Use of Environmental Accounting and its Reflections on Companies Results

Authors

  • Silvia Novaes Zilber UNINOVE
  • Mariza Caruzzo fei
  • Milton de Abreu Campanário uninove

DOI:

https://doi.org/10.14210/alcance.v18n1.p024-042

Abstract

The environmental issue begins to be included in the company business planning as a new element in their activities, once the natural resources are more and more rare and the penalties by ecological aggressions are bigger. The investors begin to be conscious ha these factors can be responsible by the destruction or valuating of their capital. On this way, the environmental practices and their results have to e available to all agents involved in the business. The environmental accounting was emerged to measure and divulgate these transactions. The demonstrative of environmental actives and liabilities, incomes, the costs allow giving visibility to company actions about the use of natural resources and business sustainability. This work has an exploratory nature and its objective was investigate the presence of Environmental management and Accounting in firms activities and which economical and financial results were generated, trying identifying the information presented at environmental demonstrations using a non probabilistic sample.

Author Biographies

Silvia Novaes Zilber, UNINOVE

professora titular do programa de pós graduação em administração PPGA UNINOVE. Doutor em administração pela FEA/USP. engenheira eletronica pela POLI/USP

Mariza Caruzzo, fei

mba em finanças pela fei

Milton de Abreu Campanário, uninove

doutr em economia pela universidade de harvard coordenador do PPGA uninove

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Published

2011-03-23

Issue

Vol. 18 No. 1(Jan-Mar) (2011)

Section

Article

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