Due to the growing social responsibility that should be assumed by the economic entities, it arises from the need to prepare and present information on the activities related to that responsibility. This volume of information groups aspects of social, ethical, environmental or ecological type, and also received various names such as Social Accounting. São muitos the benefits given by the Social Accounting and idéia é fazer com as the companies join it, so that Social Accounting achieves its effetivação and success. If this is possible, the organization will endorse an eminently participatory, involving and committed management with all the litters that form the social and organizational system.
1 - Introduction
As a result of this, we see deep transformations in more than a few areas, as we require reliable information and mainly transparency from companies so that they can act more effectively and efficiently. Due to isto, as entities have included Social Accounting, a branch of accounting that incorporates different social aspects, such as human resources, environment and ethical character.
A Social Accounting does not only seek to measure results without monetary process, but also take or human resource from a human point of view, selling-or as a being who feels what needs to be satisfied.
A Social Accounting appears as a need for the company to have relevant information to make intelligent decisions related to social management, measurement or impact of the entity in society.
Each of the two types of information that compiles this accounting is registered in other branches of the month, among which are highlighted Environmental Accounting, Accounting for Two Human Resources and Ethical Information.
2 - Social Accounting
A Social Accounting and responsibility of all is a fundamental part of the company and can be ramified in Environmental Accounting, a Human Resources Accounting and Ethical Information.
The definitions of Social Accounting are basically divided into: subjects and object of treatment, economic field that is used by the council of some experts, not subject. Or box 1 traces some more relevant definitions.
Quadro 1 - Most relevant definitions according to some organizations or authors.
| Author / Agency | Definição |
| American Accounting Association | Accounting for a science that measures and interprets the activities and phenomena that are essentially economic and social in nature. |
|
Seidler and Seidler |
Modification and application of practices, techniques and disciplines gives conventional accounting to analyzes and solutions to two problems of a social nature. |
|
Ramanathan |
Selection process of several according to the social behaviors observed in the company and its evolution. |
|
Gray, Owen and Maunders |
A social accounting you can two senses:
a) Benefits and benefits of the impact of company behavior; b) Periodic presentation of a social report of the entity. |
|
Mathews and Perera |
It aims to broaden the objectives of traditional accounting and stewardship to entrepreneurs, products and communities and prevention of contamination or reduction. |
Fonte: Full (2001)
Mathews e Perera apud Llena (2001) will classify Social Accounting no.
2.1 - Accounting of Social Responsibility (CRS)
The purpose of the CRC is to make public specific questions of private companies that produce a short-term social impact. It is at the disposal of all the integral parts of the society of relevant information about two political objectives, programs, maintenance and contribution of two social objectives of the company. It can be used as an end to the image of the company and even to tabulation of two expenses destined to end or be of its workers or to public security of its products or its environment.
Ad hoc publication of a voluntary nature of qualitative and quantitative, economic and non-economic information related to the activity of a private company, including information on the workforce and the evaluation of two human resources.
This type of social information is voluntary, not regulated, not subject to audits and, therefore, lacks uniformity.
2.2 - Total Impact Accounting (CIT)
The purpose of CIT is to endorse the total costs to the medium and long term (both public and private costs) of the operation of a private organization.
The private ones are the internal ones covered by the company, while the public ones are external, favored by the community in their totality.
The total combined effect of organization on or environment. It is necessary to endorse the external aspects, both positive and negative. Many times it is called a benefit-benefit analysis.
2.3 - Social Accounting Accounting (CSE)
A CSE aims to promote a short and medium-term assessment of publicly funded projects.
It consists of a micro approach to the assessment process of activities carried out with public funds, using both economic and non-economic indices.
2.4 - Accounting of Social Indicators (CIS)
Used in the assessment of macro-social events, in terms of definition of objectives and assessment of how they have been achieved.
This assessment is of great interest to national politicians. The purpose of CIS is to promote long-term economic measurement indices for social statistics of the public sector.
3 - Ramificações da Contabilidade Social
3.1 - Environmental Accounting
A Contabilidade Ambiental tem became a key tool for companies with advanced ecological policies. Its objective is to promote transparency and offer more information to investors.
The necessary objective of conservation of the environment requires accounting to assume some controls around two following aspects:
- ® Fornecimentos: of minimal resources and extensive use of recycled or renewed materials; ® Productive processes and investments in immobilized: minimum consumption of water and energy, minimum atmospheric emission and minimum amount of waste.® Product characteristics: minimum vasilhames and packaging, recycling and reuse.
