Contabilidade ambiental : evidenciação de eventos econômicos de natureza ambiental pelas empresas do setor químico e petroquímico

AUTOR(ES)
FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

29/08/2005

RESUMO

The companies, as integrant part of the society, are being forced to meet environmental goals, besides the economical ones, demonstrating that besides the economical return generated to the shareholders, they are also creating social return to the communities where they are located. Environmental Accounting is the system of information which main aim is to gather, measure and disclose the environmental transactions seeking to exercise the important role of communication vehicle between company and society. In this context, the accounting statements deserve attention and special study, regarding that they represent the main disclosure channel of economic-environmental items of which the Accounting uses. The objective of this work was to analyze a sample of accounting statements published in Brazil with the objective of verifying how the investments, liabilities and environmental costs have been disclosed. Unhappily, the accounting statements of this companies had revealed little adequate to the new necessities of the users of the accounting information, and parallel, insufficient to take care of to the requirements of NBC T 15 - Information of Social and Ambient Nature, approved for the Resolution of the Federal Advice of Accounting - CFC n 1.003, that it will enter in vigor from 1 of January of 2006.

ASSUNTO(S)

ciencias contabeis direito ambiental contabilidade - aspectos ambientais indústria química - estudo de casos indústria petroquímica - estudo de casos environmental law environmental aspects accounting chemical industry petroleum chemicals industry

ACESSO AO ARTIGO

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