Matrix of Aspects and Environmental Impacts as a Tool of Disclosure of Environmental Contingencies

• Autor(a) principal: Pereira, Diene Hellmann
• Data de Publicação: 2014
• Outros Autores: Ferreira, Luiz Felipe, Souza, Maíra Melo de, Ferreira, Denize Demarche Minatti
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Gestão Ambiental e Sustentabilidade - GeAS
• Texto Completo: https://periodicos.uninove.br/geas/article/view/9872
• topic: Accounting Disclosure; Environmental Contingencies; Fuel Stations; Divulgación de Contabilidade; Contingencias Ambientales; Estaciones de Combustible.; Evidenciação Contábil; Contingências Ambientais; Postos de Combustíveis.

Companies that, as a result of their activities, cause an impact on the environment may incur environmental contingencies. Depending on the extent of the impact and the likelihood of future monetary obligations, accounting standards determine situations in which the company shall disclose such events in the explanatory notes. To contribute to this topic, this article aims to verify how a matrix of aspects and environmental impacts can contribute to the accounting disclosure of environmental contingencies for resellers in gas stations. To achieve this, this study used a matrix formed by information regarding the aspects and environmental impacts, in which were considered the scope, severity, and frequency of occurrence of each analyzed situation. The results show that instances of environmental impact in the business environment might be followed through the matrix of environmental aspects and impacts, and that this tool can help in judging which information is subject to disclosure in the notes.