IMPACT OF ENVIRONMENTAL NON-PRESERVATION IN THE FINANCIAL RESULT OF A TEXTILE INDUSTRY IN THE METROPOLITAN AREA OF NATAL/RN

• Autor(a) principal: Ribeiro, Ricardo Biali
• Data de Publicação: 2010
• Outros Autores: Araujo, Aneide Oliveira, Tavares, Adilson de Lima, Crystalino, Carolina Moura
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1321
• topic: Environmental accounting. Environmental costs. Textile industry.; Preservação ambiental. Custos ambientais. Indústria têxtil

This goal of this work is to measure the impact of environmental non-protection in the textile industry in the metropolitan area of Natal/RN. The following aspects were investigated: the production process of this textile industry is directly linked to the environmental degradation; the potential costs of environment non-preservation provided in law and the comparison of these costs of non-preservation with the financial result presented by the Income Statements of the industry and the expenses of the investment for preservation. A field research was performed in order to establish the extension of the environmental costs of non-preservation and the preservation done by the industry under discussion. The results obtained disclosure through estimated scenarios that the potential impact on the company with the occurrence of offenses covered by environmental legislation could lead to fines from R$ 5,000.00 to R$ 50,000,000.00 and an impact corresponding to three quarters of the profit before income tax, which may cause the closure of the activities.