Or the market is, every day, more open and competitive, pretending that companies have to worry about or control two environmental impacts. The Environmental Management Systems (EMS) are becoming a great ally of organizations that seek to keep their processes, aspects and impacts under control. It is understood that the Accounting had no objective other than two figures that showed the patrimonial situation and its evolution, but, above all, we must also demonstrate, clearly, all the users and interested in their reports, in what way The organization is interacting with the environment in which it is located, informing you of the investments made, as well as the obligations assumed in benefit of the environment, it is not a sense to avoid its degradation,Seja us expenses incurred to recover agressões praticadas against nature and environment. Therefore, it is verified that the Environmental Accounting has the potential to help the managers, not the Environmental Management System, because it can be used to demonstrate the environmental responsibility of the company, through reports you should be evidenced, in a transparent and reliable way, the expenses as an environmental control.
1. Introduction
More and more, the national organizations are becoming aware that the implementation of the Environmental Management System - SGA can unite the process of industry with the preservation of the environment.
A way of structuring the activities aimed at the environment was developed by the International Organization for Standardization (ISO). A ISO 14,001 is a voluntary compliance standard, which contains the requirements for the implementation of the SGA, and can be applied to any type or size of organization.
The SGAs seek to provide organizations with ways to manage all of their aspects and environmental impacts that are more significant. Initially, it initially identifies and prioritizes these aspects and impacts, undoing, next, a system that seeks continuous melhoria, based on not controlling these impacts.
As Black says (2001) as Ciências Contábeis, as a social science and, as a result of the relationship between or homem to its wealth, it is necessary to create registration mechanisms, analyze and interpret two phenomena resulting from the environment or against them. Isto is truly shown, very many authors and researchers have segmented in Environmental Accounting. A Contabilidade Ambiental may offer, in addition, many mechanisms, techniques and technologies, not dealing with economic and wealth related to the environment.
Therefore, Accountancy can no longer ignore your environmental problems, because it is a way of linking between companies and the community. The accounting will awaken or be interested in the environmental issues, adjusting to the business class to be implemented, in its business management, to various environmental measures, not just to record the legislation, but due to a true ecological awareness.
2. Economic development in relation to the environment - or awakening of an ecological consciousness
The progress made in the environmental area as many technical, political and legal instruments, the main attributes for the construction of the structure of an environmental policy, are inegáveis and inquestionáveis. According to Leão (2002), the last years, quantitative leaps have been made, especially not that it refers to consolidation of practices and formulation of guidelines that treat environmental issues in a systemic and integrated way.
Segundo Campanhola (1995), or current paradigm of development, based on the models of two developed countries, two industrialized countries of the North, and a merely capitalist model, which aims at maximum profit. Therefore, or economic growth if it were to be in society, in the environment it is just a private one, not that it refers to production and discards two residuals. Within this process, in the last two years, it can be affirmed that natural resources are only treated as raw material for or production process, mainly not industrial production process. Or that it happened that this model works as an idealized foi, it is not sustainable for a long time. It is clear that the natural resources have been used, and, therefore, finite, have been misused.
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, the program will be attended as a 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 harmonious way, or economic growth, a greater perception as to the social, decorous and equi-equitable results in the use of two natural resources.
As valuations of valorization for the existence of a melhor life to all beings, mainly, or homem, as Raupp says (2001), can seem utopia. No entanto, case não sejam levadas a sério, life on no planet will be seriously threatened. In decor, we can no longer consider the growth of social benefits and its equitable distribution for all the plots of the population.
Assume that nature reserves are only finite, and that solutions are provided through more appropriate technologies for the environment. Basic needs must be met using the principle of recycling. Part of the assumption is that there will be a greater decentralization, that on a small scale it will be a priority, that there will be a greater participation of two social segments involved, and that there will be a prevalence of democratic structures. As a way to balance all these characteristics, it is a great challenge to face these tempos.
This new fazer was built largely, from two results from Rio-92, on the way to Noção de Desenvolvimento Sustentável alastrou e estruturou-se. Porém, or that at noção e conceitos de sustainability de trazem as novo challenge são os caminhos para a Gestão Ambiental.
