Benefits and environmental costs generated with sustainable buildings: a tool for environmental financial viability analysis

• Autor(a) principal: Bocasanta, Stephane Louise
• Data de Publicação: 2016
• Outros Autores: Pfitscher, Elisete Dahmer, Borgert, Altair
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2274
• topic: Environmental benefits and costs; Sustainable buildings; Environmental feasibility of the project.; Benefícios e custos ambientais; Edificações Sustentáveis; Viabilidade ambiental de projeto.

Due to technological and industrial growth, the demand for natural resources has been high, especially for the construction sector, accounting for considerable volumes of waste. However, the adoption of sustainable practices in the construction industry requires financial viability. In this context, the research aims to propose a tool for managing the environmental benefits and costs generated with sustainable buildings. To propose the tool, especially the third phase of the third stage of the Accounting Environmental Management System (SICOGEA) has been used as a base, adapting to sustainable construction, as the theme of literature. Regarding the methodological framework, we consider this research as descriptive, bibliographical and qualitative. Finally, it is concluded that the answer to the problem of this research was possible, since a tool that assists in the management of sustainable buildings was introduced, in order to verify to what extent the environmental benefits and environmental costs this project offers. In addition to assisting in analyzing the environmental and financial feasibility of this project, checking whether it should be accepted, revised or rejected.