To account as Alavanca na construção do desenvolvimento sustentável

I summarize

Since the culmination of the industrial revolution até os dias atuais, or model of development implanted by the nationals, it has always been idealized, it will rise in nature or respect nature, to the quality of life of humanity and the impact caused by this reality and social conditions. Populations involved, raising or not our planet to the same situation of degradation and environmental devastation, poverty and misery, backing up as well as immense chaos. Our last tempos, as business organizations and consequently to accounting, have been influenced by the incidents of new innovations: new technologies, the primary consideration of human activity, the rationalization of two activities, the management of two costs for activities, etc., that we see to contemplate and aperfeiçoar to existing doutrine. This sense, to Accounting,Seen as an information system for 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, helping- I do not process decision making. The accountant must actively participate in this planning process, assessment and control of social and environmental issues, registering and disclosing the measures adopted and the results achieved. The accountants have a fundamental role in this perspective, once it depends on their professionalism, they elaborate a suitable model for this entity, they will encourage companies to implement environmental gestures that will allow you to appear in accounting, you balance us out,in addition to creating systems and methods of measurement, two elements and showing the entrepreneur the advantages of those years.

1 - Introduction

A world concern in the environment environment walks for a consensus on the development of a new style of development that must combine economic efficiency with social justice and ecological prudence. A combination of these elements will make it possible to have a joint effort of all with the objective of reaching or being a general not future.

The issues you are setting are growing in importance for the community of businesses in terms of social responsibility, of the consumer, development of products, passive legais and considerations you count. Nesse cenário, é increasingly arduous to tarefa do administrator not treat of those matters in the Accounting and its disclosure. A complexidade gives the activity of certain companies muitas vezes é fator that hinders or treatment to be given no registration and in the disclosure of, mainly, the so-called passive environment. This matter involves specific legislation and knowledge, it damages the need to involve the highest administration and the accounting class, but also those who are legal, lawyers, jurists, etc.

Therefore, due to the extremely important participation in accounting, you may awaken or be interested in such environments, helping the business class to implement, in its business management, environmental variables, not just for the record of the legislation, but for a true ecological awareness..

Hoje, to Contabilidade mede mente the elements that I can find. According to Gray (2003), most of the elements are set in the name of preço e pode, therefore, to be ignored. Or the same author says that the first task gives environmental accounting and understanding of this process and related social processes. The second is to look for ways through the Accounts to be adjusted within the current orthodoxy, aiming to encourage a more benign social and environmental interaction.

Therefore, to Contabilidade Ambiental is the process that facilitates the decisions related to the environmental assessment of the company based on the selection of indicators and data analysis, the assessment of these information related to the criteria of environmental assessment, the communication, and the review of the time. periodic of such procedures.

Along with these various, one finds or respects the environment, whose economic, socio-legal and cultural impact is out of all dúvida and whose impact should be recognized in the Accounting.

2.– Sustainable development

- Rapid demographic growth, or two natural resources and degradation of the environment, to persistent poverty of a large part of humanity, to oppression, to injustice and to violence due to the fact that they are suffering from thousands of people, require significant corrective measures.

- model of economic growth gerou enormous imbalances. I know, on the one hand, there has never been so much wealth and fate not the world, on the other hand, to misery, to environmental degradation and increasing pollution day by day. Through this observation, it emerges as an ideal development, seeking to reconcile or economic development to environmental preservation and, in addition, to the end of poverty not the world. It strengthens the perception that it is imperative to develop, yes, more always in harmony with the ecological limitations of the planet, or seja, sem destroy or environment, so that future generations have a chance to exist and live, according to their own necessities (melhoria gives qualidade of life and das condições de survivalência).

- current paradigm of development, based on the models of two developed countries, two industrialized countries of the North, according to Campanhola (1995), and a merely capitalist model, which aims at maximum profit. Therefore, or economic growth if it were to be in society, the environment is understood as a private one, not that it refers to production and discards two residuals.

Within this process, last two years, it can be affirmed that natural resources are mainly treated as input for or production process, especially not industrial production process. It is evident that this model, gives way as idealized and implemented, is not sustainable for the long term. There is a growing awareness that natural resources are only available, and therefore finite, that they are misused.