This awareness will lead us to sustainable development, defined as the Brundtland Relatório (Nosso Futuro Comum), elaborated by the World Environment Commission and Development, as “that which caters to the needs of the present and commits itself to the possibilities of future gerações to attend to its own needs "
Some sectors will also assume these commitments as a new development model, or we will incorporate management models with an environmental dimension. The management of entrepreneurial quality passes through the obligation that the organizational and production systems that we value in nature, the sources of raw materials, the potentialities of human culture, the local communities and should begin or not start a new cycle, be introduced to culture. do discard and do seja coisas do pastado. Recycling activities, incentive to decrease consumption, waste control, permanent training for two proffesional groups, in different levels and scales of conhecimento, promotion of work in equipment and in the most challenging areas in the new cenario.
In this sense, Donaire (1999) said that the return of investment, previously, understood simply as profit and enrichment of its shareholders, now, basically, pela contribution and creation of a sustainable world.
These processes of production of connection have been opportune or unbuttoned by positive and proactive practices, which have been used or unbuttoned by methods and experiences that have been verified, as well as being disseminated, with the possibility of happening and becoming real or new, necessary and irreversible, path of changes.
This is corroborated by Souza (1993), who says that the ecological marketing strategies, endorsed by the majority of companies, are based on the image of both the company as many of its products, through the creation of new green products and those that have been protected. environmental.
In this way, or environmental management becomes a strategic factor that must be analyzed by the high administration.
The Environmental Management included a series of activities that must be administered, such as: formulating environmental management strategies, ensuring that the company is compliant with environmental regulations, implementing a prevention program against damage, managing instruments to correct damage to environment, adapt the products to ecological specifications, in addition to monitoring or the environmental program of the company.
Além dessa ferramenta, to environmental problems also involves two issues pertinent to the environment, through environmental management systems, gives the search for sustainable development, gives an analysis of the life cycle of two products and gives two passive ambientais.
3. Environmental management - o novo paradigm
Environmental management or system that included organizational structure, planning activities, responsibilities, practices, procedures, processes and resources to develop, implement, reach, critically analyze and maintain environmental policy. This is how the organization mobilizes, internally and externally, to conquer the desired environmental quality. It consists of a set of measures that visam ter controls on or environmental impact of a activity.
The environmental management begins to be addressed as a strategic issue within the organizations and it has become an important factor of competitiveness.
Various business organizations are becoming increasingly concerned with achieving and demonstrating their most satisfactory performance in relation to the environment. In this sense, the environmental management has been configured as one of the most important activities related to any undertaking.
For Meyer (2000), the environmental management is presented in the following way: 1) the purpose of maintaining or improving the Saudi environment (according to the possibilities), to attend to human needs that are current, compromised or attended to needs of future generations. 2) Means of acting on the modifications caused not by the environment of the use of e / ou discarding two bens and debris generated by human activities, starting from a plane of technical and economical progress, with clearly defined priorities. 3) Monitoring instruments, controls, taxações, imposições, subsídios, divulgação, obras e ações mitigadoras, além de treinamento e conscientização. 4) Diagnosis training base (cenários) set in the training area, based on studies and research aimed at finding solutions to the problems detected by forem.
The object of environmental management is the two processes of transformation of an ecological system, primitive or not. Macedo (1999) says that environmental management is necessary and sufficient process to guarantee that the introduction of an organized human system into a primitive ecological system has resulted in a new organized human system.
The environmental management systems occur due to the interference of international norms and norms of large conglomerates, or due to the demands of clients and other interested parties. Porém, the norms of the ISO 14000 series are the most widely used and practiced not in Brazil and not in the world.
According to Alves (2001), when an organization opts for the Implementation of the ISO 14001 Standard, it opens new paths in the international market, provides a competitive advantage and introduces a significant reduction of costs in the operation, in addition to increasing the number of subproducts of the process, such as, for example, paper bandage and EPS (Expanded Polystyrene), inside.
