Year: 2011
Type: article
Abstract: The environmental issue begins to be included in the company business planning as a new element in their activities, once the natural resources are more and more rare and the penalties by ecological aggressions are bigger. The investors begin to be conscious ha these factors can be responsible by the destruction or valuating of their capital. On this way, the environmental practices and their results have to e available to all agents involved in the business. The environmental accounting was emerged to measure and divulgate these transactions. The demonstrative of environmental actives and liabilities, incomes, the costs allow giving visibility to company actions about the use of natural resources and business sustainability. This work has an exploratory nature and its objective was investigate the presence of Environmental management and Accounting in firms activities and which economical and financial results were generated, trying identifying the information presented at environmental demonstrations using a non probabilistic sample.
Source: Revista Alcance
Institutions: Universidade Nove de Julho, Universidade de São Paulo
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W1920904519