Some time ago, the organizations were concerned only with the effectiveness of two production systems. In short space of time, that notion was wrong, because it was evident that the context of the performance of the companies would become more complex every day and that the decision-making process would be restricted more and more severely. Two important components of reviravolta are ways of thinking and agir, foi o crescimento da consciência ecológica, na sociedade, no governo e nas propias propias, which will incorporate this orientation into their strategies. In this context, the Accounting Office must demonstrate the measures adopted and the results achieved by the company that has not undergone protection and preservation of the environment, since it is also responsible for communication between the company and the company. To Accounting,The main information system of a company, nothing can, today, to undo this reality, it could not be done with any concerns. Starting from this premise, it is that this work is focusing or following: A company and environmental questão; Positioning of the company in relation to environmental issues; How should it be to environmental accounting; Applicações e procedimentos contábeis, dealing with costs, assets and liabilities, Explanatory Notes, Relatório da administração, Environmental Audit and Accounting as an information system regarding the environmental position.How should it be to environmental accounting; Applicações e procedimentos contábeis, dealing with costs, assets and liabilities, Explanatory Notes, Relatório da administração, Environmental Audit and Accounting as an information system regarding the environmental position.How should it be to environmental accounting; Applicações e procedimentos contábeis, dealing with costs, assets and liabilities, Explanatory Notes, Relatório da administração, Environmental Audit and Accounting as an information system regarding the environmental position.
1 - introduction
In accounting for it as a formal and structured information system, I have as two main objectives, to inform or control the patrimony, performance evaluation and decision-making. For this he needs a body of councils and a methodology that we can represent, objectively, the economic events that take place in companies.
Therefore, or the environment in which these events are taking place is being interfered with by several who were not subject to a conceptual and methodological classification by accounting, as in the case of an environmental question.
Therefore, it is necessary that accounting, as an instrument of information for decision-making, aims to develop and incorporate in its councils and methods ways of recording and measuring economic events related to the environment.
2 - a company and environmental questão
An environmental question is becoming more and more mandatory as two executives have agendas. The internationalization of two standards of environmental quality described in the ISO 14000 series, the globalization of two businesses, the growing awareness of two consumers and the dissemination of environmental education to schools allow us to foresee that in future demand that consumers will be related to preservation of the environment and to Qualidade de vida should be intensified.
In this context, the organizations have to incorporate environmental variables that are not part of their six-year-old meetings into a decision-making process, while maintaining a responsible position of respect for environmental questions.
Experienced companies identified economic results and strategic results of the organization of an environmental cause. These results are not immediately feasible, it has been necessary for them to be properly planned and organized all the steps for the internalization of the environmental variety to the organization so that it can achieve or achieve environmental excellence, planning with its competitive advantage.
I give you necessary steps for environmental excellence second ELKINGTON & BURKE, apud DONAIRE (1999; p.50) são os followed:
«1 - Unwrap and publish an environmental policy.
2 - Estabeleça goals and continue to endorse the ganhos.
3 - Clearly define the environmental responsibilities of each one of the areas of the administrative staff (line of assessoria).
4 - Disclose internally and externally to politics, objectives and goals and responsibilities.
5 - Get adequate resources.
6 - Educate and treine your staff and inform consumers in the community.
7 - Accompany the environmental situation of the company and the audits and reports.
8 - Accompany the evolution of the discussion on an environmental question.
9 - Contributes to community environmental programs and invests in research and development applied to the environmental area.
10 - Help to reconcile the different interests that exist between all of you involved: business, consumers, communities, shareholders, etc. »
The first divid one that arises when we consider an environmental question from a business point of view and on the economic aspect. Any kind of provision that has to be taken in relation to an environmental variable, in addition to the fact that it increases at the same time as two and two costs of the production process.
