A auditoria ambiental como ferramenta de apoio para o desempenho empresarial e a preservação do meio ambiente: uma abordagem contábil e gerencial em indústrias químicas / The Environmental Audit as support tool for the managerial performance and the preservation of the environment: an accounting and managerial approach in chemical industries.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2002

RESUMO

This research explores the relevance of the environmental auditing by performing a series of bibliographic and empirical studies from 2001 to 2002 among several Brazilian chemical companies, especially those that belong to the Brazilian Association of Chemical Industries (ABIQUIM). This research aims to investigating the use of Environmental Audit by Chemical Industries associated to ABIQUIM as a tool for Environmental Management. Besides, it attempts to investigate the reasons by which that instrument has been used, as well the benefits that come from it. Based on statistics analysis, this study indicates that chemical companies that belong to ABIQUIM which have made some investments in manufacture based on good environmental policy have achieved good results in total. Finally, in spie of the majority of the companies researched in this study being big sized concerns, the research results suggest that other companies of the chemical sector also can get broad benefits from the same procedures.

ASSUNTO(S)

environmental accounting auditoria ambiental environmental management gestão ambiental contabilidade ambiental environmental audit

ACESSO AO ARTIGO

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