Portal de Periódicos da CAPES

Environmental Accounting as a tool for managing Sustainable.

2013; Fase Educação e Cultura Ltda.; Issue: 9 Linguagem: Inglês

2175-0556

Valério Vitor Bonelli, Antônio Robles,

Environmental Sustainability and Education

EnglishThe objective of this work is to demonstrate the possibility of financially and economically viable environmental projects with Certified Emission Reductions of greenhouse gases ensuring the sustainability of these projects through the Clean Development Mechanism. The environment is a world, to reduce the environmental damage to this public good in Kyoto in Japan was proposed CDM - Clean Development Mechanism, where developed countries would fund environmentally friendly projects by purchasing carbon credits, and to give transparency to the operation, this paper proposes the implementation and maintenance of environmental management accounting, to both was used empirical research method, where it was found the possibility of supporting the accounting of environmental management guidelines proposed by GRI - Global reporting Initiative, international institution normative standards of reporting as report. portuguesO objetivo deste trabalho e demonstrar a possibilidade de viabilizar financeiramente e economicamente projetos ambientais com Certificados de Emissoes Reduzidas de gases com efeito estufa garantindo a sustentabilidade desses projetos atraves do Mecanismo de Desenvolvimento Limpo. O ambiente e um “bem mundial”, para reduzir as agressoes ambientais a esse “bem publico”, em Quioto no Japao foi proposto o MDL – Mecanismo de Desenvolvimento Limpo, onde os paises desenvolvidos passariam a financiar os projetos ambientalmente corretos, mediante a compra de creditos de carbono, e para dar transparencia a essa operacao este artigo propoe a implantacao e manutencao da contabilidade da gestao ambiental, para tanto se utilizou o metodo de pesquisa empirico, onde foi constatada a possibilidade de apoiar a contabilidade da gestao ambiental nas diretrizes propostas pelo “GRI – Global Reporting Initiative”, instituicao internacional normatizadora dos padroes de apresentacao dos relatorios.