adopted by SLR present the environmental appeal such as the carbon footprint of the atmosphere and how reverse logistics aims at the return of these materials to contribute to the environment. Therefore, Indicator 3 denotes value in the development of suppliers entering into training of human resources operationally, developing relationships with collectors. Other indicator predicates were adopted due to the frequency of manipulation in the various LR mechanisms and the notoriety of complements to the indicators already found in the literature, thus they were reorganized in the categories of indicators developed and are shown in Table 10. Table 10 Reorganization of Other Indicators found in the SLR. Performance Indicators Reverse Logistics System Other indicators Sales Return IDs Retu rn Reas on IDs Custo mer Satisfa ction IDs Return Quanti ty IDs Traditi onal econo micfinanci al IDs Cos t IDs Soc ial IDs Packaging in general Per capita waste generation rate - - x - - - - Pesticide packaging Tons of post-consumer waste per year x - - - - - - Health and safety rate being the number of injuries per man-hours worked (in the year) - - - - - - x Plastic packaging for lubricating oils. Tons of plastic with environmentally correct disposal - - - x - - - Number of collection vehicles - - - - - x - Sodiummercury vapor and mixed-light fluorescent lamps % of broken bulbs - - - - - x - % of other waste present in returned materials - - - - - x - Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 24 Used or contaminate d lubricating oil. Number of collection vehicles Already classified Waste tires Final destination by type of technology and quantity or % of unusable tires disposed of x - - - - - - Number of collection vehicles Already classified Target destination x - - - - - - Analyzing the other categories of indicators not used by the SLR, as observed through results associated with the research and the importance of some of the indicators of these categories , indicators were proposed, extracted from Table 2, according to their categories, for the adoption of the systems, shown in Table 11. Table 11 Proposal of indicators in which categories are not used. Indicators Indicator 1 Indicator 2 Return Reason Indicators Cost of material return versus Logistics delivery cost - Customer satisfaction indicators Quality of service Waste generation rate Traditional economic and financial indicators Operational efficiency Value recovered through reprocessing and resale of products Indicator 1 of the reason for return category is suggested to assist in the control of products returned by cooperatives and system members, to verify whether the costs are equivalent, not only using units in reais, but also the depreciation or damage of the materials returned in comparison of costs in contrast to the logistics of delivering the objects to the systems. The reason for choosing the Service Quality indicator was to measure the quantity of products that were lost or damaged when returning returned products, since the quality of the service provided directly affects the cost relationship of the systems, also as an indicator for improvement and mitigation of losses. The indicator regarding waste generation would be an opportunity for planning the SLR, such as annually, to build the perception of the equation of this waste generation and actions, investments and intentions to be taken for future years. In the traditional economic-financial aspect, indicators of operational efficiency and the value recovered through reprocessing and resale of products were suggested, being justified respectively by the continuous improvement of the system, taking into account how the current Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. Gest. Soc. Ambient. | Miami | v.19.n.2 | p.1-32 | e011358 | 2025. 25 system is and the other due to the value returned for the system to be maintained, justifying the continuation of the system's activities, not only being an investment but also the return. By combining all the proposed indicators and the indicators used in the systems, a generic model of indicators was achieved, as shown in Table 12. Table 12 Proposal of a generic model of performance indicators for SLR. Indicators ID 1 ID 2 ID 3 ID 4 ID 5 ID 6 ID 7 Return on sales indicators % return on total sales Tons of postconsumer waste per year Final destination by type of technology and quantity or % of materials destined Target destination - - - Return Reason Indicators Cost of material return versus logistics delivery cost Tons of material with environmental ly correct disposal - - - - - Return quantity indicators % of quantity returned versus quantity sold % of recycled materials, in units % of returned materials reused, in units - - - - Customer satisfaction indicators Quality of service Waste generation rate - - - - - Cost indicators Amount paid for fines Reverse logistics costs Administra tive cost of reverse logistics Cost of spoiled products Num ber of collec tion vehicl es % of damage d materia ls % of other waste present in returned materials Traditional economic and financial indicators Operational efficiency Value recovered through reprocessing and resale of products - - - - - Social indicators % of environment ally friendly materials used Reduction of pollutant gas emissions Support for supplier developme nt Health and safety rate being the number of injuries per man-hours worked (in the year) - - - 5 FINAL CONSIDERATIONS Performance Indicators of Reverse Logistics Systems: A Proposal For A Model Applied to the Brazilian Context Rev. 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