Prestação de contas de passivos ambientais: uma proposta contábil

Abstract

Environmental liabilities comprise the set of obligations aimed at promoting compensatory or mitigating actions for damages caused to the environment, thus playing a central role in environmental reliability and in regulating the activities of potentially polluting entities. In this sense, the general objective of this Course Conclusion Paper is to demonstrate the characteristics of an accounting plan for the presentation of accounting on the actions of the management of environmental liabilities. For this purpose, the specific objectives were structured, seeking to identify the changes in assets that are embedded in the management of environmental liabilities and prepare a manual of an accounting plan to record changes in assets based on the management of environmental liabilities. In this qualitative, bibliographic-documentary research, data collection was carried out through the analysis of reportsreferring to a mining company, culminating in the preparation of a manual of an environmental accounting plan based on the asset changes identified in it. In this sense, equity changes were recorded through accounting entries and the allocation of groups of accounts was graphically represented in a balance sheet perspective. The main results show the contribution of this research to the fulfillment of the regulatory agency's requirements in the perspective of maintaining the environmental license. Inthis way, It was possible to exemplify accounts for the condition related to solid wastemanagement, in addition to establishing a budget related to the actions planned by theentity's environmental management. Finally, the importance of this work is highlightedfor the expansion of the theoretical collection on the theme "environmental accounting" and to help entities that perform the accountability of the management actions of environmental liabilities through an informational system that improves the disclosureof the scope of the environmental conditions.