DONAIRE (1999; p.51) refers that «some companies, porém, têm demonstrated that é possível ganhar dinheiro e protect o meio mesmo não sendo uma organização que atua un chamado 'green market', since the companies possuam certa dose de Creativity and internal conditions that we can transform as restrictions and ambiences you set in business opportunities. »
This context of opportunities or the same author quotes recycled materials that feared a great economy of resources for companies; or re-supply two residues internally ou your sale to other companies; or development of new production processes with the use of the cleanest technologies in the environment; or development of new products for an ever-growing market of consumers aware of the ecological question, geração de materiais of great industrial value from toxic sludge, estações portáteis de tramento, miniusinas for use by small companies eo appearance of a trabalho market Promissor linked to environmental variables that must involve environmental auditors, environmental managers, environmental lawyers, bem as or increase in new specific technical functions.
2.1 - Positioning of the company in relation to an environmental question
According to NORTH, apud DONAIRE (1999; p.53), for a correct assessment of the position of the company, it has been necessary to consider the following:
a) Business activity branch: - it can be considered at first glance or a more important indicator of the organization that can cause an environment and two issues that are deemed necessary to meet the requirements of environmental regulations. The industrial sectors are the most pollutants according to the World Commission on Environment and Development: the chemical industries, of paper and cellulose, of ferro e aço, of metais não ferrous (by ex: alumínio), of geração de eletricidade, de automóveis e of food products.
b) Products: - a company and a subsidiary of the products it manufactures. Therefore, products obtained from raw materials renew or recycle, which do not waste the environment and which have low energy consumption due to the preference of organizations deceived by environmental causes.
c) Process: - the objectives for a process to be considered environmentally friendly: poluição zero; nenhuma production of waste; nenhum bluff for workers; low energy consumption; I efficiently use two resources.
d) Environmental awareness; - The companies that are not aware of the environmental cause may be at fault with their concurrent hairs that eventually will incorporate these variables in its decision-making process and in the assessment of its seminaries and that it will be able to throw vantagens from its pioneering.
e) Environmental parents: - as much as the social press restricts its environmental legislation. Our countries where the restrictions are most severe, such as Japan, Germany, Sweden, etc., your organizations will develop excellent opportunities for new businesses, related to environmental issues, which are currently even exporting know-how to other countries.
f) Management commitment (linha e staff): - this commitment disseminates not the organization of the formation of a climate conducive to or the emergence of schemes and circles of environmental quality, banks of suggestions, audits, etc., which translates into a continuous search for melhorias.
g) Training for people: - The commitment to preserving the environment requires that the company face this challenge efficiently. Baixos níveis de poluição can be linked to new equipment, technologies, and new technologies that can cause changes in our processes and products. In addition to two investments in new machines, installations and equipment, such a position implies the existence of a competent and trained staff that is capable of transforming the idealized plans into effective and efficient operations.
h) Training in the R&D area: - The companies that are environmentally oriented have proven to be capable of anticipating and reacting quickly to changes in the market and environmental legislation. Because of the organizations that have a P&D area, flexible teams and breeding, which are characterized by short cycles of development of processes and products that are updated with the information on new technologies, it has not only been possible to internally cause the environment, but also to transform This know-how in consulting activities for other companies, developing in this way great business opportunities.
i) Capital: - A company does not know that investments made with an environmental question will be profitable, so many times it can take a long time to get or return from that investment.
As a return of the investment cannot be foreseen in deterministic terms, there will always be a need for input from own capital or third parties so that the company becomes part of an environmental cause.
To minimize these impacts, companies will be able to negotiate with government bodies, resulting in more extensive schedules, where they will be able to make objectives difficult to achieve in the short term.
3 -as it should be to environmental accounting
In view of the information system of the situation and evolution of the patrimonial, economic and financial aspects of the company, it must include in its reports, all data related to the environment, facilitating or accessing this information to a large number of users, assisting -or no decision-making process.
In accounting understood as a means of providing information, it should seek to respond to this new challenge, attending to users interested in companies' attention to the environment, subsidizing or decision-making process.
