ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE
Autor(a) principal: | |
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Data de Publicação: | 2008 |
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/1080 |
Resumo: | In the present paper, the treatment and the study of environmental costs are due to the necessity of knowing the process for their identification, recognition and disclosure by the entities which, in one way or another, interact with the environment and need this information in order to better administrate and evaluate their performance in the environmental area. Thus, the study has aimed at discussing the identification, the ways of recognizing and the disclosure of the environmental costs as well as their importance in the process of the entities management. In order to do that, a qualitative approach of a cross using the method of case study. The company used was CVI Refrigerantes Ltda., based in the city of Santa Maria, in the Brazilian state of Rio Grande do Sul. A semi-structured interview was conducted with the company’s Budget and Cost Coordinator. The results showed that, despite the company identifying the environmental costs in a specific department, they are not part of a separate disclosure in order to show the effects of the environmental activity produced by the Company. Something else we noticed was the fact that the company seems to be unaware of the legislation regulating the environmental activity. We can see that, despite the researched company recognizing the costs of the environmental activity, it does not highlight them in its Traditional Financial Statements, which would be very relevant, as it would allow the users to really understand the company’s interaction with the environment. |
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ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURECUSTOS AMBIENTAIS: UM ENFOQUE PARA A SUA IDENTIFICAÇÃO, RECONHECIMENTO E EVIDENCIAÇÃOCusto AmbientalReconhecimento ContábilTomada de decisão.In the present paper, the treatment and the study of environmental costs are due to the necessity of knowing the process for their identification, recognition and disclosure by the entities which, in one way or another, interact with the environment and need this information in order to better administrate and evaluate their performance in the environmental area. Thus, the study has aimed at discussing the identification, the ways of recognizing and the disclosure of the environmental costs as well as their importance in the process of the entities management. In order to do that, a qualitative approach of a cross using the method of case study. The company used was CVI Refrigerantes Ltda., based in the city of Santa Maria, in the Brazilian state of Rio Grande do Sul. A semi-structured interview was conducted with the company’s Budget and Cost Coordinator. The results showed that, despite the company identifying the environmental costs in a specific department, they are not part of a separate disclosure in order to show the effects of the environmental activity produced by the Company. Something else we noticed was the fact that the company seems to be unaware of the legislation regulating the environmental activity. We can see that, despite the researched company recognizing the costs of the environmental activity, it does not highlight them in its Traditional Financial Statements, which would be very relevant, as it would allow the users to really understand the company’s interaction with the environment.Neste trabalho, o tratamento e o estudo dos custos ambientais devem-se à necessidade de conhecer o processo de identificação, reconhecimento e evidenciação pelas entidades que, de alguma forma ou de outra, interagem com o meio ambiente e que necessitam dessas informações para melhor gerir e avaliar o seu desempenho na área ambiental. Dessa maneira, o estudo objetivou discutir a identificação, as formas de reconhecimento e a evidenciação dos custos ambientais e sua importância no processo de gestão das entidades. Para tal investigação, realizou-se um estudo de corte transversal por meio de uma abordagem qualitativa, através do método do estudo de caso. Participou como empresa focal a CVI Refrigerantes Ltda., sediada na cidade de Santa Maria – RS. Entrevista semi-estruturada foi conduzida com o Coordenador de Custos e Orçamento da empresa. Os resultados permitiram evidenciar que, apesar de a empresa identificar os custos de caráter ambiental em um departamento específico, não há uma divulgação em separado, dos mesmos a fim de demonstrar os efeitos da atividade ambiental produzida pela empresa. Outro fato contatado foi o desconhecimento da empresa em relação às legislações ambientais norteadoras da atividade ambiental. Constata-se que, apesar de a empresa pesquisa reconhecer os custos da atividade ambiental, não os evidencia em suas Demonstrações Contábeis Tradicionais, o que seria de extrema relevância uma vez que permitiria com que os usuários realmente conhecessem a interação da empresa com o meio ambiente.Universidade Regional de Blumenau2008-11-21info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/108010.4270/ruc.20095Revista Universo Contábil; v. 5 n. 1 (2009); 72-871809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1080/793Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessRossato, Marivane VestenaTrindade, Larissa de LimaBrondani, Gilberto2009-08-13T15:56:19Zoai:ojs.bu.furb.br:article/1080Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2009-08-13T15:56:19Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE CUSTOS AMBIENTAIS: UM ENFOQUE PARA A SUA IDENTIFICAÇÃO, RECONHECIMENTO E EVIDENCIAÇÃO |
title |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
spellingShingle |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE Rossato, Marivane Vestena Custo Ambiental Reconhecimento Contábil Tomada de decisão. |
title_short |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
title_full |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
title_fullStr |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
title_full_unstemmed |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
title_sort |
ENVIRONMENTAL COSTS: A FOCUS FOR THEIR IDENTIFICATION, RECOGNITION AND DISCLOSURE |
author |
Rossato, Marivane Vestena |
author_facet |
Rossato, Marivane Vestena Trindade, Larissa de Lima Brondani, Gilberto |
author_role |
author |
author2 |
Trindade, Larissa de Lima Brondani, Gilberto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Rossato, Marivane Vestena Trindade, Larissa de Lima Brondani, Gilberto |
dc.subject.por.fl_str_mv |
Custo Ambiental Reconhecimento Contábil Tomada de decisão. |
topic |
Custo Ambiental Reconhecimento Contábil Tomada de decisão. |
description |
In the present paper, the treatment and the study of environmental costs are due to the necessity of knowing the process for their identification, recognition and disclosure by the entities which, in one way or another, interact with the environment and need this information in order to better administrate and evaluate their performance in the environmental area. Thus, the study has aimed at discussing the identification, the ways of recognizing and the disclosure of the environmental costs as well as their importance in the process of the entities management. In order to do that, a qualitative approach of a cross using the method of case study. The company used was CVI Refrigerantes Ltda., based in the city of Santa Maria, in the Brazilian state of Rio Grande do Sul. A semi-structured interview was conducted with the company’s Budget and Cost Coordinator. The results showed that, despite the company identifying the environmental costs in a specific department, they are not part of a separate disclosure in order to show the effects of the environmental activity produced by the Company. Something else we noticed was the fact that the company seems to be unaware of the legislation regulating the environmental activity. We can see that, despite the researched company recognizing the costs of the environmental activity, it does not highlight them in its Traditional Financial Statements, which would be very relevant, as it would allow the users to really understand the company’s interaction with the environment. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-11-21 |
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/1080 10.4270/ruc.20095 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1080 |
identifier_str_mv |
10.4270/ruc.20095 |
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/1080/793 |
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. 5 n. 1 (2009); 72-87 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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1798945114987429888 |