Gestão ambiental e crimes ambientais na atividade de exploração mineral em minas gerais.

Abstract

The main purpose of this article is to make a simple study on the environmental issues that involves mineral exploration activities, in order to present the importance of Environmental Management in company practices, as well as to know better how environmental crime is characterized. More specifically, a case study was carried out on the lived reality on company Samarco, in the state of Minas Gerais. From this study, it becomes possible to link the research-delimited subject with Accounting, since the companies needs to use Environmental Accounting in their practices, to prepare their reports, among other important issues. To do so, it was a study of an exploratory, analytical and descriptive nature, in an essentially qualitative approach, which sought to analyze through the specialized literature, articles and reports, the consequences of the flexible environmental management adopted by the mining company, especially regarding the decisions taken by the legal representatives of Samarco, in addition to understanding the meaning of terms related to the environment, seeking to clarify what should be the attitudes of its managers, and how accounting can assist in this process, bringing its contribution.