Contabilidade das práticas de gestão ambiental: um estudo a partir dos passivos assumidos no licenciamento ambiental

Abstract

Economic growth has contributed to increased degradation in the environment, and has demanded from society in general, actions that reduce and combat negative impacts. The enterprises are responsible for the greatest environmental impacts, requiring the inspection by the environmental agencies. The environmental impact study and its respective environmental impact report are required by the inspection bodies. In this study, the impacts caused by the installation of the Elizabeth Cements plant and the necessary mitigating measures are identified, which are characterized as conditioning factors for environmental licensing. The implementation of these measures cause changes in the company's assets and require the implementation of environmental management. This research sought to analyze environmental management practices, citing their characteristics, the mutations caused by their realization, and to use the results as an accounting information system. The research was characterized as a case study and classified as descriptive, bibliographical and documentary, the problem was approached in a qualitative way. With the accomplishment of the study it was possible to conclude that the actions of the environmental management cause mutations in the patrimony of the company, demand a greater effort of the asset and its realization incur costs and expenses.