This sense, or development of technology, should tend to be oriented towards goals of balance with nature and of increasing the capacity of innovation in two countries in development, and progress will be seen as the result of greater wealth, greater equitable social benefit and ecological balance.

Meyer (2000) points out that, for this ethic, or council of sustainable development, it presents basic points that must be considered, in a harmonic way, or economic growth, a greater perception with social and decorous impacts that are ecologically balanced in the use of two natural resources.

Assume that nature reserves are only finite, and that solutions must be found through technologies that are more appropriate to the environment. Basic needs must be met using the principle of recycling. As a way to balance all these characteristics, it is a great challenge to face these tempos.

This new fazer was built with its phase, based on two results from Rio-92, on the way to Noção de Desenvolvimento Sustentável alastrou e estruturou-se. A noção e los Conceitos de Sostenibilidade Trazem as a new challenge for the Environmental Management.

This awareness will lead to or sustainable development, defined as the Brundtland Report (Nosso Futuro Comum), elaborated by the World Commission for Environment and Development (1988), as “that which attends to the needs of the present time committing itself to the possibility of future generations will attend to its future own needs ”.

In addition to protecting the environment among the objectives of the modern organization, it covers substantially everything or a council of administration. Administrators, executives and entrepreneurs will introduce recycling programs, measures to save energy and other ecological innovations in their companies. Those practices will spread rapidly and several pioneers and two businesses will develop comprehensive systems of ecological management.

This new paradigm needs to be accompanied by a change in values, going from expansion to conservation, from quantification to quality, from denomination to partnership.

As companies, for Capra apud Callenbach (1993), they are only living systems, whose understanding is hardly possible by economic prism. As a living system, the company cannot be rigidly controlled by means of direct intervention, but it can also be influenced by the transmission of orientations and the emission of impulses. This new style of administration is established as systemic administration.

This aspect of the companies has an extremely relevant social and environmental role. Through a sustainable business practice, causing changes in values and orientation in their operational systems, they will be deluded by the idea of sustainable development and preservation of the environment, with social responsibility.

Neste novo paradigma, Almeida (2002) says that in order to integrate and interact, I propose a new way of transforming or transforming the world, based on no dialogue between different knowledge and knowledge. No sustainable world, an economic activity, for example, cannot be thought of or practiced separately, because everything is inter-related, in permanent dialogue. O table 1 presents the differences between o velho eo novo paradigm:

Quadro 1 - Cartesian paradigm versus sustainability paradigm

Cartesian	Sustain
Reductionist, mechanist, technocentric	Organic, holistic, participatory.
Fats and values not related	Fats and values strongly related
Disconnected ethical precedent from daily practices	Ethics integrated into or everyday
Separation between the objective and the subjective	Interaction between objective and subjective
Human beings and separate ecosystems, in a relationship of dominance.	Human beings inseparate two ecosystems, in a relationship of synergy.
Compartmentalized and empirical knowledge	Indivisível, empirical and intuitive conhecimento.
Linear relationship of cause and effect	Linear relationship of cause and effect
Nature understood as discontinuous, or all formed peels off parts.	Nature understood as a set of interrelated systems, or any greater than two parts.
Bem-be endorsed by relationship of power (money, influence, resources)	Bem-be endorsed by the quality of inter-relationships between the environmental and social systems
Fnfase na quantidade (renda per capita)	Fnfase na qualidade (quality of life)
Analyze	Sit down
Centralization of power	Decentralization of power
Specialization	Transdisciplinarity
Nanfase na competição	Nanfase na cooperação
Pouco ou nenhum technological limit	Technological limit defined for sustainability

Fonte: Almeida (2002).

Entrepreneurs, this new role, become more and more apt to understand and participate in changes in the structure of relationships in environmental, economic and social areas. Also, in its large part, we will decide that we do not want the most environmental liability.