Our last tempos, the business organizations and consequently the accounts have been influenced by the incidents of new innovations: new technologies, a primary consideration of human activities, the rationalization of two activities, the management of two benefits for activities, etc., that we see and recommend to doutrina existing.
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, on the assessment of these information on the criteria of environmental assessment, on the communication and review of the time. periodic of such procedures.
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, and; ® an intensive use of extensive explanatory notes and the use of environmental performance indicators, standardized, and no process of supply of information to or public.
Along with these various, one meets 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.
Posto isto, can be defined to Contabilidade de Gestão Ambiental - CGA as an identification, estimation, analysis, or internal report on the use of two materials and information on the energy supply, on environmental information on custody, and on other information on two issues. for a conventional and environmental decision-making within an organization.
A CGA application can promote large pools of costs in waste management, since the costs of handling and depositing waste are relatively easy to define and impute to specific products. Other environmental issues, including environmental compliance issues, legal issues, deterioration of the image of the company, cliffs and environmental responsibility, are the most difficult to endorse.
To CGA, second to EPA Environmental Protection Agency (2002):
- ® focuses on internal company costs; ® does not include external company costs; ® on a particular basis in the accounting for environmental costs; ® it covers only environmental information and other custody information, as well as explicit information on the two data flows matter and gives energy; ® Your information can be used for most types of activities or decision-making within an organization, but it is particularly useful for proactive environment activities of gerência.
In this context, CGA incorporates and integrates two three blocks of building with sustainable development: environment and economy, which are related to internal decision-making of an organization.
The information provided by the CGA is essentially to be used internally by the company in its decision-making. Internally, the procedures include: physical measurements of the consumption of materials and energy, fluxes of deposition and final deposition, monetary assessment of custos, poupanças and recipes related to activities that present potential environmental impacts.
The CGA dice are particularly valuable for initiatives with a specific environmental focus. This accounting is not subject to the custody data necessary to guarantee or financial impact of these activities of the Gerência, but also to physical information of the fluxo. This ajuda characterizes environmental impacts.
3.1.1 - Environmental Accounting Practices Geralmente Aceitas
A International Federation of Accountants - IFAC, through its work as international issuing organizations and through various communications, research and policy initiatives, was responded to by necessity of environmental management and accounting practices which generally can be adjusted and motivated as well. agendas for the development of corporate sustainability.
a) ® Custos Ambientais
The costs of companies in environmental protection, including reduction of pollution, waste management, monitoring, compliance, taxes and insurance, have increased rapidly in recent years as a growing and more demanding environmental regulation.
You are acclimated only to a subset of the vast universe of custs necessary for a suitable decision-maker. They are not a different type of cost, but they are part of an integrated system of material and monetary flows that go to the company.
Or it is a matter of scarce raw materials, it is polluted and deposited, it is not a macroeconomic perspective, it is not true or its true value and its value to society. The cliffs for health and remedy two contaminated locals, are only examples of habitats usually not supported by pollutant hair, but public hair in general.
The environment you are concerned with is both external and internal, and refers to all the issues related to safeguarding environmental degradation. For Divisão para o Desenvolvimento Sustentável das Nações Unidas (2001), environmental protection measures include prevention, deposition, planning, control, alteration and repair of human health conditions, related to companies, governments, or people.
For the calculation of two environmental benefits, the company, soma-se or guard two wasted materials, capital and labor as environmental protection, in accordance with Table 2.
Quadro 2 - Custos ambientais totais da empresa
| Environmental protection safeguards (tracto e prevenção) | |
| + | Custos dos materiais wasted |
| + | Custos das los de capital e trabalho |
| = | Custos ambientais totais da Empresa |
Fonte: Divisão para o Desenvolvimento Sustentável das Nações Unidas (2001)
A CGA, to detect, endorse and impute environmental costs, allows managers to identify opportunities to raise costs. A Divisão para o Desenvolvimento Sustentável das Nações Unidas (2001) reports, as an example, how it can result from the substitution of toxic organic solvents for non-toxic ones, of management of hazardous waste and other related practices to use of hazardous materials. Other examples refer to a more efficient use of materials, evidencing the fact that the waste is onerous, not only on deposit taxes, but also on environmental regulation, but due to waste value, two terms of purchase. As emissões e resíduos são, for success, a sign of inefficient production.
There are few quantitative data available on the total economic and social value of information on environmental issues. A EPA - Environmental Protection Agency (2002), identifies some benefits of obtaining, managing and using this information within the company, as follows:
- ® or I understand two issues related to the performance of the process and two products can promote a review of the best prices and can help the companies that do not dispose of processes, products and services that you prefer most environmentally for the future; ® to competitive advantage Clients can be obtained from processes, products and services that can be demonstrated as you prefer environmentally; ® A accounting of costs and environmental performance can provide support to the development and operation of a general environmental management system of one company; ® to two administrations Environmental benefits can result in a harsh environmental performance and significant benefits for human health, as well as success.
