A contabilidade ambiental como veículo no comprometimento da empresa com a sustentabilidade

Abstract

Over time, nature has increasingly scarce resources, and it is necessary for the companies that enjoy them, the constant search for new sustainable measures in order to solve and mitigate environmental impacts. The main objective of this study is to present environmental accounting as an important vehicle in the company's commitment to sustainability, and it is intended to conduct exploratory and descriptive research, with a quantitative and qualitative approach. It is a Survey-type case study that evaluates a real or empirical event as a basis to arrive at an exemplary results analysis, based on the test and test of the theoretical framework, studying the academic theory and applying it to an event within a universe of possible events. Company N was chosen because it is a company that is known worldwide as biologically sustainable, which removes its raw material directly from the Brazilian forests, without aggressive mode, with the support of communities of collectors in each region of the country. The company from 2010 to 2017 is always guided by environmental support programs such as water saving, reduction of greenhouse gas emissions and environmental educational dissemination. All this is mentioned in the mission of the company and in the explanatory notes there are direct references to sustainable development. In this way, the company uses accounting and statements, including mainly in the Explanatory Notes, to indicate calculations and values that prove to society that it is a different company both in the use of inputs in production and post-consumption through the recycling of its packaging.