O susvolvimento sustentável, in addition to social equity and ecological balance, second Donaire (1999), presents, as the third main supporter, to questão do developement econômico. It induces a spirit of common responsibility as a process of moving, not qualitatively, into the exploration of material resources, financial investments and broken technological development will acquire harmonious meanings. This sense, or development of technology, should be oriented towards goals of balance with nature and to increase the capacity of innovation in two countries in development, and progress will be understood as the result of greater wealth, greater equitable social benefit and ecological balance.

Sachs apud Campos (2001) presents five dimensions that can be characterized as sustainable development:

Figure 1 - As five dimensions of sustainability.

Fonte: Sachs apud Campos (2001).

- A social sustainability - which is understood as the creation of a process of development supported by a civilization with the highest equity in the distribution of income and benefits, in order to reduce or abyss between the living standards of two rich and two poor.

- To economic sustainability - which must be achieved through the most efficient management and allocation of two resources and a constant flow of public and private investments.

- To ecological sustainability - which can be achieved through an increase in the capacity of using two resources, limiting the consumption of combustion and other resources and products that are easily exhausted, reducing the generation of waste and energy, through energy conservation, of resources and gives recycling.

- To spatial sustainability - which should be directed towards obtaining a more balanced rural-urban configuration and a territorial distribution of two human assemblies and economic activities.

- To cultural sustainability - including procurement by endogenous roots of modernization processes and integrated agricultural systems, which facilitate the generation of specific solutions for the local, or ecosystems, culture and area.

The goals of sustainable development are:

- To satisfy the basic needs of the population (educação, alimentação, saúde, lazer, etc.).

- A solidarity for future generations (preserve or environment so that they have a chance to live).

- A participation of the involved population (all of them must become aware of the need to conserve or environment and make each part of it fit for that purpose).

- To preserve two natural resources (water, oxygen, etc).

- To the elaboration of a social system, guaranteeing emprego, social security and respect for other cultures (eradication of misery, preconception and massacre of oppressed populations, such as, for example, the Indians).

- A efetivação two educational programs.

In search of sustainability in the process, it is its own construction with a small project in addition to its long stay. Some practical results can be recognized and celebrated as argued by Almeida (2002), between July 1996 and July 2001, or Dow Jones Sustainability Index ultrapassou com folga or Dow Jones General: 18.4% for or first, against 14, 8% for or second. The Dow Jones Sustainability Index shows the profitability of 312 companies with the best environmental performance, among the nearly three thousand that compõem o Dow Jones General Index, the main stock market index in the world.

2.1 - Dow Jones Sustainability Index

Hoje, the main category of companies of companies with social and environmental responsibility and the Dow Jones Sustainability Index (DJSI, in English Dow Jones Sustainability Group Index). O DJSI was launched in September 1999 by Dow Jones and Sustainable Asset Management (SAM), a resource manager for Switzerland specialized in companies committed to social and environmental responsibility. The index is made up of 312 years of companies from 26 countries and four Brazilians integrated into the list: Itaú, Unibanco, Embraer and Cemig.

The sustainability indices provide objective level marks for the financial products that are only linked to economic, environmental and social criteria. It is the base line that performs as a brand of the investment universe for a growing number of mutual funds, certificates and other investment vehicles that are not based on sustainability.

As companies that integrate the DJSI list have several benefits such as:

- Public recognition gives concern to the environmental and social area.

- I recognize two important stakeholders such as legislators, clients and entrepreneurs (for example, lead to a loyalty of the client and the entrepreneur).

- Benefício financeiro crescente for non-index based investments.

- The results are highly visible, internal and external to the company. All components are publicly announced by the Boletim do Index and companies are authorized to use "member of the official DJSI label".

The indicators of sustainable development, além de serem necesários, são indispensáveis to support the decision-making of the most diverse levels and the most diverse areas. Several initiatives and projects have emerged with the definition of indicators of sustainable development for various management purposes, as well as the level of sustainable local, regional and national development. A Agência Européia do Ambiente (AEA) has been a pioneer in these matters, developing a set of tasks and stimulating systematization and comparability of information in various countries that are overwhelmed by their efforts, seeking to create synergies with other organizations such as Eurostat and Organização for Cooperação e Desenvolvimento Econômico (OECD).