The accountant must participate actively, in this planning process, assessment and control of environmental issues, registering and disclosing the measures adopted and the results achieved.
RIBEIRO (1992; p.64) says that «on this point the information made on the investments made, please refer to the level of acquisition of permanent benefits, notwithstanding the ongoing exercise or obligations incurred in the environment, as well as the measures undertaken to recuperação e preservação do mesmo; Thus, the accounting would be fulfilling its social function, or reflecting those of the company that pursues these objectives. "
It is important to highlight that the accountant must be absent and that he cannot process according to MARTINS & DE LUCA (1994; p.25) «it results in a omission of his greatest responsibilities, that it is to provide information to the most diverse users, and that, If it is not fulfilled, it will be carried out by professionals from another area ».
At the 7th Meeting of the UN there is evidence of the rules regarding the accounting for two elements of protection and environmental recovery and the appropriate level of disclosure. IPECAFI apud RIBEIRO (1992; p. 67) face to following observation on the evolution of the accounting standards: «It is interesting to verify the evolution of the requirements with regard to the disclosure of information on what a company it is spending or being obliged to spend in order to spend. of investments or expenses related to the control of the environment rather than an accounting of environmental expenses and to the idea of 'environmental accountability'. That "taken from accounts" two expenses as an environment seems to be taking on corporations from many countries in various regions of the world ».
We know that it is not easy to identify the alternatives, nece fazer correct escorts on methods to be used; more MARTINS & DE LUCA (1994; p.25) referem that "the accountants have technical conditions to look for solutions to meet these new needs, two users of accounting.".
Or that it hinders the evolution of Environmental Accounting and the resistance of two businessmen in re-acknowledging their responsibility to society, given that this is onerous.
ESTES apud RIBEIRO (1992;.p.69) mentions that «the accountants, as you demais cidadões e profissionais (engenheiros, economists, lawyers, doctors and others) are responsible for contributing to solve environmental problems». Or the same author cites that these responsibilities and capacities can be divided into three categories: «determination of custos (with special consideration for social custos); gerência services; and information services ».
3.1 - Aplicação dos procedimentos contábeis
As informações não-financeiras das activities of the company related to the environment, as for example cited by MARTINS & DE LUCA (1994; p.26) «about or product, its utility, as interference or interaction with or environment the given destination ao seu final residue by the consumers can be presented not Relatório da Administração ou no Balanço Social ».
As far as the Relatório da Administração TINOCO (1994; p.29) recommends that the following information should be included:
«A) the classes of environmental questões that apply to the company and its branch of activities;
b) the measures and programs formally established by the company in relation to the initiatives to protect the environment;
c) the numbers introduced in importance since the measures were adopted in the last years;
d) the goals in the matter of issuing poluentes in which the company feared the result achieved;
e) o result of the company in measures to protect the environment due to legal imposition;
f) the financial and operational effects of environmental protection measures on non-current capital expenditures in the future and in future exercises ».
Já no Balanço Social são presented in general, the results of the social performance of the company and supported by the relationships between those results in society. As information of social nature presented not Social Balance, Second MARTINS & DE LUCA (1994 p;.26) are both company leaders, professional relations and training, hygiene and safety conditions, not protection of the environment and distribution of wealth raised by the company, they complement traditional traditions.
The same authors continue to say that, as information of a financial nature related to the environment, it can easily be disclosed, but not all of the demonstrations you have, in a segregated way, two other items referring to the operational activity of the company. Based on this set of information, the elements of costs, expenses, permanent benefits and obligations related to the process of protection and recovery of the environment.
For TINOCO (1994; p. 26) or Balanço Social, it may, at the same time, involve physical and monetary information. Or fulcrum of such a presentation:
a) The reports between physical data and monetary data must allow to accumulate, at least partially, the insufficiencies in the assessment material.
b) to placement, in parallel, two two sets of dice allows to show the specific issues that represent anti-pollution investments by the sectors.