® Custos acclimated environment and future custos
You are accustomed to being recognized not at the time of your general fate as a relevant classification, second Paiva (2001), presenting yourself as not future as liabilities not recognized, having a negative impact. However, some costs, if not recognized, will be able to avoid changes in the companies, given that they are not responsible for the products at the end of the life cycle of these.
Or the same author cites, as an example of present issues that will reduce future environmental impacts, or rigid cellular polystyrene (isopor), derived from petroleum.
It is known that the industrialization of petroleum derivatives, when using natural resources, is emitting pollutant residue and that, not the end of its life cycle, these products provide disruptions to society in various ways causing nuisance of pluviais and pollução em rios galleries. and dams, among other forms of pollution, by não serem biodegradáveis.
® Evidence
From the moment of the occurrence of the geato fato, we must show his interests related to the environment:
√ em razão de imposições legais, normatizações ou Both, advindas of bodies specialized in such regulation;
√ Due to the uses and costumes of the local culture, the companies find themselves pressured by the external environment, represented by physical and legal weight as quais interage;
√ no case of exporting companies, a sofrerem pressões by two importers no sense of care and evidence of their ações related to or environment.
As a form of evidence, Ribeiro & Martins (1998) said that as demonstrations you should be able to be or a suitable channel, for such evidences, mainly because they are contained all the information pertinent to the patrimonial situation and performance of the company in a certain period. In addition to information of an environmental nature, it would enrich such demonstrations, as it would also allow users to have more conditions of access to information to endorse to greatness two investments that are comparatively environmental and non-period results.
To the Comissão de Valores Mobiliários, through Parecer de Orientação nº 15/87, I suggest a Note not related to the Administration as regards the investments made in the environment.
Companies have evidenced the investments made, through the elaboration of a Social Balance attached to the demonstrations you have or through two resources invested, aiming at preservation of the environment not related to the administration, attached to the publication of the demonstrations you have. Usually Brazilian companies or fazem subjectively or partially.
b) ® Environmental Asset
An asset is a resource controlled by a company that arises from past events and from where expected future flows of direct or indirect economic benefits for the company, through:
√ increase in capacity or increase in security or efficiency of other assets of 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 reconhesion criteria as an asset, to appropriate the periods in which it generates future economic benefits.
The assets you represent represent:
√ the stocks two inputs, fish, accessories, etc, used without elimination process or reduction of two levels of pollution;
√ the investments in machines, equipment, installations, etc., acquired or produced with the intention of mitigating the impacts caused to the environment;
√ the expenses with research, aiming at the development of modern technologies, of medium and long term, since they constitute benefits or a few that will refine us next exercises.
Environmental assets are only acquired by the company that is intended to control, preserve and recover the environment as its final purpose. Your expenses can be set as the criteria for the recognition of an asset, we must be classified as thai. You can benefit from the increase in capacity and efficiency in the safety of other assets belonging to the company, the reduction or prevention of environmental pollution that will occur as a result of future operations or further conservation in the environment.
There are some controversies in the identification of two environmental settings, due to the emergence of "clean technologies". For Ribeiro & Gratão (2000), these technologies comprise new production methods, equipped with mechanisms that impede the production of refuges. In the case of production and transformation means, only assets that you operate will be properly owned and not environmentally friendly.
The active operations can be accelerated wear and tear in the event of its mandatory exposure to a polluted environment. In this case, the effects of the useful life differential, caused by such exposure, must be considered as environmental concerns, given that they reflect different losses in the polluted environment.
This situation will be evident in the cases in which assets can be purchased, with their pairs installed, in less clean environments due to pollution.
The characteristics of two assets are different from one organization for another, but different from the various operational processes of different economic activities, they must understand all the uses that have not been processed for protection, control, conservation and preservation of the environment.
The assets you set, all from investment in the area of the environment, should be classified into specific specific titles, appropriately identifying the settings you set, or permanent asset immobilized environmental or deferred environmental.
Second to the UN - UN-ISAR (1997), the expenses incurred with the intention of prevention or reduction of future environmental damage or conservation two resources can be classified as immobilized when:
√ Estrerem related with antecipação of environmental benefits, extension of the useful life of two assets, increase in capacity, melhoria de segurança and efficiency of two assets of the organization;
√ They will lead to a reduction or prevention of contamination in the environment that you are likely to experience as a result of future operations.
