ANALYSIS ECONOMIC AND FINANCIAL BY GENERATION AND CARBON CREDITS TRADING

• Autor(a) principal: Basso, Renata Lúcia
• Data de Publicação: 2017
• Outros Autores: Dias de Oliveira Bertagnolli, Daniele, Dos Santos, Lucas Almeida
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/10091
• topic: Kyoto Protocol. CDM. Carbon Credits. Economic and financial analysis.; Protocolo de Kyoto. MDL. Créditos de carbono. Análisis económico y financiero.; Protocolo de Quioto. MDL. Créditos de Carbono. Análise econômico-financeira.

Carbon credits can be traded creating extra revenue for companies that invest in sustainability. Thus, the study has the general objective to analyze how participation in CDM projects and carbon credit generation assist in the economic and financial situation of the organization. The research is presented as a case study nature applied, descriptive, exploratory, document, and according to the qualitative and quantitative procedures. During the research it was possible to know the characteristics of the company, operating processes necessary for the generation of carbon credits and verification of the economic and financial situation in the period from 1997 to 2011. From this analysis, it appears that the company's participation in CDM projects to generate carbon credits positively influences the economic and financial situation of the company, since it was not considered the extra revenue from carbon credits, the indices present a lower performance. So it was possible to note that carbon credits can be a key element for the growth and strength of the companies, as the demand for reduction of pollution and the search for environmentally clean process is essential for its security and permanence in the market.