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USO DE CONTABILIDADE AMBIENTAL E SEUS REFLEXOS NOS RESULTADOS DAS EMPRESAS

2011; Volume: 18; Linguagem: Inglês

10.14210/alcance.v18n1.p024-042

1983-716X

Sílvia Novaes Zilber, Mariza Caruzzo, Milton de Abreu Campanário,

Environmental Sustainability in Business

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.