Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity
Autor(a) principal: | |
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Data de Publicação: | 2006 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6872 |
Resumo: | This article, based on four Brazilian firms with global action, addresses environmental management accounting. An exploratory study identifies the firms¿ concerns with economic sustainability and social development, as well as the subject¿s relevancy not only for further academic research, but also in supporting managerial decisions. The study shows effective role of environmental management accounting in communicating the firms¿ actions, a step ahead of legal constraints. |
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Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activityA contabilidade da gestão ambiental e sua dimensão para a transparência empresarial: estudo de caso de quatro empresas brasileiras com atuação globalenvironmental management accountingtransparencysustainability.contabilidade da gestão ambientaltransparênciasustentabilidade.This article, based on four Brazilian firms with global action, addresses environmental management accounting. An exploratory study identifies the firms¿ concerns with economic sustainability and social development, as well as the subject¿s relevancy not only for further academic research, but also in supporting managerial decisions. The study shows effective role of environmental management accounting in communicating the firms¿ actions, a step ahead of legal constraints.Este artigo, com base nos casos de quatro empresas brasileiras com atuação global, aborda a contabilidade da gestão ambiental, em estudo exploratório que permitiu identificar a preocupação com a sustentabilidade econômica e o desenvolvimento social, bem como a importância do tema para a pesquisa acadêmica e para o apoio às decisões gerenciais e seu papel efetivo na comunicação das ações empresariais, em um passo à frente dos ditames legais.Fundação Getulio Vargas (FGV EBAPE)2006-01-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6872Brazilian Journal of Public Administration; Vol. 40 No. 6 (2006); 1077 a 1096Revista de Administração Pública; Vol. 40 Núm. 6 (2006); 1077 a 1096Revista de Administração Pública; v. 40 n. 6 (2006); 1077 a 10961982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6872/5445Tinoco, João Eduardo PrudêncioRobles, Léo Tadeuinfo:eu-repo/semantics/openAccess2021-11-17T20:55:14Zoai:ojs.periodicos.fgv.br:article/6872Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:55:14Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity A contabilidade da gestão ambiental e sua dimensão para a transparência empresarial: estudo de caso de quatro empresas brasileiras com atuação global |
title |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
spellingShingle |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity Tinoco, João Eduardo Prudêncio environmental management accounting transparency sustainability. contabilidade da gestão ambiental transparência sustentabilidade. |
title_short |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
title_full |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
title_fullStr |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
title_full_unstemmed |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
title_sort |
Environmental management accounting and its dimension in business transparency: case study of four Brazilian firms with global activity |
author |
Tinoco, João Eduardo Prudêncio |
author_facet |
Tinoco, João Eduardo Prudêncio Robles, Léo Tadeu |
author_role |
author |
author2 |
Robles, Léo Tadeu |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Tinoco, João Eduardo Prudêncio Robles, Léo Tadeu |
dc.subject.por.fl_str_mv |
environmental management accounting transparency sustainability. contabilidade da gestão ambiental transparência sustentabilidade. |
topic |
environmental management accounting transparency sustainability. contabilidade da gestão ambiental transparência sustentabilidade. |
description |
This article, based on four Brazilian firms with global action, addresses environmental management accounting. An exploratory study identifies the firms¿ concerns with economic sustainability and social development, as well as the subject¿s relevancy not only for further academic research, but also in supporting managerial decisions. The study shows effective role of environmental management accounting in communicating the firms¿ actions, a step ahead of legal constraints. |
publishDate |
2006 |
dc.date.none.fl_str_mv |
2006-01-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6872 |
url |
https://periodicos.fgv.br/rap/article/view/6872 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6872/5445 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 40 No. 6 (2006); 1077 a 1096 Revista de Administração Pública; Vol. 40 Núm. 6 (2006); 1077 a 1096 Revista de Administração Pública; v. 40 n. 6 (2006); 1077 a 1096 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943764972044288 |