3.2 - Weight
MARTINS (1995; p.93), which refers to the Principes de Confronto das despesas com las Receitas nos seus respective respective contábeis is defined in the following way: «All desasá directly delineável com recipes reconstitudas, in a certain period, as the same should be confronted Consumptions or sacrifices of assets (atuais or futures) made in a certain period and that can not be associated with the recitation of the period nemàs two future periods, should be deregulated as a period in which oorrerem…. ».
IUDÍCIBUS (1993; p.133) says that «waste, in a restricted sense, represents the use or consumption of bens and services, not the process of producing recipes. Note that at the same time you can refer to expenses incurred not passed, not present or that will be carried out not future. In general ways, we can say that either a great deal of weight loss or a continuous effort to produce a recipe… ».
Therefore, only the resources consumed are in the form of goods or services necessary for the production of recipes in a given period, regardless of the form or time of disbursement.
Segundo RIBEIRO (1992; p.78) «these resources, necessary to obtain recipes are traditionally divided between costs and expenses. We will endorse or generic council of which cues são those related to or process of produção, encuanto despesas são those relative to administração da company as a whole ».
The costs and expenses destined to environmental preservation in connection with the production process and / or in the decor of this, so that they must be highlighted in the specific group of Demonstração de Result do Exercício e compor-se de custos de insumos e de mão-de-obra necessary for protection, preservation and recovery of the environment, as two capitalized expenses amortize, as well as preservation taxes or fines imposed on environmental legislation, according to MARTINS & DE LUCA (1994; p. 26).
These are considered environmental costs and benefits, according to RIBEIRO (1992;. p.80): o value two inputs, work-related, amortization of equipment and facilities necessary for the preservation process, protection and recovery of the environment, bem As external services and expenses for carrying out technical studies on the appropriate methodology and procedures.
In order to recognize these expenses, two aspects are observed: 1 - the necessary expenses for the recovery and repair of damages caused to the environment or to the general condition at times past. These expenses must be accounted for not in the period in which the recovery activities started; It is necessary to work for the provisioning during the period of the production responsible for the damage to the repaired land and 2 - the expenses for preservation, reduction or elimination of the pollution that occurs simultaneously to the production process; These must be allocated as necessary necessities for the production of the period, segregatedly.
It also fears the previous benefits that must be allocated, as well as, roughly, the production process or period that will benefit. RIBEIRO (1992;. p.81) argues that these costs could be rushed in the context of the concrete application of measures to avoid or diminish to poluição in later periods, or through estimates of two costs that would be necessary to correct two effects of two pollutants produced, cujo fato gerador fosse pertinent to or exercise in course.
Other types of study custodians to validate the geographical characteristics of the shaved area, composition and extent of two pollutants produced, materials and technologies, as well as the length of time necessary to carry out two jobs.
As these studies are previously elaborated, the costs may be allocated to the relevant periods as to the evolution of the study, because, when carried out as a result of prejudices that have already been caused, their costs will be allocated to the results of the current period.
RIBEIRO (1992; p.82) says that there is a current guardian or guardian of environmental recovery or preservation, existing simultaneously to explored economic activity, and, therefore, it should be regularly accounted for, segregated, in return for the returns obtained not period. Browse through the extrativist, nuclear, and oil and gas exploration industries.
3.3 - Ativos ambientais
MARTINS (1972; p.30) refers to "the active or future economic result that is expected to be obtained from an agent". Já JUNIOR (1999;. p.6) said that «a asset is a resource controlled by a company that arises from past events and from where future future flows of direct or indirect economic benefits are expected for the company, through: increased capacity ou increase in security or efficiency of other assets belonging to the company; reduction or prevention of environmental pollution resulting from future operations; ou, ainda, conservação do meio ambiente. This type of expense must be capitalized, in the form of immobilized or deferred, it will attend to the criteria of reconhecimento as an asset, to appropriate the periods in which it generates future economic benefits ».