The costs of environmental pollution treatment can be classified as a permanent asset when:
√ forem recover;
√ will provide an increase in useful life, capacity and safety and economy;
√ forem incorporated during or preparing assets for sale.
You are, whose classification is derived from permanent non-immobilized environmental assets and permanent deferred environmental assets, with the exception of those with a useful life of less than 365 (thirty-sixty-five) days, whose values will be excluded, when they are in need of Real Profit, they are subject to depreciation / amortization.
São ativos you set all the bens and direitos destined ou coming from the activity of environmental management, being able to be in the form of circulating capital or fixed capital.
For Santos & Silva (2001), or working capital (working capital) and the amount applied for the realization of the economic activity of the company, being made up of the availability of the active hairs carried out at short and long term.
Availabilities - we can take into account the values referring to ingredients originating from an environmental recipe.
You will carry out in the short term and can be launched the directives originating from an environmental recipe and the stocks, when they are related to inputs of the environmental management system or to products re-supplied from the operational process.
Stocks: only supplies in almoxarifado, add to the production process to eliminate, reduce, control the emission levels of waste or materials for recovery or repairs of shaved environments.
For the authors, no fixed capital as the environment can be divided into:
Investimentos: Participação Societária em Empresas Ecologicamente Responáveis.
Immobilized: the investments carried out in the acquisition of bens that made possible the reduction of polluting residues during the process of obtaining recipes and with a useful life that is prolonged to the term of the social exercise, as for example: machines, equipment and facilities.
Deferred: investments in research and development of non-long-term technology, when these may be clearly related to future requirements for specific periods.
Provision for impairment: tangible and intangible assets, particularly non-monetary assets, are subject to environmental protection. Consequently, its values may be altered due to 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 function of alterations of the environment, it should be constituted, in a segregated way, one Account of provision to record its impairment, evidencing itself, its explanatory notes, its origin and nature.
Accelerated depreciation - acceleration of depreciation in environmental pollution.
Goodwill: Monobe apud Ribeiro (1992) defines goodwill as the difference between the current value of the company as a whole, the ability to manage future profits, and the economic value of two six 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.
Or goodwill will be able to form from the expectation of profits above what would be normal in decor of reputation along with customers, suppliers, businessmen, communities, vantagens quanto à localização, know how, etc.
This value may alter its economic value altered in the function of the company's behavior, not that it refers to the environment or the situation this month.
c) ® Environmental Passive
No Brazil, as regras you have to read literature that involves or passive environmental still very recent. Certain companies have complex activities, hindering or treatment to be given without registration and disclosure of two environmental liabilities.
The liabilities you normally set up are the events formed during the long period, being misled at other times, by the administration of the company itself, involving specific actions. In this case, not only the company administration is involved, but not subject to accounting, but also lawyers, jurists, engineers, administrators.
Normally, or two passive environments arise from the use of an area, lake, river, sea and a series of spaces that compose our environment, even if we breathe, and in some way are being prejudiced by the process of waste management. ou lixos industriais, difficult to eliminate.
The passive environment, according to Ribeiro & Gratão (2000), will be amply condemned by its most negative assessment, or seja, as companies that either attack significantly or in an environment and, therefore, have to pay large amounts as third-party compensation. and of fines for the recovery of damaged areas.
As authors set as examples:
a) the expenses incurred by Exxon, not in the case of an accident such as oil Valdez, not Alaska;
b) the case of Petrobras, in the 1980s, not any of the Cubatão region, not the interior of the State of São Paulo, was seriously shaved with oil paint, culminating in the explosion of several dwellings; and
c) in the year 2000, or when a facility was installed by the company that caused or spilled thousands of liters of oil from the Baía da Guanabara, causing the death of several species of birds and peixes, in addition to seriously affecting the lives of people locais that viviam gives atividade pesqueira.
Such situations will require enormous expenses from companies and, above all, immediate expenses, in any form of planning, or that drastically affects any program of availability flow, independently of the size of the organization. So much how much does it cost you two physical resources necessary to repair two damages caused by these situations, or even more, only the expenses required to retract the image of the company and its products, essentially when such events are only for two and for two. environmentalists and NGOs.
It should be emphasized that the passive you set, as the authors say, did not originate just from the negative. They may originate from environmentally responsible attitudes, such as those responsible for maintaining environmental management systems, who are required to pay (for which they receive remuneration) for their operationalization. Such systems require the acquisition of inputs, machines, equipment, facilities for operation, or that, many times, it will be in the form of direct financing by two providers or by means of a credit institution. These are the liabilities that should give rise to the environmental concerns, which are irrelevant to the normal maintenance of the operational process of the company.