Or conceito of sustainable development resgata a necessidade of a balance between social, environmental and economic fators. The indicators of sustainable development represent as well ferramentas that used with wisdom and appropriately, it will make it possible to build a base for removals.

3 - Sustainable development and accounting - principles of the Global Reporting Initiative (GRI)

A Global Reporting Initiative (GRI) is an international agreement, created with a long-term vision, multi-stakeholder, whose mission is to prepare and disseminate the Guidelines for the preparation of Sustainability Reports applied globally and voluntarily, by organizations that wish to provide information. on the economic aspects, you set up and share your activities, products and services.

The Guidelines for the elaboration of two Sustainability Reports address the three interrelated elements of Sustainability as applied to an organization.

- Economic - included, for example, expenses and benefits, labor productivity, business creation, expenses in external services, expenses in research and development, and investments in education and other forms of human capital.

- Environment - includes, for example, impacts of two processes, products and services not ar, water, alone, biodiversity and human health.

- Members - including, for example, occupational health insurance, job stability, job managers, human managers, salaries and conditions for external work operations. Figure 2 details the assessment of the sustainability of two economic aspects, environmental and social.

Figure 2 - Avaliação da Sustentabilidade

These Guidelines provide a framework to present the Sustainability Reports, promoting the possibilities of comparison between different organizations at the same time as the use of compiling and presenting information. As Diretrizes understands 4 parts:

introdução e orientação geral - basic information to understand the necessity of the nature of the GRI, as well as the general guidelines on the conception and applicability of the Guidelines; principles and methods for the elaboration of Relatórios de Sustentabilidade - fundamental aspects, councils and practices that I promote or rigor, A comparability, reliability in the elaboration of two reports; content of the Sustainability Report - framework for structuring a GRI report, specific content and councils to complete the various parts of the report; annexes - additional guidance and resources to use the Guidelines.

A GRI aims to help the organizations to prepare the reports so that:

Present a clear vision of the ecological and human impact of the company, to support informed decision-making regarding investments, purchases and possible alliances; provide credible information that is relevant to your needs and interests and that Convince the greatest dialogue and information with stakeholders; provide a management tool to support the organization in continuous assessment and progress; respect external criteria that are well-known and commonly used for the elaboration of reports and apply them consistently to us. information periods to guarantee transparency and credibility, a format that is easily understandable and easy to compare with the Sustainability Reports of other organizations will be presented;Complementem, e não substituam, outras forms of communication, including financeira, illustrious to the relationship between the three elements of sustainability - economic, environmental and social.

A GRI is a valuable tool that is not subject to decision-making in three years:

At an operational level, the Guidelines provide a logical structure to apply or a concept of sustainability to the operation, services and products of the organizations. It also provides guidance on the creation of data collection systems and information to stimulate and control progress in relation to economic, environmental and social objectives; to the level of the Administration, as well as to the internal vehicle to endorse consistency between policies. The current performance in economic, environmental and social terms of the organization. Obtaining a greater uniformity in the elaboration of two reports through the use of the Guidelines will help organizations to compare with each other and be reconfirmed for continuous performance, from a point of view of business communication,The Guidelines constitute a framework to effectively promote a dialogue and an exchange of information with internal and external stakeholders, related to the benefits and challenges of companies to achieve their objectives.

As most companies decide to endow the Guidelines, as opportunities to compare or perform within and across countries and sectors, they will strengthen the capacity of interested parties to drive continuous progress in business practices shared with Sustainability.

The GRI included hypotheses and qualitative characteristics that provide information on sustainability similar to those provided. In this way, the principles of GRI information are structured in five parts: underlying hypotheses, qualitative characteristics, classification of elements, indicators and information policies. The underlying principles and qualitative characteristics of the information on the sustainability of the organization appear in Table 2.

Quadro 2 - Underlying principles and qualitative characteristics gives information on sustainability

Principles or underlying hypotheses

Entity	You must expand your limits you have to compile or complete document of your products or services.
Scope	Compile the economic, social and environmental aspects, as well as integrators.
Information period	Information must be provided with no period in which it occurs or effect.
Company in operation	Following the company and function of economic, social and environmental aspects.
Conservatism	The information must not be provided by an optimistic image about the sustainability of the company.
Materialidade	Provide information on relevant issues for the company and its stakeholders.