Therefore, you are environmentally friendly, all of you are from the company that aims to preserve, protect and recover the environment and must be segregated in a non-Balanço Patrimonial part, according to MARTINS & DE LUCA (1994; p.26) to allow users to avaliação das ações ambientais da company. São ativos ambientais:
Stocks: only the inputs to the almoxarifado add to the production process to eliminate, reduce, control the levels of waste emission, or materials for recovery or repairs of shaved environments.
Immobilized: the investments made in the acquisition of bens that make possible the reduction of polluting residues during the process of obtaining recipes and whose useful life is prolonged to the term of the social exercise, as for example: machines, equipment, facilities, etc.
Deferred: investments in research and development of non-long-term technology, which according to MARTINS & DE LUCA (1994; p.26) when these can be clearly related to future requirements of specific periods.
Provision for devaluation: RIBEIRO (1992. p.92) refers that tangible and intangible assets, particularly non-monetary assets, are subject to environmental support. Consequently, its values can be softened by loss or loss of economic value, altering or real economic potential of the company.
Therefore, for any tangible asset element that has the extinction of its accelerated useful life or the direct reduction of its economic value, not the case of land or stock, as a result of alterations in the environment, it should be constituted, in a segregated way, Provision account to record its impairment, showing explanatory notes of its origin and nature.
Goodwill: MONOBE apud RIBEIRO (1992; p.94) defines Goodwill as the difference between the present value of the company as a whole, two terms of capacity for future profits, and the economic value of two seusive assets. It portrays or economic potential of the company not registered by the accounting, but it would be included no price in a sale negotiation.
For RIBEIRO (1992; p. 94) o goodwill could be formed from the expectation of profits above what would be normal in decor of reputation along with clients, suppliers, businessmen, communities, vantagens quanto a location, know how etc.
This bem, can be its economic value altered in the behavior of the company. Not that it refers to the environment, or what happens to this month.
3.4 - Environmental liabilities
SPROUSE e MOONITZ, apud RIBEIRO (1992; p.97) affirm that the liabilities are obligations that require the delivery of assets or the provision of services at a future time, in the light of past or present transactions.
Passivos ambientais, referem-se second MARTINS & DE LUCA (1994; p.27) to economic benefits that will be sacrificed in the role of obligation contracted by third parties for preservation and protection of the environment. This is the origin of the expenses related to the environment, which may be constituted in the current or previous period, as well as the acquisition of permanent costs, or in the presence of risks of these expenses will be made (contenências).
An environmental liability must be acknowledged in accordance with JUNIOR (1999; p. 6) when there is an obligation on the part of the company that has failed in an environmental custody and has not been disbursed, as long as it attends to the recognition criteria as an obligation. Therefore, this type of liability is defined as being a present obligation of the company that arose from past events.
Desasas do exercício atual: the environmental liabilities that originate from the desasas (inputs or necessary services to carry out the recovery process, fully consumed, must be accounted for as a result of the measure as the general error occurs.
Results of previous exercises: o environmental liability will be able to cover past events. In the case of generational gears that occurred in previous years, which could not be attributed to subsequent damages (for the recovery of polluted areas, for example), RIBEIRO (1992; p.114) said that, in exchange, two adjustments should also be made directly of Results of the exercise in course, since the Results of previous exercises should only be altered in function of change of accounting criteria or the retification of erro imputable to certain previous exercises.
In both cases, the liabilities you want to be estimated, there are no elements to determine your precise values, hypotheses that as you provide you would be constituted.
Technical studies must be ugly, covering the original characteristics, current state and geographical location of the affected area. The company could proceed to raise the amount of expenses to be carried out, preparing a feasibility plan for execution of the undertaking, being these reconvened through provisions you have the requirements involved.
Those requirements verified in the performance of studies necessary for recovery and / or environmental protection in accordance with PRICE, as noted in RIBEIRO (1992; p. 115) have only been recognized, in some cases, as these studies have shown their first results, given verification of responsibilities to serem fulfilled.