O IBRACON, second NPA 11 - Balance and Ecology, conceitua or passive environmental as all agressão that praticou / pratica against or environment, and consists not worth two investments necessary to reactivate it, are as fines and indedenções em potential. An environmentally passive company when the agride, in some way e / ou ação, or the environment, is not available to any project for its recovery, officially approved ou of its own decision.
Environmental passive represents all the short-term and long-term obligations, destined solely and exclusively to promote investments in prol of years related to extinction or amenização two damages caused to the environment, including percentage of profit of the exercise, with compulsory destiny, directed to investments na environmental area.
The environmental liability, like any liability, is divided into third-party capital and own capital, which are the original sources of resources of the entity. Santos & Silva (2001) cite the following examples of origins:
Banks - loans from financial institutions for investment in environmental management;
Suppliers - purchase of equipment and supplies for or environmental control;
Governo - fines decorrentes da infração ambiental;
Officials - remuneration for specialized work in environmental management;
Sociedade - indenizações ambientais;
Shareholders - capital increase with exclusive allocation for environmental investments or for payment of an environmental liability;
Entity - through allocation of parts two results (profit) in environmental programs.
With the dynamic of two businesses, the passive environment must be treated with a great deal of attention and the fact that part of it has been taken from decisions of organizations in the acquisition of other companies, in the formation of a cluster, in companies, in the analysis of companies from business, in the sale of business. In the conception of new products, among other transactions pertinent to the matter.
d) ® Environmental Recipe
It is all or a market ganho that a company begins to boast from the moment that in public opinion its preservationist policy and preference for years of its products is recognized.
As recipes you can set:
√ provision of specialized services in environmental management;
√ sale of products made from leftover inputs of
production process;
√ Participation not total faturament of the company that is recognized as being devoted to its performance as a responsible environment.
Regarding this last example, despite its complexity, Santos & Silva (2001) said that it can be calculated, taking as statistical bases elaborated as the consumer market, determining the percentage of customers that will make a purchase, I have as a requirement and pré-condição o item responsabilidade ambiental.
3.1.2 - Evolution of environmental standards
For Sá (2002), we are constantly evolving reaching a new application of the accounting that concerns the natural environment. The intervention of the public power in the aforementioned areas also accentuates the countries that have the responsibility of the planet and of humanity. Compulsory regulations and advanced doutrines acenam for a future more and more promissor in this field.
® Espanha - Resolution No. 6389 of March 25, 2002.
It is in force, in Spain, in Resolution No. 6389 of March 25, 2002, from the Accounting and Auditing Institute of Contas (ICAC). This Resolution is of a compulsory and general nature for all Spanish companies, with a lucrative purpose, to which the entities must incorporate in their annual accounts all the information related to the current obligations and also those that are liquidated in the future, derived from activities to prevent, reduce and repair negative impacts on the environment.
This Resolution tries to develop the aspects related to the Accounting for the Environment, which has been incorporated into the Spanish Direct Accounting by Royal Decree 437/98, of March 20. The purpose of this decree is to approve the rules for adapting the General Accounting Plan (PGC) of the Spanish electricity companies.
Forms approved in this Resolution as Norms for the recognition, valorization and information of two environmental aspects on an annual basis.
For the elaboration of this Resolution, or ICAC took as reference, according to Moneva & Braga, three different documents:
√ the amounts required by the Adaptação do PGC Standard for the electricity year of 1998;
√ a recomendação da União Européia de maio de 2001;
√ the International Accounting Standards Board (IASB) standards that may especially affect IAS 37, Provisão, Ativos e Passivos Contingentes (in force since 1998).
A composição da Resolução nº 6389, of March 25, 2002, according to ICAC - BOE nº 81 of April 04, 2002, is as follows:
√ Scope of application.
√ Conceito de meio ambiente.
√ Work, exploration and extra expenses, assets, provisions and contingencies of an environmental nature.
√ As specific accounts that are undertaken in cases that are of significant importance.
√ Information to be recorded in the Explanatory Notes - A note 4 on “Standards of Measurement”, No. 15 “Fiscal Status” and No. 22, which is a new note, refers to “Information about the environment”.
According to Gilet (2002), in the Resolution, the environment is fully incorporated into financial accounting: publicity, auditing, etc., and it does not include information on the financial proposition of the Community Recommendation, not the Management Report.
A first rule of the Resolution establishes the obligations to report on those matters related to the environment, it affects the annual and consolidated accounts, so that it offers a company with information that is faithful to its patrimony, gives its financial situation and two six economic results..
