Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment

Detalhes bibliográficos
Autor(a) principal: Luz, Janayna Rodrigues de Morais
Data de Publicação: 2021
Outros Autores: Fontgalland, Isabel Lausanne
Tipo de documento: Artigo
Idioma: por
Título da fonte: Research, Society and Development
Texto Completo: https://rsdjournal.org/index.php/rsd/article/view/23944
Resumo: Payment for Environmental Services became law (14,119/21) in 2021, so a milestone is installed in the treatment of relevant environmental aspects. In this context, the quality of environmental information must be seen as a business language at the international level. Therefore, this research seeks to investigate: it seeks to understand the typological alignment applied in the texts of Law 14.119/21 in relation to the theoretical framework on the IFRS standard that deals with fair value: Fair value CPC 46 - Fair Value Measurements (financial instruments); IFRS 13 Fair Value Measurement and Biological Assets (Plants and Animals) CPC 29 - IAS 41. For methodology, case studies were used with Klabin SA as the object and an analysis of the document type was also carried out in the text of the Payment Law environmental services (PSA) and the quarterly report of a potentially polluting company in the pulp and paper segment. Through the discussions and the results, it was possible to verify that some aspects related to financial information (fair value and market value) were not taken into account in the wording of the aforementioned Law. It was also observed that the PES Law outlines more environmental issues than those observed by the company in question.
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spelling Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segmentPago por servicio ambiental, valor justo y valor de mercado: un estudio tipológico de una empresa en el segmento de celulosa y papelPagamento de serviço ambiental, valor justo e valor de mercado: um estudo tipológico de uma companhia do segmento de papel e celulose Valor justoValor de mercadoAtivos biológicosLei 14.119/21.Fair valueMarket valueBiological assetsLaw 14.119/21.Valor razonableValor comercialActivos biológicosLey 14.119/21.Payment for Environmental Services became law (14,119/21) in 2021, so a milestone is installed in the treatment of relevant environmental aspects. In this context, the quality of environmental information must be seen as a business language at the international level. Therefore, this research seeks to investigate: it seeks to understand the typological alignment applied in the texts of Law 14.119/21 in relation to the theoretical framework on the IFRS standard that deals with fair value: Fair value CPC 46 - Fair Value Measurements (financial instruments); IFRS 13 Fair Value Measurement and Biological Assets (Plants and Animals) CPC 29 - IAS 41. For methodology, case studies were used with Klabin SA as the object and an analysis of the document type was also carried out in the text of the Payment Law environmental services (PSA) and the quarterly report of a potentially polluting company in the pulp and paper segment. Through the discussions and the results, it was possible to verify that some aspects related to financial information (fair value and market value) were not taken into account in the wording of the aforementioned Law. It was also observed that the PES Law outlines more environmental issues than those observed by the company in question.El Pago por Servicios Ambientales se convirtió en ley (14.119 / 21) en 2021, por lo que se instala un hito en el tratamiento de los aspectos ambientales relevantes. En este contexto, la calidad de la información ambiental debe verse como un lenguaje comercial a nivel internacional. Por tanto, esta investigación busca investigar: busca comprender la alineación tipológica aplicada en los textos de la Ley 14.119 / 21 en relación con el marco teórico de la norma NIIF que trata del valor razonable: Valor razonable CPC 46 - Mediciones del valor razonable (financiero instrumentos); NIIF 13 Medición del Valor Razonable y Activos Biológicos (Plantas y Animales) CPC 29 - NIC 41. Para la metodología se utilizaron estudios de caso con Klabin SA como objeto y también se realizó un análisis del tipo de documento en el texto de la Ley de Pagos. servicios ambientales (PSA) y el informe trimestral de una empresa potencialmente contaminante en el segmento de celulosa y papel. A través de las discusiones y los resultados se pudo constatar que algunos aspectos relacionados con la información financiera (valor razonable y valor de mercado) no fueron tomados en cuenta en la redacción de la referida Ley. También se observó que la Ley de PSA traza más cuestiones ambientales que las observadas por la empresa en cuestión.O Pagamento de Serviços Ambientais tornou-se lei (14.119/21) em 2021, portanto um marco se instala no tratamento aspectos ambientais relevantes. Neste contexto a qualidade da informação ambiental deve ser observada como uma linguagem dos negócios no âmbito internacional. Sendo assim, a presente pesquisa busca investigar: busca compreender qual o alinhamento tipológico aplicada nos textos da Lei 14.119/21 em relação ao arcabouço teórico sobre a norma IFRS que trata de valor justo: Valor justo CPC 46 – Mensurações do Valor Justo (instrumentos financeiros); IFRS 13 Fair Value Measurement e Ativos biológicos (plantas e animais) CPC 29 - IAS 41. Por metodologia, utilizou-se o estudo de casos tendo a Klabin S.A como objeto e também foi realizada uma análise do tipo documental no texto da Lei de pagamento de serviços ambientais (PSA) e do relatório trimestral de uma empresa potencialmente