Qualitative characteristics

Relevance	Respects interests and needs two participants.
Reliability	Description valid das ações: objective and logical Neutrality: positive and negative aspects Integrity: direct and indirect effects Prudência: on positive and negative aspects
Clarity	Aimed at stakeholders with basic knowledge of three aspects.
Comparability	The information must be comparable to or over several periods and between different organizations.
Opportunity	Arbitrate means to communicate as ações em função de seu Impacto (ecological accidents).
Verifiability	The information must be subject to verification.

Fonte: González & Abadía (2002)

What is the scope of the principle, or report, should I state clearly what topics are covered among the ones that I propose to GRI: environmental, economic and social.

The principle of relative importance requires interaction as a consensus between two stakeholders or partners of the company. Relevance of information is also determined by two different stakeholders.

Reliability of information requires that this statement be accurate, complete and neutral. The information is complete as the report does not omit any aspect of the proposals for each dimension of sustainability, especially those that show a less favorable image for the company.

Or it contained two sustainability reports that are structured according to a hierarchy that begins with the definition of categories, or broad areas, on economic, social, or interest issues for the participants. Figure 3 presents a sketch of the way in which GRI structures information and presents its sustainability report. No social aspect, this document distinguishes the categories "working conditions", "human directions", "suppliers" and "products and services". The aspects are related to the categories, and one category can include several aspects. Within two human directions, GRI distinguishes between the following aspects: general, two indigenous and safe poles. These indicators will allow to provide information, normally quantitative, on the different aspects, being able to develop,different indicators.

The GRI Guidelines contain recommendations for sustainability assessment, considering performance indicators grouped into three sections, covering the economic, environmental and social dimensions. A GRI establishes a hierarchy of information elements for each dimension of sustainability, observing three levels:

- Categories - areas or groups of economic, environmental or social matters that affect interested parties.

- Aspects - elements related to a specific category. A given category can contain several aspects.

- Indicators - specific values of a specific aspect that can be used to accompany and demonstrate or perform. A GRI admits that the indicators can be quantitative or qualitative.

Figure 3 summarizes the categories and aspects covered by GRI. The Guidelines continue with a detailed description of two indicators that must be used to characterize the different aspects.

Figure 3 - Categories and aspects covered by the GRI Guidelines (GRI, 2002)

Fonte:

The indicators for the elaboration of two reports address the three interrelated elements of sustainability, as applied to an organization, as in Table 3.

Quadro 3 - Elements and indicators

Economic	It included, for example, expenses and benefits, non-labor productivity, business creation, expenses in external services, expenses in research and development, investments in education and other forms of human capital. The economic aspect included, but is not limited to, the financial information and respective declarations.
Environmental	It included, for example, the impact of two processes, products, services not ar, water, alone, biodiversity and human health.
Social	It included, for example, or treatment that is given to minority groups and women, or illegal employment in favor of two minors, to health and safety occupations, job stability, direct employment, human rights, salaries and conditions of external work relationships.

Fonte: http: //www.globalreporting.org

O GRI is a framework for (external) communication of information for companies, not that I respect:

- your atuações to enhance sustainability;

- the results of these atuações.

4 - To accounting: a house in the construction of sustainable development

The last 10 years have been truly successful progress in the area of environmental management and reporting, and more recently, as far as awareness of social responsibility and growing understanding of two challenges of sustainability is concerned. Much of this progress, according to Gray (2003), is due to initiatives of the corporate set and to the considerable support given by the professional community of accounting.

It is really impressive to list of conquests lately. I am also impressed to know that most of the progress was made possible through voluntary initiatives, innovation and leadership by two corporate and accounting sectors.

A Contabilidade is moving rapidly in the social direction. Its function cannot be restricted to providing information for the allocation of two economic resources, aiming only at maximizing business wealth.

