A Evidenciação Contábil Ambiental em Empresas de Tratamento de Resíduos Sólidos Orgânicos
Year: 2014
Type: article
Abstract: The growing concern with natural resources and the environment brings out the true dimension of these issues. The awareness of society causes companies to adopt environmentally correct policies and attitudes, so as to contribute with the preservation of the environment. Accounting, as a social science which studies the patrimony and its affectations, has adapted to the need of its users and has started to care about proper presentation and measurement of environmental items, for effective publication to society. With this premise, this study aims to identify and describe the contributions of Environmental Accounting to the process of environmental accounting disclosure of a company, which deals with organic solid residues from agriculture. Using a case study, it has been intended to analyze the production process and to list the environmental items and events that could benefit the company through their disclosure. It was intended, with this study, to highlight the contribution that the environmental accounting may add to the company, with proper measurement and presentation proposals. We have been able to verify that, indeed, there are events of an environmental nature resulting from the production process and also of the investment that it carries out periodically to preserve nature; however, there re faults in the accounting records from an environmental point of view. The application of environmental accounting in the organization allows for a broad view of environmental management and sustainable development adopted by the entity, registering all events that may generate economic and financial changes.
Authors: Bruna Batista Padilha, Denis Dall Asta
Institution: Universidade Estadual do Oeste do Paraná
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2021056270