In the second norm, responsibility of environmental nature - only obligations that will be liquidated in the future, arising from actions of the accounting subject to prevent, reduce or repair or damage the environment.
A third rule is on environmental activity, which any operation whose main purpose is to prevent, reduce or repair or damage the environment.
For Fenech (2002), the environment as a natural physical environment, including water, water, soil, flora, fauna and resources are not renewed, just as you burn fuel and minerais.
The fourth rule deals with the environmental nature, the fifth on the environmental nature assets, the sixth, provisions and environmental nature issues, the seventh on compensation to be received from third parties, the eighth and the long-term obligations for reparation of the environment, to nona, information to serem registered in explanatory notes to the tenth e on the counts to serem used for or register two environmental purposes.
a) ® Despesas of environmental nature
For or ICAC (2002), only in terms of environmental nature, the income of the environment activities carried out or what should be carried out stops the management of two effects of the environment of the operations of entities, as well as two commitments that are environmentally controlled subjects. In this sense, they are considered as follows:
√ costs caused by the prevention of contamination related to the activities operating at any time;
√ or treatment of waste and dumping;
√ to decontamination;
√ to restauração;
√ a gestão do meio ambiente;
√ to environmental audit.
The environmental costs are divided into: operational costs and extraordinary costs. As operations are cited above, in accordance with ICAC (2002) and must be evidenced in Demonstração do Result do Exercício, encuanto as extraordinary as those produced in consequence of events occurred for the main activity of entities, such as fines, sanções e compensções de otros. It was not considered extraordinary, that derived from environmental evaluation not passed and that it is necessary to assume the current situation, except when moving from criticism or correction of an accounting error of previous exercises.
Nas despesas operacionais, quando or value for muito significant, or ICAC (2002) warns that a specific contact called "Despesas Ambientais" is created within the group "Outras Despesas Operacionais". It is confirmed that only part of the environmental nature of this significant value must be recognized separately from its importance.
b) ® Environmental asset
They are considered environmentally friendly, according to ICAC (2002), the elements incorporated into the patrimony of the company as the objective of the serem used in a long time in its activity and whose main purpose is to minimize the environmental impact, protection and time of the environment., including reduction and elimination of future contamination of operations. These bens must be accounted for, not group immobilized.
For the determination of the acquisition price, custody of production, depreciation criteria and corrections to be made to these assets, the established norms of valuation are established, not the General Plan of Contas and in particular or provided for in the third rule, letter “f”, gives Resolution of June 30, 1991, of ICAC and Resolution of May 9, 2000, on the determination of custo of production. O ICAC (2002) also says that, for purposes of calculations, it is feared that it will be taken into consideration in the environmental setting.
c) ® Provisão e Contingências ambientais
It is considered to be of an environmental nature, as a result of the same exercise or of the previous one, clearly specified as to its environmental nature and which, in the dates of the exercise enclosure, are, for example, indeterminate as to their exact importance and dates from your production.
In the case of the available information, it is important that the provision be made with the same estimate as possible, in order to carry out the assessment in the data of the closure of the balance. This estimate will be given in the following circumstances, in accordance with ICAC (2002):
√ Your quantification will not be shaved by the value of bandages of active elements directly related to the origin of the supply;
√ it should be subject to revision in subsequent exercises in available information;
√ When for significant or estimated value, it must be observed or financial effect not calculation of provision;
√ When it is not possible to carry out an estimate, it should be possible to assess the values of expected future weights and report, in Notes
Explanatory, the exceptional reasons for this situation.
A obrigação terá caráter contingente we follow five cases:
√ when the liquidation of the investment is not provided that originates a loss of resources;
√ When the obligation is subject to the occurrence of an uncertain event or to the provision of information on what entity can influence and confirm the origin of the obligation.
d) ® Provisão e Contingências ambientais
To the aforementioned Resolution, in its article 7 - ICAC (2002), it says that as compensation to receive from third parties, there is no time to liquidate an obligation that will not be due to a diminution of the value of life, it must be acknowledged, not active in any way, or directive of Reimbursement of this value may not exceed the amount of the obligation recorded in the accounting.
e) ® Obrigações de longo prazo
With regard to the activities of decontamination and restoration of contaminated sites, elimination of accumulated residues or elimination of immobilized assets, we will require to provide a provision at no time when it is necessary to attend to these obligations.
f) ® Information to be recorded on Explanatory Notes
Nas Explanatory Notes must provide all significant information related to the elements described. O ICAC (2002) divides into three items as information of Explanatory Notes:
® Measurement rules - this item will indicate:
√ Measuring criteria, as well as the imputation of the results, two values for the previous purposes. In particular, it will be indicated or the criteria followed to consider these values as the weight of the exercise or as the highest corresponding asset value;
√ description of the method of estimating and calculating the provisions derived from the environmental impact;
√ you have policies on decontamination and restoration of contaminated places.