In most of the two cases, these requirements have been reconfirmed, subject to two expenses not being effected. Such expenses, in accordance with the Principles You Count, and their respective demands should be accounted for not less than the period that would be recorded at a different time, thus being able to confront the requirements and expenses not less than the accounting period.
Permanent assets of an environmental nature: acquired assets that are classified as not permanent assets can originate environmental liabilities, in exchange for an environmental asset. This could become the second RIBEIRO (1992; p. 116), when or process of protection, preservation and recovery of the environment requires the acquisition of equipment and facilities that would be used for periods longer than or ongoing.
These equipments can be used in the recovery of the shaved area, or also not for the purpose of carrying out the work.
Risks you empower environment: RIBEIRO (1992; p. 117), says that when correlated with cliffs and uncertainties to which the company is subject, you passive environments you acquire characteristics of different situations, being able to decorate in three situations:
a) own initiative: when the company anticipates on its own initiative to third parties or to environmental legislation, such as past, present or future events, re-acknowledging its obligations.
b) Third-party claims: The passives acclimate according to RIBEIRO (1992; p. 119), warned of third-party claims, may deserve similar treatment.
As financial restoration restorations of children may be required by the external community in the context of sophisticated prejudices in operations of the operational activities of the company.
c) Enforceability of the environmental legislation: the competent bodies will be able to verify or increase the responsibility of the company when it operates in an irregular way, not obeying the established environmental standards, resulting in penalties.
Fusão, cisão, incorporation, sale and privatization: according to MARTINS & DE LUCA (1994; p. 27), or the environmental liability value of a company that has been subject to great importance for the decision-making process, being questioned as frequency and its evidence required by a number each time greater than user. Among these, we can mention those involved in the purchase - and - sale process of the merger company, cisão, incorporation, and, also, two privatization processes, for the purpose of determining the real economic value of the company.
Financial institutions: the authors refer to the reference that the financial institutions are also attentive to the environmental liability of companies. In the most developed countries, we avoided attaching loans to those presented by any potential cliff in the environment.
3.5 - Explanatory notes
The notes on an accounting policy must disclose the endowed rules for accounting for environmental protection measures relating, for example, in accordance with TINOCO (1994; p.30):
a) I reflect on the operations related to environmental measures;
b) à source of financing and amortization policy;
c) to consignment of two liabilities;
d) à criação of provisions and reserves to attend to cases of ecological accidents;
e) to disclosure of information about eventual liabilities;
f) ao criteria applied to official subsidies.
Through the intergovernmental group of Intergovernmental Trabalho de Especialistas em Padrões Internacionais de Contabilidade e Informação, at the UN, we are carrying out several studies and discussing rules and procedures you are in the environment.
As far as the Explanatory Notes are recommended to the inclusion of the policies, you must be endorsed for environmental protection, as in accordance with MARTINS & DE LUCA (1994; p. 27):
- - including under operating expenses; - capitalization and amortization; - registration of obligations; - establishment of provisions and reserves for contingencies; - evidence of contingent obligations; - insurance against damages and prejudices; e– two subsidies and incentives (governamentais e outros).
When dealing with material values, it is recommended to show:
- - o total capitalized, eo accumulated total, together with a description of the measures to which they relate, - o total two expenses, subdivided into representative accounts of treatment of liquid, ar, gases, solids, analysis and controls, recycling, etc.; - effects of the Imposto de Renda and its reflections in the time of realization of two students in the environmental area; e– or total two subsidies and incentives, governamentais, ou não, received no period for environmental protection, together with its counterpart.
3.6 - Relatório da administração
No Relatório da Administração, which deals with examining and analyzing gestão, UN recommends or follows content, apud MARTINS & DE LUCA (1994; p. 28):
- - or type of waste and its impacts relative to the operations of the company; - to formal policy and the programs endorsed with relation to environmental protection measures (in cases where such policies do not exist, this fact must be declared); - as melhorias em key areas, since the introduction of policies, or the last five years, or which for the shortest time; - the objectives set in the environmental area and its performance; - the extent to which the environmental protection measures are outlined in accordance with the legislation governamental and extension in which they have been addressed; - environmental problem that has been confirmed and potentially significant, unless it is objectively concluded that it is not the case or that, if it is the case, it will not be material;- or financial or operational purpose of environmental protection measures, we earn capital and profit from the company for the current period and any specific impact in future periods.
