Proposta de modelo para realização da contabilidade ambiental em entidades empresariais.

• Autor(a) principal: Santos, Catarina Mélo dos
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/45627
• topic: Contabilidade ambiental; Gestão ambiental; Empresas; Tomadas de decisão gerenciais

In the current scenario of growing concern about the environment, there is a growing need for information that can help entities to be aware of their environmental performance, but without detracting from the focus of maintaining their continuity, which led to the development of Accounting Environmental. Allied to Environmental Management, if implemented in a company, it becomes a powerful tool for obtaining information and data processing that can be used for internal and external decision making. However, because it is still a recent and developing topic, especially in Brazil, few studies can effectively guide the procedure for conducting Environmental Accounting in the business sphere. In this context, this paper aims to propose a model that is capable of promoting the accomplishment of Environmental Accounting in companies, thereby helping in internal and external decision making. For this, a bibliographic study was made, addressing all the parameters that should be considered in this process and compiling the suggestions found, to formulate a model that would allow to reach the objective of this study. The proposed methodology consists of 9 steps to be followed. With this, in the end, a model was formulated, however from some considerations that must be made for its application, which reduces its applicability a little. Nevertheless, because of the difficulty of finding studies that may suggest such a model, this paper is very important, especially if it serves as a motivation for future studies that may increase its applicability.