® Fiscal situation - information will be included on:
√ as deductions for investing in measures to reduce or environmental impact.
® Information about the environment - this item must be reported, second or ICAC (2002):
√ Description and characteristic of two most significant systems, equipment and installations incorporated into or immobilized, material of protection and time of the environment, indicating their nature, destination, as well as the accounting value and corresponding accumulated depreciation whenever it can be determined individually;
√ built-in waste not exercised, whose purpose is protection in the environment, distinguishing the weight of the ordinary character and those of other extraordinary nature, indicating, in all cases, their destination;
√ crags and cliffs for provisions corresponding to environmental atuações;
√ Issues related to the protection of the environment, including the rocks transferred to other entities, the assessment system of the two provisions that depends, with the indication of two eventual effects that are not patrimonial in the results; In this case, it will be indicated the reasons that impede the evaluations, as well as the maximum and minimum cliffs; operational and financial purposes that are foreseen as a consequence of two commitments and future investments of an environmental nature.
√ as subsidies received of environmental nature, as well as the income that occurs as a consequence of certain activities related to the environment.
g) ® You count to serem used for or register two environmental effects.
Or ICAC (2002) says that it is not compulsory or use or use of the sema contas used to register two environmental effects, more suggestive, through the aforementioned Resolution, including the contas according to the current PGC - General Plan of Contas.
A Resolution of No. 6,389 entered into force on April 5, 2002, after being published no Official Gazette of the State on April 4, 2002.
3.2 - Accounting of two Human Resources
This branch gives accounting to the current situation due to the new proposals undertaken by the social responsibility of the companies. Since or since this secular issue, it has been recognized that companies have a certain degree of social responsibility that is not limited to maximizing economic performance and benefits. The purpose of this is to value the human capital of the company in the preparation and presentation of the information regarding the same.
Or the Human Resources Accounting Council as a process to identify and measure data on the same ways, enriched by the contribution of academics and specialists from 1973.
This was prepared in 1996, or academic work by Professor João Eduardo Prudêncio Tinoco, which is a doctorate of the Department of Accounting and Education of the Faculty of Economics, Administration and Accounting of the University of São Paulo - FEA - USP, with the title “Contribuição Year Study of Strategic Accounting of Human Resources ”. This work and pioneering in the area is being used as a research source, so it was considered an excellent study of the Accounting of two Human Resources.
Gupta (2003) says that, embracing houvesse adornment theorists gives accounting, such as (Paton, 1922) and Scott, (1925), that we will reconstruct human resources as a resource and will comment that “em um negócio um pessoal bem-organized e loal pode to be 'a more important resource' than a stock of merchandise ”(Paton, 1922), or fato remanesce, meanwhile, which was Likert (1967) who firstly used or thermo“ human resource accounting ”(a thermosubstituted shell“ Contabilidade of Human Resources ”), or logically demonstrate the failure of the traditional structure of accounting, not mapping human resources within its context.
Since then, a number of researchers have tried to enrich or think, building models to attribute figures of custody or value to human resources and establishing a use of data from the Human Resources Accounting for various situations in decision-making.
Or council of the Accounting of Human Resources second Rao (1993), can basically be examined in two dimensions:
- (I) or investment in human resources; and (II) or value of human resources.
By incorporation, raising, increasing and updating the quality of human resources and an investment in human resources. Such investment has profitable results as a higher product and a higher level of organization.
The yield that or investment in human resources will be considered as based on the value of human resources.
A literature in Accounting for Human Resources according to Gupta (2003), reveals that there are several studies, such as Becker (1964), Thurow (1970), Mincer (1962) and Schultz (1962), which will deal with the return tax do investment not human capital. A basic premise for Flamholtz (1974) is the theory of Accounting for Human Resources:
- (i) the people are a valuable resource of a company and (ii) information, no investment, and no value of human resources are useful for making internal and / or external decisions.
O historical or original custodian of Brummet (1968) suggested the capitalization of the company in the selection, orientation, training, recruiting and non-development of the people, and treatment as resources with the end of the Human Resources Accounting.
O model of custo of opportunities by Hekimian (1967) apud Rao (1993) deu or impetus to endorse or custo of opportunities of two employees, key for a quantitative basis, planning and control for or operation of human resource activities.