3.7 - Environmental audit
The audit to attend to this need for information on companies, the second FERREIRA (1996; p.76) began to develop studies, mainly from the date of the event in India, with the company Union Carbide, which resulted in hundreds of death, as or vazamento of gases.
Another event occurs in Alaska / USA, as a non-sea oil release caused by the Exxon company. Furthermore, the author also says that both companies are not in their demonstrations, both in the Balance Sheet, and in the Explanatory Notes, which are just risking that they are mistaken for the environment and consequently need to weight people or governments., ou ainda, com expenses of environmental recovery for damages caused by activities of your responsibility.
As is happening, the audit companies will be concerned to verify that the demonstrations are in accordance with the accounting principles and with the current legislation, so that at that time, it is not addressed, in its analysis, as relative ao meio environment.
Hoje, to environmental audit according to JUNIOR (1999; p. 10) we are developing its practices and specific and appropriate criteria, you are emerging through two jobs carried out by the International Auditing Practices Committee (IAPC), together with other accounting and auditing bodies.
The environmental audit constituted essential ferramenta to endorse the efficiency of all the control years, adhering to the final quality of the process of integrated environmental control to the industrial process, it is not limited to verification of two items related to the environment or the demonstrations you have.
This is corroborated by MARTINS & DE LUCA (1994;. P. 28) to say that it is about investigation procedures, by means of all the projects set by the company that are supported by parents established by law or by previously established goals for melhoria of your performance. It argues that the environmental audits are carried out to serve two different purposes:
- - allow a company to systematically support its environmental performance, in order to obtain the necessary melhorias; e– Verify the environmental performance of a company that is not in the process of acquisition or merger, allowing the seller or buyer to endorse their potential responsibilities.
4 - to accounting as a system of information as to environmental stance
In accounting, as a company that is in a financial situation and in the economic-financial performance of entities, I have had the necessary instruments to collaborate in the identification of two economic agents' level of social responsibility.
In accounting for the purpose of evidencing the economic-financial situation of the companies in the periodical performance of these, it was an adequate information system as regards the environmental stance of the entities.
Therefore, there are no proposals and recommendations that the companies become public and the effects of their interaction as an environment.
The effects of the company interaction as an environment according to RIBEIRO & LISBON (1999; p.75) can be identified by:
- - the stock of anti-solvent inputs for non-operational process insertion; - the investments carried out in anti-solvent technologies (machines, equipment, installations, etc; - or the amount of obligations assumed by the company to recover degraded areas or contaminated waters, and to pay penalties ou fines corresponding to infrações à legisção ambiental; - as reserves for contingencies established on the basis of the probability of occurrence of property losses caused by events of an environmental nature; - or amount of costs and expenses incorporated with a view to containing two níveis de poluição e / ou for penalties received for improper procedures. "
Porém, o Balanço Patrimonial reflecting the economic-financial situation of companies ou seja bens, direitos e obrigações, it could discriminate as assets, as applications of resources have as objective or that it is related to protection, recovery and environmental restoration, as investments in stocks of preventive supplies to the pollutant effects and in long-term cases, which would be used without the process of containment / elimination of pollution.
It can be represented non-active as losses by means of provision for impairment, total or partial. Those losses are just as different as two assets are exposed to pollution, translating into reduced potential use.
According to RIBEIRO & LISBON (1999; p.76) «these informations are translated or practical application of the organization in order to improve the environmental quality of the planet and, in order to demonstrate its social responsibility, in addition to serving as a parameter for the history of its congeners ».
