Contabilidade ambiental : evidências do comportamento pró-ativo empresarial / Environment Accounting: evidences from pro-active enterprise behaviour

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The objective of this dissertation is to identify how Accounting is allowing the disclosure of pro-active firm behaviour in relation to the environment. It also analyses the effectiveness of environment accounting information to help to make compatible economic development and environment conservation. In order to achieve these objectives a survey of the relevant literature was developed. In a second stage, financial statements for all enterprises of the petrochemical sector were analysed for the period December 31, 2002 and December, 31, 2004. Our data show that a pro-active environment behaviour takes place when the firm identify a possible advantages in doing so, particularly, profit increase. However, the lack of useful data to monitoring the enforcement of voluntary environment behaviour is remarkable. Environment Accounting could reduce this lack of information. Nevertheless, there are many obstacles to use Environment Accounting. Instruments that have been used to diffuse environmental information as the Administration Report and Social Balance have been ineffective. A few companies have used them and those that use show a very limited view of environment record. Therefore, Environment Accounting has been of little use for environmental policy makers.

ASSUNTO(S)

economia environment accounting auditoria ambiental gestão ambiental

ACESSO AO ARTIGO

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