As far as preservation of the environment, the accounting must be more involved. Companies are compelled to keep society informed about their relationship with the environment and the provisions that they aim to preserve. It is, therefore, a position based on the awareness that economic progress cannot be admitted at the moment of environmental degradation.

The information about the environment should include accounting, because, at the moment, the environment and the risk of risk and competitiveness of the first order. Even the inclusion of two environmental issues and obligations will distort both the financial situation and the financial situation and the results of the company.

The necessary objective of conservation of the environment requires accounting to assume some controls around two following aspects:

- Supplies: of minimal resources and extensive use of recycled or renewed materials.

- Product processes and investments immobilized: minimum water and energy consumption, minimum atmospheric emission and minimum amount of waste.

- Product characteristics: minimum vasilhames and packaging, recycling and reuse for two months.

As innovations trazidas pela Contabilidade Ambiental are associated with less three topics:

- a definition of environmental custody;

- in the form of an environmental passive measurement, with emphasis on or for long-lived assets;

- The intensive use of extensive explanatory notes and the use of environmental performance indicators, standardized, and no process for the provision of information to the public.

To Accounting, understood as a means of providing information, it should seek to respond to this new challenge, attending to users interested in the business of the environment, subsidizing or decision-making process, além das obrigações com a sociedade no que tange à responsabilidade social and environmental questão.

5 - Accounting of Environmental Management

To accounting of environmental management second to EPA (2002):

- focus our internal issues on the company

- It did not include external interests to society

- give a particular phase in the accounting for environmental concerns

- Provide only environmental information and other information from the custody, as well as explicit information on fluxes of the tests on the two materials and energy.

- Your information can be used for most types of activities or for decision-making in a given organization, but it is particularly useful for proactive environment activities in Gerência.

In this context, the accounting for environmental management incorporates and integrates two three blocks of building for sustainable development: environment and economy, as they relate to internal decision-making of an organization.

To general use of the information of the Environmental Management Accounting, it is essential to be used internally by the company in its decision-making. Internally, the procedures include: physical measurements of the consumption of materials and energy, deposition fluxes and final deposition, monetary assessment of custos, poupanças and recipes related to activities that present potential environmental impacts.

A Accounting of Environmental Management has a monetary and physical component. Your information and your application can be structured in past and future hair oriented ferramentas as shown in Table IV.

Quadro IV - Ferramentas da Contabilidade de Gestão Ambiental focused on past and future hair.

Contabilidade de Gestão Ambiental - CGA
Accounting of Gestão Ambiental Monetária CGAM	Accounting of Gestão Ambiental Física - CGAF
Oriented ferramentas Past hair	Ferramentas oriented for or future	Oriented ferramentas past hair	Ferramentas oriented for or future
Despesa ou annual environmental custody, we have identified our accounting records and analytical accounting.	Preparation of monetary guidelines for environmental projects and investment assessment	Mass, energy and water balances	Elaboration of physical guidelines for environmental projects and evaluation of investments
Disclosure to foreign countries / 7investments and responsibilities in the environment	Calculation of costs, benefits and benefits of two projects.	Environmental assessment, indicators and benchmarking	This establishment of quantified performance goals.
		External environmental communication. Outra comunicação for agencies and authorities.	Conception and implementation of the Environmental Management System, most clean production, pollution prevention, ecodesign, management of supply chain, etc.

Fonte: Adapted from Schaltegger, St., Hahn, T., Burrit, R. 2000, apud Divisão para o Desenvolvimento Sustentável das Nações Unidas (2001).

It also represents a combined approach that facilitates the transfer of information from financial accounting and analytical accounting to increase the efficiency of materials, reduce or impact the environmental risk and reduce the costs of environmental safeguarding.

The dice of the Accounting of Environmental Management are particularly valuable for initiatives with a specific environmental focus. It is not necessary to submit the custody data necessary to endorse or financial impact of these activities of the gerência, but also to physical information of the fluxo. This ajuda characterizes environmental impacts.

6 - Why should a company implement an accounting system for environmental management?

Scavone & Ferrucci (2001) highlights the following aspects:

- Conventional accounting, with its added costs (in a set of environmental and non-environmental costs), deixa "hidden" costs in the direction.

