ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/889 |
Resumo: | The goal of this study is to investigate the functioning of the environmental risk insurance as a mechanism to reduce or eliminate environmental liabilities, as well as its application in the Brazilian market. The national insurance market offers a wide range of coverage for risks of environmental pollution. The policies have different coverage, both against recurring risks and risks of sudden pollution events, which according to Durço (2001, p. 4) generate environmental disasters with wide repercussion, which persist for a long period. The research method used was the empirical-analytical approach which emphasizes practical study with data collection. In order to conduct this research, questionnaires were sent to 71 Brazilian insurance companies, members of the National Insurance Industry Association (FENASEG). The results indicate that the level of insurance against environmental risks offered in Brazil, as a mechanism to help minimizing environmental liability, is still being small due to several difficulties faced by the insurance market to operate with this type of coverage. Thus, we conclude that there is a need for increased knowledge in the Brazilian insurance market regarding underwriting environmental risks and more complex coverage, to satisfy the needs of companies to reduce their exposure to this type of risk. |
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ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITYO SEGURO AMBIENTAL COMO MECANISMO DE MINIMIZAÇÃO DO PASSIVO AMBIENTAL DAS EMPRESASEnviornmental insurance. Environmental liability. Environmental management. Environmental accounting.Seguro ambientalpassivo ambientalgestão ambientalcontabilidade ambientalThe goal of this study is to investigate the functioning of the environmental risk insurance as a mechanism to reduce or eliminate environmental liabilities, as well as its application in the Brazilian market. The national insurance market offers a wide range of coverage for risks of environmental pollution. The policies have different coverage, both against recurring risks and risks of sudden pollution events, which according to Durço (2001, p. 4) generate environmental disasters with wide repercussion, which persist for a long period. The research method used was the empirical-analytical approach which emphasizes practical study with data collection. In order to conduct this research, questionnaires were sent to 71 Brazilian insurance companies, members of the National Insurance Industry Association (FENASEG). The results indicate that the level of insurance against environmental risks offered in Brazil, as a mechanism to help minimizing environmental liability, is still being small due to several difficulties faced by the insurance market to operate with this type of coverage. Thus, we conclude that there is a need for increased knowledge in the Brazilian insurance market regarding underwriting environmental risks and more complex coverage, to satisfy the needs of companies to reduce their exposure to this type of risk. Objetivou-se neste estudo investigar sobre o funcionamento do seguro de riscos ambientais como mecanismo de redução ou eliminação de passivos ambientais, bem como a sua aplicabilidade mercadológica no Brasil. O mercado securitário nacional oferece uma gama de coberturas referentes aos riscos de poluição ambiental. As apólices possuem diferentes coberturas, tanto para atender à demanda quanto à poluição súbita, que gera segundo Durço (2001) desastres ambientais de larga repercussão e poluição gradual que persiste por um longo período de tempo. O método de pesquisa utilizado foi o empírico-analítico que privilegia abordagem de estudos práticos com a coleta de dados. Para esta pesquisa foram enviados questionários para 71 empresas de seguros que atuam no Brasil e que são filiadas à Federação Nacional das Empresas de Seguros Privados e de Capitalização (FENASEG). Os resultados encontrados indicam que o nível de oferta do seguro de riscos ambientais no Brasil, como mecanismo de ajuda na minimização de passivos ambientais, ainda é pequeno devido às diversas dificuldades que o mercado segurador enfrenta para operar com este tipo de seguro. Dessa forma, conclui-se, que existe a necessidade de se ampliar o conhecimento do mercado segurador brasileiro, em relação à subscrição de riscos ambientais e coberturas mais complexas, que apresentem soluções adequadas aos empresários e que passem a questionar a sua exposição a esse tipo de risco.Universidade Regional de Blumenau2010-07-08info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/88910.4270/ruc.20106Revista Universo Contábil; v. 6 n. 2 (2010); 61-811809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/889/1279Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessHahn, Aucilene VasconcelosRezende, Idália Antunes CangussúNossa, Valcemiro2010-08-09T16:14:25Zoai:ojs.bu.furb.br:article/889Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2010-08-09T16:14:25Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY O SEGURO AMBIENTAL COMO MECANISMO DE MINIMIZAÇÃO DO PASSIVO AMBIENTAL DAS EMPRESAS |
title |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
spellingShingle |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY Hahn, Aucilene Vasconcelos Enviornmental insurance. Environmental liability. Environmental management. Environmental accounting. Seguro ambiental passivo ambiental gestão ambiental contabilidade ambiental |
title_short |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
title_full |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
title_fullStr |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
title_full_unstemmed |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
title_sort |
ENVIRONMENTAL INSURANCE AS A MINIMIZATION MECHANISM OF COMPANIES’ ENVIRONMENTAL LIABILITY |
author |
Hahn, Aucilene Vasconcelos |
author_facet |
Hahn, Aucilene Vasconcelos Rezende, Idália Antunes Cangussú Nossa, Valcemiro |
author_role |
author |
author2 |
Rezende, Idália Antunes Cangussú Nossa, Valcemiro |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Hahn, Aucilene Vasconcelos Rezende, Idália Antunes Cangussú Nossa, Valcemiro |
dc.subject.por.fl_str_mv |
Enviornmental insurance. Environmental liability. Environmental management. Environmental accounting. Seguro ambiental passivo ambiental gestão ambiental contabilidade ambiental |
topic |
Enviornmental insurance. Environmental liability. Environmental management. Environmental accounting. Seguro ambiental passivo ambiental gestão ambiental contabilidade ambiental |
description |
The goal of this study is to investigate the functioning of the environmental risk insurance as a mechanism to reduce or eliminate environmental liabilities, as well as its application in the Brazilian market. The national insurance market offers a wide range of coverage for risks of environmental pollution. The policies have different coverage, both against recurring risks and risks of sudden pollution events, which according to Durço (2001, p. 4) generate environmental disasters with wide repercussion, which persist for a long period. The research method used was the empirical-analytical approach which emphasizes practical study with data collection. In order to conduct this research, questionnaires were sent to 71 Brazilian insurance companies, members of the National Insurance Industry Association (FENASEG). The results indicate that the level of insurance against environmental risks offered in Brazil, as a mechanism to help minimizing environmental liability, is still being small due to several difficulties faced by the insurance market to operate with this type of coverage. Thus, we conclude that there is a need for increased knowledge in the Brazilian insurance market regarding underwriting environmental risks and more complex coverage, to satisfy the needs of companies to reduce their exposure to this type of risk. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-07-08 |
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://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/889 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/889 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/889/1279 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 2 (2010); 61-81 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945114857406464 |