Analise qualitativa da distribuição de custos ambientais : estudo de caso da Samarco Mineração S.A

AUTOR(ES)

Ana Lucia Silva Taveira

DATA DE PUBLICAÇÃO

1997

RESUMO

Throughout history, man has constantly pursued development through the use of natural resources available here on Earth, including minerais. This use intensified in the last 50 years, particularly in the task of rebuilding the economies destroyed by World War 11. However, in many cases this development occurred without any concern for the environment. As such, many environmental catastrophes were generated, wich could place the survival of the human race at risk ill the not 50 distant future. Some segments of society are beginning to try ti reverse this pattern of environmental degradation. One of the ways found has been to hold the polluter responsible and make it pay the cost of it s polluition, thus internalizing the external factors. This way, it becomes necessary to include the environmental costs in projects that are being, or will be, developed. These costs need to be considered in the cost analysis in order to permit sustainable development. In an attempt to incorporate environmental costs in the accouting costs os a company, this thesis makes an anlysis and distribution of these costs for a mining company, SAMI CO MINERAÇÃO S.A.. It is worthwhile to study mining as this sector is important for the economic developrnent of a country and is accompanied by substantial environmental impacts, which in turn brings a certain reprisal by society. SAMARCO is a mining company that worries about the environmehtal quality in areas affected by its productive units, thus providing valuable information. The understanding of how environmental cost are distributed within an organization provides information that help to determine development and manaoement strateoies for the firm that are based upon the present environmental situation and the influence of the environment over this economic activity. The present work identifies that information about the distribution of environmental costs should be considered by mining companies, particularly SAMARCO, to make a qualitative analysis, permiting a later quantitative evaluation of the results.

ASSUNTO(S)

industria mineral - aspectos ambientais politica ambiental - aspectos economicos desenvolvimento economico - aspectos ambientais meio ambiente

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