Importância da contabilidade ambiental: uma análise a partir de artigos publicados em periódicos nacionais

Abstract

The objective of the present study was to analyze the articles published in national journals, in order to verify the disclosure of social and environmental information and to emphasize the importance of environmental accounting in the management of companies. An inductive research was conducted, conducted through a comparative procedure and the typological one, with an indirect documentation technique. The results showed that the University of São Paulo has the largest number of authors. The South region was the most representative in the field of researchers and most of the selected papers had a qualitative approach to the problem. The results obtained through the analysis of the previous studies, showed that, in addition to the lack of legal obligation, there is no defined global standard for the dissemination of social and environmental information. It was also observed that some companies make voluntary disclosure and that some studies have sought the development of models and forms of disclosure of information and reports focused on environmental accounting.