The world community is concerned about the global problem of emission of pollutants in the atmosphere by various human activities, such as industries, automobiles, airplanes, dematament, etc. The objective of the meeting in Copenhagen (Denmark) was to find consensus among the nations not to control the emission of polluting gases to avoid or increase the temperature in the land and, thus, to avoid catastrophes such as tornadoes, enchentes, burned, elevation of the sea level that I can shave several countries. Unfortunately, there was no consensus between the representatives of two countries present. In order to achieve this, it is necessary to collaborate with all developed and emerging countries to reduce two níveis of atmospheric pollutants, and isso requires the environmental management of environmentally friendly governments and social cells.
In order to avoid a worldwide catastrophe and it is necessary to manage it with responsibility or its natural environment and to apply less patrimonial resources in children that will be used to achieve or sustain sustainable development. Second Mowen and Hansen sustainable development is defined as or development that satisfies the needs of the present by committing itself to the ability of future generations by satisfying its own needs. (See Gestão de Custos. Chap. 17, pg. 565, Pioneira Thompson Learning, São Paulo, 2001). There is a global consensus on the march of sustainability. The social cells are attached to the preservation of my natural environment and are aware of the need to take care of nature, because it has been a limit of exploration for two terrains or that it was not thought of in some past decades.You have partner cells to be concerned with the expansion of the environmental management system and the applications in tools to take care of the ecological environment.
In this brief article we will focus on two issues in current evidence of environmental management and environmental issues in social cells.
ENVIRONMENTAL MANAGEMENT
The management system of the process of production of the property of the company as a natural environment.
A question of the environment and concern of the government, gives the community of ecologists, environmentalists, NGOs and become, also, two entrepreneurs that we use as administrative strategies.
Such decisions must be made by companies aiming at harmony between the heritage and the natural environment. Cresce nas organizações a importância da gestão environmental, mainly nas indústrias, that easily ultrapassam or limit of residues that poluem or natural environment.
Secondly, Eusélia Paveglio Viera and Juliana Siqueira… the companies are investing more and more in clean technologies, or in other words, protection techniques and preservation of the environment and, in certain cases, this is anticipating legal requirements, and it is something that has been contributed sustainable development. (See Gestão Ambiental: competitive strategy or corporate citizenship? Contabilidade e Informação Magazine, Editora Unijuí, n. 22 p. 65-74, Ijuí, jan / jun / 2005).
"Or an entrepreneur began to realize that the environmental management did not see to prejudice the patrimonial prosperity of your company, but, yes, he saw as a new challenge to add value to your product at present." (See em O patrimônio eo desenvolvimento sustentável, pg. 10, Reas Gráfica Editora, Três de Maio, Aug / 2004 de minha autoria.)
No environmental management system has the environment that is used for the preservation of nature.
CUSTOS AMBIENTAIS
These applications are used by companies that are used for the preservation and recovery of the ecological environment.
Segundo o Prof. Lopes de Sá to the conceptual question of custo não is linked to the obligation, moreover, to the use of an investment in favor of a need that translates into the objective of an enterprise (which is not inserted in an environmental way). (See Aspects two issues applied to the environment. Www.lopesdesa.com.br, Nov. 1999).
Segundo Rocha e Ribeiro apud (Wernke, 2000) assures you that the costs are the costs incurred by the company to reduce or eliminate the negative effects of its operational system on ecological environment. The investments in this area have received an expressive phase, and therefore, will therefore be included in the strategy of financial management of companies. (See Custos ambientais: a theoretical approach to the acquisition of a competitive advantage. Revista Brasileira de Contabilidade. Brasília: year 29, n. 123, p. 44-51, May / Jun 2000).
You cost ambience you increase as crescimento da população.
POPULATIONAL GROWTH - Increase to popular growth to press on natural resources. It requires the industries to produce the most products and to make the most waste and environmental costs. In agriculture, it is necessary to produce more food and, in order to increase the production required or more technical novation, increase of planted land and the livestock of more terras to breed cattle. No Brazil has two causes, in actuality, from desmatamento to expansion of the plant of the soybean and the livestock and as the current desmatamento has emission of gases into the atmosphere. With some measures the government has tended to decrease the emission of gases. Segundo Paulo Sérgio Duarte ¨As contemporary environmental concerns will originate the press on the natural resources caused by the population growth and the dissemination of the consumer society model¨.(See Você is lost? Everyone is also. Www.luizprado.com.br.). In the 70s it was a family adventure or planning to avoid or growing too popular. As an increase in population and environmental awareness has become a worldwide community with a new way of consumption.
CONSCIOUS CONSUMPTION - When you consume products with a concern for the preservation of your natural environment. There is a world trend in moving in the way of consuming. Have a vision of acquiring products from companies that choose to preserve nature and effectively apply non-care as a natural environment. The community is becoming aware of moving the current consumption patterns to help preserve the environment. Currently or conscious consumer we consume more products from companies that are concerned with sustainability. Assim obrigam as organizations to take care of nature. Those that do not place in their strategies of business to preservation of nature are fadadas ao fracasso, and assim cresce in view of sustainability.
SUSTAINABILITY - in past decades, there have been no concern for two entrepreneurs with sustainable development. I do not know eighteenth century, as the beginning of industrialization, there was no concern with nature thinking that it was exacerbable. It begins to be degraded by Terra. At present, companies are concerned with sustainability, because they have degraded the planet that could lead human beings to serious problems. Or global situation and um deles. There will be an increase in temperature, we alert scientists, there will be problems with floods, tornadoes, etc. The island countries are at war as a global affliction, for the first time they will be affected by the rise in temperature, not the planet. It is necessary to think not economic development, but also life on Terra, because after the development of life there will be prosperity from home.
