Teaching case: the water i wear

• Autor(a) principal: Ferreira, Aracéli Cristina de Sousa
• Data de Publicação: 2021
• Outros Autores: Miranda, Luiz Carlos, Queiroz, Juliana Molina
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/22160
• topic: environmental impacts; social impacts; sustainability; environmental accounting; environmental costs.; Environmental; Costs; Environmental Impacts; Social Impacts; sustentability; impactos ambientales; impactos sociales; sustentabilidad; contabilidad ambiental; costos ambientales.; impactos ambientais; impactos sociais; sustentabilidade; contabilidade ambiental; custos ambientais.; Meio ambiente; Custos; Impactos Ambientais; Impactos Sociais; sustentabilidade

Purpose: The purpose of this case is to enable students to learn about environmental impacts and their effects, in addition to allowing them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. As we use jeans widely, there is an identification between the problem identified in this case, that is the non-internalization of externalities (social and environmental impacts), and consumers, in this case, the students themselves. Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the case. Upon reading the case, students learn the steps of the laundry washing process. In reading and discussing, students can identify the direct and indirect environmental and social impacts and their consequences. Finally, methods of economic valuation of the environment are applied and discussed, when applicable to the situation. Results: It is possible to identify socio and environmental impacts and analyze and discuss the effects of these events on management and on accounting. Contributions of the Study: We expect that this Teaching Case will be used in undergraduate and graduate courses in subjects on the environment and in addition to subjects related to costs and management.