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Passivo ambiental: estudo de caso
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Abstract(s)
A questão ambiental é um fator relevante para qualidade de vida das pessoas, uma vez
que com o grande avanço tecnológico e industrial, começou-se a produzir grandes
quantidades bens e em menor período de tempo, consumindo grandes quantidades de
recursos, em especial os naturais.
O delapidar desses recursos e os efeitos para a sociedade começam a manifestar-se em
forma de poluição do ar, contaminação de rios e mares, contaminação dos solos, entre outros.
A sociedade passou então a cobrar das empresas uma maior responsabilidade ambiental.
No início do século XX as empresas, finalmente, ganharam consciência da
problemática ambiental e na tentativa de minimizar os impactos ambientais surgem os
órgãos fiscalizadores, que aplicam multas e coimas às empresas que não respeitassem o meio
ambiente.
Havendo a possibilidade de incorrem em algumas penalidades ambientais, as empresas
acabam por encontrar dificuldades em obter financiamento junto das instituições de crédito
ou captar investidores, reduzindo assim a possibilidade de financiamento.
Neste contexto, a contabilidade pode ser vista como um importante instrumento para
controlar e proporcionar melhores tomadas de decisões sobre as atividades das empresas.
As informações ambientais são do interesse de todos os grupos de stakeholders, como
fornecedores, governo, acionistas, bancos, entre outros, uma vez que afetam, direta ou
indiretamente, o futuro da empresa, daí que, a assumpção de passivos ambientais condiciona
rendibilidades futuras ou a sobrevivência da própria empresa.
No entanto, a contabilidade tradicional pouco proporciona em termos de qualidade das
informações ambientais, pois essas são evidenciadas em conjunto com as informações
financeiras e operacionais. Para complementar as informações específicas e diferenciadas
sobre o meio ambiente, a contabilidade teve que se desdobrar em mais ramificações: a
Contabilidade Ambiental (Paiva, 2003).
The environmental issue is a relevant factor for quality of life, as with the great technological and industrial progress, they began to produce large quantities goods and in a shorter period of time, consuming large amounts of resources, especially natural. The squandering of these features and effects for society begin to manifest itself in the form of air pollution, contamination of rivers and seas, soil contamination, among others. The society then went on to charge companies a greater environmental responsibility. At the beginning of the twentieth century, companies, finally, became aware of environmental issues and trying to minimize the environmental impacts arise regulatory agencies, imposing fines and fines on companies that do not respect the environment. With the possibility of incurring some environmental penalties, companies end up encountering difficulties in obtaining funding from credit institutions or attract investors, thus reducing the possibility of financing. In this context, accounting can be seen as an important tool to control and provide better decision making on the activities of companies. Environmental information is in the interests of all stakeholder groups, such as suppliers, government, shareholders, banks, among others, since they affect, directly or indirectly, the company's future, so that the assumption of environmental liabilities determines future performance or survival of the company. However, traditional accounting provides little in terms of quality of environmental information, as these are evidenced in conjunction with the financial and operational information. In addition to the specific and different information about the environment, accounting had to unfold more branches: Environmental Accounting (Paiva, 2003).
The environmental issue is a relevant factor for quality of life, as with the great technological and industrial progress, they began to produce large quantities goods and in a shorter period of time, consuming large amounts of resources, especially natural. The squandering of these features and effects for society begin to manifest itself in the form of air pollution, contamination of rivers and seas, soil contamination, among others. The society then went on to charge companies a greater environmental responsibility. At the beginning of the twentieth century, companies, finally, became aware of environmental issues and trying to minimize the environmental impacts arise regulatory agencies, imposing fines and fines on companies that do not respect the environment. With the possibility of incurring some environmental penalties, companies end up encountering difficulties in obtaining funding from credit institutions or attract investors, thus reducing the possibility of financing. In this context, accounting can be seen as an important tool to control and provide better decision making on the activities of companies. Environmental information is in the interests of all stakeholder groups, such as suppliers, government, shareholders, banks, among others, since they affect, directly or indirectly, the company's future, so that the assumption of environmental liabilities determines future performance or survival of the company. However, traditional accounting provides little in terms of quality of environmental information, as these are evidenced in conjunction with the financial and operational information. In addition to the specific and different information about the environment, accounting had to unfold more branches: Environmental Accounting (Paiva, 2003).
Description
Dissertação apresentada para cumprimento dos requisitos necessários à obtenção do grau de Mestre em Contabilidade e Finanças
Keywords
contabilidade ambiental passivo ambiental estudo de caso environmental accounting environmental liability case study
Citation
Publisher
Instituto Politécnico de Setúbal. Escola Superior de Ciências Empresariais