Já Hermanson (1964) apud Gupta (2003) proposed an adjusted model of the present value, quantifying or human capital value of a company. According to the amounts, two future salary pagáveis represent a responsibility, when considered as human resources or operations, and must be included in the accounting. Tinoco (1996) said that Hermanson was two pioneering accountants to approach human resources not in the context of organizations, targeting them as assets.
Rao (1993) says that Lev (1971) endorsed or human capital as or atual value, the future salary of people attached to aposentadoria. Likert (1971) developed a model to diagnose changes in the human organization over a period of time. As various human beings are divided into three categories:
- (i) various causes, (ii) various intervening and (iii) various final results.
Quanto às variáveis humana, Tinoco (1996) says that:
- Ö various causes - results of changes in attitudes, motivations and behaviors of two subordinates; Ö various agents - produce changes in production, innovation and development of the work-trabalho; eÖ several of the final result - the trends two profits of entities can be foreseen. Profits that are expected can be discounted, to determine the present value of the company and its human resources.
An interaction between various causes and interveners was shown to affect the satisfaction of work, the costs, the production of the salary.
According to Llena (2001), there are different proposals for evaluating human capital:
- Ö - Historical custo value; Ö -Cost of opportunity; Ö -Cost of compensation; Ö -Cost of repossession; Ö -Discount of future wages; Ö - Economic value.
All these techniques of monetary evaluation logically become based on the number of employees of each existing category in a company. There are also techniques for monetary assessment, so they are recognized as information regarding certain qualities of human capital. Among the most used are the Likert-Bower model.
3.3 - Information of an ethical nature
Every city organization incorporates, in its values and in its activities, business ethics as a guide and fundamental prerequisite, to which, second Schommer & Ficher (1999), I say I respect a set of principles, actions and attitudes turned to value It gives quality, to or respect the consumer and the environment, also encompassing or I respect for all the agents that are related to the company: officials, suppliers, government, clients, communities, partners or shareholders, etc.
A social responsibility and ethics walk side by side. It is based on morality and two ethical values that are driven by a company that fears practice gives corporate social responsibility.
Ethics becomes a collective pressão. I hope you work hard to be co-operative. No, Brazil, consumers are not allowed to be a company or boa ou ruim, based on social responsibility. This discussion is based on how the civil servants and ethics have treated us.
In this context, it is possible to be a professional accountant to guide your proffessional opinions in light of the ethics that he has opted to operate with justice, prudence and balance, aiming that his work be carried out effectively, competently and smoothly, pois, do contra, will or may be used. sofrer sérias conseqüências.
Amongst all the professions, the accountant may perhaps say what is required by the professional, at all times, an appeal to ethical behavior, pois é a countabil activity that, through its reports, records, demonstrations and mainly the assinatura gives technical responsibility Hair service provided, expose the dependent and user years of accounting of such information.
Llena (2001) says that this information is only about ethical values of the company, not that it refers to data related to the atuações of the company related to the protection of the consumer and the community, or the provision of debt or services to a semi-profit society.
The main aspects that are included in this type of information are shown in section 3, according to Llena (2001).
Quadro 3 - Information of an ethical nature
| Policies and relationships with clients. |
| Activities and donations of a political nature. |
| Policies, measures and measures of activities aimed at offering equal opportunities between groups traditionally differentiated by sex, religion, race, procedure, status, etc. |
| Activities and policies related to bem-estar da comunidade. |
| Publicity |
| Policies and descriptions of the security of two products and production processes. |
| Description of ethical practices and non-ethical external practices. |
| Activities and charitable donations. |
| Awarding of prizes, etc. |
Fonte: Full (2001).
It is known that the regulation in respect of the publication of this type of information has been scarce, it still stands out the Social Balance that was promulgated in France. Llena (2001) says that there is also a requirement not a Treaty of União Européia in respect of the security of two products, in order to protect and inform the consumer.
4 - Conclusão
A Social Accounting shows the economic results and the impact of the non-internal and non-external production process of the company. It contributed with elements of a qualitative nature that help to correctly guide administrators and entrepreneurs not to manage, strengthen, and progress human factors.
In this sense, the entities must develop information systems that incorporate social aspects in a more clear and structured way, in order to justify their actions in certain social fields, because Social Accounting is sustained by the needs of providing messages focused on the so-called social management, that seeks to satisfy the needs of two workers and improve the level of life of the population through or increase the quality of their products.
A Contabilidade Social da Empresa, according to Ensuncho (2003), has no objective or goal of producing profits. He also had a fundamental social objective: "o homem".
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