A CONTABILIDADE COMO FERRAMENTA DE GESTÃO AMBIENTAL DAS EMPRESAS

• Autor(a) principal: Silva, Carlos Fortunato da
• Data de Publicação: 2006
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal Fluminense (RIUFF)
• Texto Completo: https://app.uff.br/riuff/handle/1/19470
• topic: Meio ambiente; Responsabilidade socioambiental; Contabilidade ambiental; Ativo; passivo e custos ambientais; Environment; Social and environmental responsibility; Environmental accounting; Assets; liabilities and environmental costs; CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO

Man has always been linked to his environment. His work, first as a means of subsistence and later as a way of maximizing profit, has gradually affected our planet in a dramatic way. the recurrence of problems arising from production processes has become a reality in today´s world. Environmental disasters are a signal for the urgent need of changing quickly the way these processes are managed and of analyzing the environmental impact control and measurement methods, as well as the expenditure necessary for environmental recovery. As a science, Accounting also has environmental issues as one of its challenges. It needs, therefore, to give its share of contribution to environmental awareness processes and towards building a world designed to preserve for the future generations the best we have today, making, thus, economic growth compatible with environmental preservation, two issues that are usually regarded as antagonistic. Accounting provides the means of management and budget controls to improve even more the environmental management of companies, with the same tools and concepts that have already successfully been deployed for other purposes.