- Management tends to underestimate the extent and growth of this substantial evidence. Identifying, evaluating and allocating environmental costs to the Environmental Accounting Office allows us to identify opportunities for reducing costs (for example, replacement of toxic solvents by non-toxic substances).

- One of the environmental management accounts is that 20% of production activities are responsible for 80% of two environmental costs. When shared accounts were identified for various lines of the product, the products with low environmental custody subsidized those with high environmental custody. This results in inefficient training, which has reduced profitability.

- A relatively simple application of the Environmental Management Accounting that can give an important benefit to the waste administration, since it is relatively easy to define and allocate to specific products and to manipulate and dispose of waste.

- Other environmental costs, including regulatory compliance costs, legal costs, or damage to the image of the company, the cliffs and passive environments are very difficult to calculate.

- The environmental regulations, the demands of the consumer, the press of the public, pertaining to or environmental performance is constantly changing. As companies with accounting systems of environmental management we can determine the costs and we will be able to respond to such changes and market conditions, and consequently in order to gain a competitive advantage with other companies.

An environmental management accounting system seeks, fundamentally, to incorporate into the traditional financial accounting practice, the environmental effects, separately identifying those issues and expenses related to the environment, seeking answers to solve conflicts that are not financial criteria, nor financial I summarize, it seeks to incorporate or conceito of sustainability of the environment I negócios us, meeting all the subsystems of a company that according to Torres (2001) são:

- Custeio systems - where all the current customs influenced by the past, present and future environmental settings are designed.

- Capital investment systems - the purpose of prevention and diminution of contamination (is the process or process of approval of capital disbursement, or the process of environmental planning, methods of valuation of costs are used, because it is essential to value, visualize e plan as options of environmental alternatives, etc).

- Performance appraisal system - allows the strategic business units and facilities to be endorsed, as well as aid or incentive planning that is aimed at promoting the environmental responsibility of the people. Figure IV is shown in the subsystems.

Figure IV - Subsystems that compõe or integrated information system

Fonte: Torres (2001)

All the information subsystems, integrated into the company, allow a general vision of the month as how to make the decisions according to the market situations and competitiveness that the two business world demands. A figure V shows that vision.

Figure V - Integrated subsystems

Fonte: Torres (2001).

Verify, therefore, that by means of giving identification, measurement and disclosure of said information, to the Accounting Office you can contribute very often to society and government, looking for solutions to social problems, I should seek to respond to this new challenge, satisfying the interested users in the atuação das companies about the environment, becoming, still, contribute to the environmental management system.

I strive to be a simple sophistication, in actuality, for Sá (2002), to the so-called Environmental Accounting, and a necessary evolution that dignifies our studies for the history of conhecimento. A specific philosophy, still, it is necessary to conduct two thoughts, or else, it is necessary that a proper methodology is applied and that it is a matter of seriously scientific treatment, therefore, only this aspect, and is competent to offer a faithful vision of reality., perante a interação de eficácia that should exist between the patrimony of the social cells and the pertinent natural environment.

7 - Conclusão

A exploration of the biosphere hair homem ameaça leaf through its own existence and delicate balance. In recent years, the press on the global environment will become self-evident, making an erguer voice with a sustainable hair development. That strategy required a new mental framework and new sets of values.

Either the market is no longer oily or waste is not a two natural resource treatment. Consumers are interested in clean products. Legislation becomes more rigid by imputing sanctions to violators, forcing companies to face with responsibility and responsibility for environmental variables in their operational strategy.

Therefore, Accountancy can no longer ignore the environmental and social problems, because it is a way of linking between companies and the community. The accounting will awaken or be interested in such environments, adjusting to the business class to implement, in its business management to various environmental, not just to record the legislation, but for a true ecological awareness.

The accountant, as Sá (2002) mentions, needs to appear before the meeting, with the disposition and necessary competences to cooperate with the preservation of the planet, prosperity of societies and valorization of homem. Must be or agent capable of disseminating social responsibility to your organization and the companies to which it provides services. He or the holder of rich and privileged information, and capable of positively influencing organizations and contributing to decision-making.

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