Environmental Accounting as a tool for managing Sustainable.
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Data de Publicação: | 2013 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Científica Hermes |
Texto Completo: | https://revistahermes.com.br/index.php/hermes1/article/view/100 |
Resumo: | The objective of this work is to demonstrate the possibility of financially and economically viable environmental projects with Certified Emission Reductions of greenhouse gases ensuring the sustainability of these projects through the Clean Development Mechanism. The environment is a "good world", to reduce the environmental damage to this "public good" in Kyoto in Japan was proposed CDM - Clean Development Mechanism, where developed countries would fund environmentally friendly projects by purchasing carbon credits, and to give transparency to the operation, this paper proposes the implementation and maintenance of environmental management accounting, to both was used empirical research method, where it was found the possibility of supporting the accounting of environmental management guidelines proposed by "GRI - Global reporting Initiative," international institution normative standards of reporting as report. |
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Environmental Accounting as a tool for managing Sustainable.Contabilidade Ambiental como ferramenta para o gerenciamento sustentávelsustentabilidademeio ambientemercado de carbonocontabilidade da gestão ambientalThe objective of this work is to demonstrate the possibility of financially and economically viable environmental projects with Certified Emission Reductions of greenhouse gases ensuring the sustainability of these projects through the Clean Development Mechanism. The environment is a "good world", to reduce the environmental damage to this "public good" in Kyoto in Japan was proposed CDM - Clean Development Mechanism, where developed countries would fund environmentally friendly projects by purchasing carbon credits, and to give transparency to the operation, this paper proposes the implementation and maintenance of environmental management accounting, to both was used empirical research method, where it was found the possibility of supporting the accounting of environmental management guidelines proposed by "GRI - Global reporting Initiative," international institution normative standards of reporting as report.O objetivo deste trabalho é demonstrar a possibilidade de viabilizar financeiramente e economicamente projetos ambientais com Certificados de Emissões Reduzidas de gases com efeito estufa garantindo a sustentabilidade desses projetos através do Mecanismo de Desenvolvimento Limpo. O ambiente é um “bem mundial”, para reduzir as agressões ambientais a esse “bem público”, em Quioto no Japão foi proposto o MDL – Mecanismo de Desenvolvimento Limpo, onde os países desenvolvidos passariam a financiar os projetos ambientalmente corretos, mediante a compra de créditos de carbono, e para dar transparência a essa operação este artigo propõe a implantação e manutenção da contabilidade da gestão ambiental, para tanto se utilizou o método de pesquisa empírico, onde foi constatada a possibilidade de apoiar a contabilidade da gestão ambiental nas diretrizes propostas pelo “GRI – Global Reporting Initiative”, instituição internacional normatizadora dos padrões de apresentação dos relatórios. Fernando de Almeida Santos2013-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistahermes.com.br/index.php/hermes1/article/view/10010.21710/rch.v9i0.100Revista Científica Hermes; v. 9 (2013): julho a dezembroRevista Científica Hermes ; Vol. 9 (2013): julho a dezembroRevista Científica Hermes ; Vol. 9 (2013): julho a dezembro2175-055610.21710/rch.v9i0reponame:Revista Científica Hermesinstname:Instituto Paulista de Ensino (FIPEN)instacron:FIPENporhttps://revistahermes.com.br/index.php/hermes1/article/view/100/101Copyright (c) 2013 Bonelli Vitor Bonelli, Antonio Robles Jrhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessBonelli, Bonelli VitorRobles Jr, Antonio2023-01-25T03:40:26Zoai:ojs.revistahermes.com.br:article/100Revistahttp://www.fipen.edu.br/hermes1/index.php/hermes1PUBhttp://www.fipen.edu.br/hermes1/index.php/hermes1/oai||hermes@fipen.edu.br2175-05562175-0556opendoar:2023-01-25T03:40:26Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN)false |
dc.title.none.fl_str_mv |
Environmental Accounting as a tool for managing Sustainable. Contabilidade Ambiental como ferramenta para o gerenciamento sustentável |
title |
Environmental Accounting as a tool for managing Sustainable. |
spellingShingle |
Environmental Accounting as a tool for managing Sustainable. Bonelli, Bonelli Vitor sustentabilidade meio ambiente mercado de carbono contabilidade da gestão ambiental |
title_short |
Environmental Accounting as a tool for managing Sustainable. |
title_full |
Environmental Accounting as a tool for managing Sustainable. |
title_fullStr |
Environmental Accounting as a tool for managing Sustainable. |
title_full_unstemmed |
Environmental Accounting as a tool for managing Sustainable. |
title_sort |
Environmental Accounting as a tool for managing Sustainable. |
author |
Bonelli, Bonelli Vitor |
author_facet |
Bonelli, Bonelli Vitor Robles Jr, Antonio |
author_role |
author |
author2 |
Robles Jr, Antonio |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Bonelli, Bonelli Vitor Robles Jr, Antonio |
dc.subject.por.fl_str_mv |
sustentabilidade meio ambiente mercado de carbono contabilidade da gestão ambiental |
topic |
sustentabilidade meio ambiente mercado de carbono contabilidade da gestão ambiental |
description |
The objective of this work is to demonstrate the possibility of financially and economically viable environmental projects with Certified Emission Reductions of greenhouse gases ensuring the sustainability of these projects through the Clean Development Mechanism. The environment is a "good world", to reduce the environmental damage to this "public good" in Kyoto in Japan was proposed CDM - Clean Development Mechanism, where developed countries would fund environmentally friendly projects by purchasing carbon credits, and to give transparency to the operation, this paper proposes the implementation and maintenance of environmental management accounting, to both was used empirical research method, where it was found the possibility of supporting the accounting of environmental management guidelines proposed by "GRI - Global reporting Initiative," international institution normative standards of reporting as report. |
publishDate |
2013 |
dc.date.none.fl_str_mv |
2013-07-01 |
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://revistahermes.com.br/index.php/hermes1/article/view/100 10.21710/rch.v9i0.100 |
url |
https://revistahermes.com.br/index.php/hermes1/article/view/100 |
identifier_str_mv |
10.21710/rch.v9i0.100 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistahermes.com.br/index.php/hermes1/article/view/100/101 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2013 Bonelli Vitor Bonelli, Antonio Robles Jr https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2013 Bonelli Vitor Bonelli, Antonio Robles Jr https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fernando de Almeida Santos |
publisher.none.fl_str_mv |
Fernando de Almeida Santos |
dc.source.none.fl_str_mv |
Revista Científica Hermes; v. 9 (2013): julho a dezembro Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro Revista Científica Hermes ; Vol. 9 (2013): julho a dezembro 2175-0556 10.21710/rch.v9i0 reponame:Revista Científica Hermes instname:Instituto Paulista de Ensino (FIPEN) instacron:FIPEN |
instname_str |
Instituto Paulista de Ensino (FIPEN) |
instacron_str |
FIPEN |
institution |
FIPEN |
reponame_str |
Revista Científica Hermes |
collection |
Revista Científica Hermes |
repository.name.fl_str_mv |
Revista Científica Hermes - Instituto Paulista de Ensino (FIPEN) |
repository.mail.fl_str_mv |
||hermes@fipen.edu.br |
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