O Passive that represents the obligations for third parties, must be acknowledged from the moment they are verified, as well as still not having a formal or legal collection.
This identification and disclosure of the Environmental Passive, is of great relevance for the evaluation of the conditions of continuity of these, in addition to being under the evidence of social responsibility.
Among other forms of environmental passive identification we have EIAs (environmental impact study) and RIMAS (reports of impact on the environment), since EIAs were prepared at the time of incorporation of the company and the RIMA prepared periodically, for compliance, by those bodies, two impacts two operational procedures of companies.
O Passivo Ambiental tornou-se um quesito elementar, nas business negotiations or seja na buying and selling, may be attributed to the new owners to responsibility for the harmful effects to the environment caused by the operational process of the company or in the form of the polluting residues foram treated. Isso is corroborated by RIBEIRO & LISBOA (1999;. P. 77), adding that "it can generate significant non-financial and economic impacts of the organization".
The identification of the Environmental Passive also has a great relevance for the processes of privatization and purchase, for the negotiation of securities of transactions and for the processes of incorporation of companies with highly pollutant characteristics, since this item was ignored, it caused great prejudice for incorporation.
Or the performance of companies in a hurry to show results can show clearly or the amount of resources consumed in any specific period for the protection, control, preservation and restoration of the environment, identifying the amount of expenses with penalties and fines.
RIBEIRO & LISBOA (1999; p. 77) argue that “two evidences that reflect the interaction of the company as a fundamental environment are evident. Anyone who is a user or user of this information, may be interested in identifying two cliffs of eventual discontinuity of the prospects of continuity, I have goals as governments and pressões governamentais, da comunidade financeira, de credida, e sociedade em geral. »
Another important focus is that the information can be traced only to the facilities and maintenance of companies, through the intermediary of the information that can be analyzed or custo-benefited by the organizations.
Therefore, Contabilidade will be able to give these information and is responsible for identifying and expediting two economic-financial results. This information is provided in accordance with RIBEIRO & LISBOA (1999; p.78) «conjugated with physical data on the pollutants produced comparatively to quantities and types produced not immediately preceding period, as well as on the níveis allowed by the environmental legislation, it may be of great It is worth noting that avaliação gives social responsibility of a company. »
It is verified, therefore, that by means of identification, measurement and disclosure of said information, Accounting can contribute very much to society and government seeking solutions for social problems, therefore, Accounting as a means of providing information, should seek to respond to this new challenge, satisfying the users interested in the atuação das companies about the environment, becoming a contribution to the decision-making.
5 - considerações finais
More and more society demands information provision. Our communication media are present every day that passes, as ecological and environmentally friendly questões. The accountants will not be able to account for this reality.
For the elaboration of an Environmental Balance only several difficulties were encountered, the main one being that the measurement and the correct identification of two assets and liabilities involved, as well as the accumulation schedule that aims to facilitate the operationalization of the accounting process.
TINOCO (1994;. p. 31) addresses that there are many obstacles and difficulties that must be overcome, so that a convergent business culture can be disseminated for a proper disclosure of two environmentally-friendly or potential damages, which are appropriate for different economic activities.
Therefore, Accounting fears that it is attentive to the progress of the questões that will be presented and will begin to incorporate the ecological questões e ambientais in its registers, nas contabilizações e nas disclosões aos usuários da contação contable.
RIBEIRO & LISBOA (1999; p. 81) says that, or an instrument that exists: a Contabilidade. By means of identification, measurement and disclosure of said information, to Accounting you can contribute a lot.
6 - Bibliography
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MARTINS, Eliseu, IUDÍCIBUS, Sérgio de, GELBCKE, Ernesto. Accounting manual of companies by years. 4. ed. São Paulo: Atlas, 1995.
PEROTTONI, Marco Antônio. Social Balance: liberdade ou obrigatoriedade? Brazilian Journal of Accounting. Brasília - DF: year 27, nº 110, p.82, Mar / Apr 1998.
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