poluidora do segmento de papel e celulose. Através das discussões e dos resultados, foi possível verificar que alguns aspectos relativos à informação financeira (valor justo e valor de mercado) não foram levados em conta no texto redacional da Lei supracitada. Observou-se também que a Lei do PSA delineia mais questões ambientais do que as observadas pela empresa em tela.Research, Society and Development2021-12-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2394410.33448/rsd-v10i15.23944Research, Society and Development; Vol. 10 No. 15; e184101523944Research, Society and Development; Vol. 10 Núm. 15; e184101523944Research, Society and Development; v. 10 n. 15; e1841015239442525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/23944/20527Copyright (c) 2021 Janayna Rodrigues de Morais Luz; Isabel Lausanne Fontgallandhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessLuz, Janayna Rodrigues de Morais Fontgalland, Isabel Lausanne 2021-12-06T10:13:53Zoai:ojs.pkp.sfu.ca:article/23944Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:42:39.727373Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false
dc.title.none.fl_str_mv Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
Pago por servicio ambiental, valor justo y valor de mercado: un estudio tipológico de una empresa en el segmento de celulosa y papel
Pagamento de serviço ambiental, valor justo e valor de mercado: um estudo tipológico de uma companhia do segmento de papel e celulose
title Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
spellingShingle Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
Luz, Janayna Rodrigues de Morais
Valor justo
Valor de mercado
Ativos biológicos
Lei 14.119/21.
Fair value
Market value
Biological assets
Law 14.119/21.
Valor razonable
Valor comercial
Activos biológicos
Ley 14.119/21.
title_short Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
title_full Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
title_fullStr Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
title_full_unstemmed Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
title_sort Payment for environmental service, fair value and market value: a typological study of a company in the pulp and paper segment
author Luz, Janayna Rodrigues de Morais
author_facet Luz, Janayna Rodrigues de Morais
Fontgalland, Isabel Lausanne
author_role author
author2 Fontgalland, Isabel Lausanne
author2_role author
dc.contributor.author.fl_str_mv Luz, Janayna Rodrigues de Morais
Fontgalland, Isabel Lausanne
dc.subject.por.fl_str_mv Valor justo
Valor de mercado
Ativos biológicos
Lei 14.119/21.
Fair value
Market value
Biological assets
Law 14.119/21.
Valor razonable
Valor comercial
Activos biológicos
Ley 14.119/21.
topic Valor justo
Valor de mercado
Ativos biológicos
Lei 14.119/21.
Fair value
Market value
Biological assets
Law 14.119/21.
Valor razonable
Valor comercial
Activos biológicos
Ley 14.119/21.
description Payment for Environmental Services became law (14,119/21) in 2021, so a milestone is installed in the treatment of relevant environmental aspects. In this context, the quality of environmental information must be seen as a business language at the international level. Therefore, this research seeks to investigate: it seeks to understand the typological alignment applied in the texts of Law 14.119/21 in relation to the theoretical framework on the IFRS standard that deals with fair value: Fair value CPC 46 - Fair Value Measurements (financial instruments); IFRS 13 Fair Value Measurement and Biological Assets (Plants and Animals) CPC 29 - IAS 41. For methodology, case studies were used with Klabin SA as the object and an analysis of the document type was also carried out in the text of the Payment Law environmental services (PSA) and the quarterly report of a potentially polluting company in the pulp and paper segment. Through the discussions and the results, it was possible to verify that some aspects related to financial information (fair value and market value) were not taken into account in the wording of the aforementioned Law. It was also observed that the PES Law outlines more environmental issues than those observed by the company in question.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-02
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://rsdjournal.org/index.php/rsd/article/view/23944
10.33448/rsd-v10i15.23944
url https://rsdjournal.org/index.php/rsd/article/view/23944
identifier_str_mv 10.33448/rsd-v10i15.23944
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://rsdjournal.org/index.php/rsd/article/view/23944/20527
dc.rights.driver.fl_str_mv Copyright (c) 2021 Janayna Rodrigues de Morais Luz; Isabel Lausanne Fontgalland
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2021 Janayna Rodrigues de Morais Luz; Isabel Lausanne Fontgalland
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Research, Society and Development
publisher.none.fl_str_mv Research, Society and Development
dc.source.none.fl_str_mv Research, Society and Development; Vol. 10 No. 15; e184101523944
Research, Society and Development; Vol. 10 Núm. 15; e184101523944
Research, Society and Development; v. 10 n. 15; e184101523944
2525-3409
reponame:Research, Society and Development
instname:Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI
instname_str Universidade Federal de Itajubá (UNIFEI)
instacron_str UNIFEI
institution UNIFEI
reponame_str Research, Society and Development
collection Research, Society and Development
repository.name.fl_str_mv Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)
repository.mail.fl_str_mv rsd.articles@gmail.com
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