4. Benefits of environmental management
Either the environmental management system facilitates or the management process, providing various benefits to the organizations. North apud Cagnin (2000) lists the benefits of environmental management, which are discriminated against:
Quadro 1: Benefícios da gestão ambiental
Fonte: Adapted from North, K. Environmental business management. Genebra: ILO, 1992. In: Cagnin, 1999.
The main benefits of the environmental standard ISO 14001, second Neto e Tocalino (1999), são:
- Demonstration for clients, shareholders, businessmen, insurers, communication media, authorities, legislators and NGOs of the environmental commitment of the company, raising the image of its existence; Existence of structured mechanisms to manage environmental aspects and to promote continuous memory of the system; Access to Environmental legislation and its applications; Control more efficient raw materials; Reduction of energy consumption and natural resources; Use and minimization of waste; Melhoria das relações, including, including, opening of new markets, especially foreign ones; Evidência, for independent entity, gives environmental competition to the company; Elimination of errors that favor the growing evolution of the company, through environmental audits.Benefits with the implementation of an Environmental Management System are closely linked to behavioral changes, learning and organizational innovation.
It should be noted that in the presence of a formal environmental plan, it is important, it is not enough, because the transformation of the environmental value of the organization will depend on top management and its management.
5. Principles of environmental management
No report of the World Commission on Environment and Development (UN, 1987), called “Nosso Futuro Comum”, was very clear about the importance of environmental preservation for us to achieve or Sustained Development.
We should like to thank the International Chamber of Commerce, recognizing that environmental protection was included among the top priorities for serem sought by any type of definitive business, on November 27, 1990, a series of principles of environmental management. Assim, to help companies around the world to improve their environmental performance, to Câmara do Comércio Internacional estabeleceu or called Business Charter for Sustainable Development, which included a series of principles that should be sought by the organizations. They understand 16 principles for an environmental management that, on the other side of organizations, are essential to reach or Sustainable Development:
1 - Organizational Priority - establish policies, programs and practices that are not developed for operations aimed at environmental issues. Acknowledge that it is the key and priority of the company.
2 - Integrated Management - integrate the policies, programs and practices set in all the businesses as essential elements of administration in all their functions.
3 - Melhoria Processes - continue to improve corporate policies, environmental performance programs, both internal market and external, taking into account technological development, or scientific knowledge, the needs of two consumers and community members, as a starting point das regulamentações ambientais.
4 - Educação do Pessoal - educate, train and motivate or make sense that it is possible to carry out their tasks responsibly with regard to the environment.
5 - Focus Priority - consider the environmental repercussions before starting a new activity or project and before installing new equipment and installations or leaving any production unit.
6 - Products and Services - develop and produce products and services that are not aggressive to the environment and that are safe in their use and consumption, that are efficient, do not consume energy and natural resources and that can be recycled, reused and stored in a way safe.
7 - Orientation to the Consumer - guide, if necessary, educate consumers, distributors and the general public about the correct and safe use, transportation, storage and disposal of two products produced.
8 - Equipment and Operationalization - develop, unwind and operate machines and equipment using, or using, efficient use of water, energy and materials - premiums, or sustainable use of two resources renewed, minimizing two negative impacts on the environment and the use of responsible use e insurance two existing wastes.
9 - Research - conduct or support research projects that have been affected by environmental issues, raw materials, products, processes, emissions and waste associated with the production process of the company, aiming to minimize their effects.
10 - Preventive Approach - modify manufacturing and use of products or services and the same production processes, consistently with the most modern technical and scientific processes, no sense of preventing serious and irreversible degradation of the environment.
11 - Providers and Subcontractors - promote two different environmental principles of the company together with subcontractors and providers encouraging and assembling, whenever possible, the improvements in their activities, so that they follow the length of the rules used by the company.
12 - Emergency Plans - to develop and maintain potential cliff areas, idealized emergency plans jointly between the involved business sectors, the governing bodies of the local community, acknowledging the impact of eventual accidents.
13 - Technology Transfer - contribute to the dissemination and transfer of technologies and management methods that are best suited to the environment together with the private and public sectors.
14 - Contribuição ao Esforço Comum - contribute non-development of public and private policies, government programs and educational initiatives that aim to preserve the environment.
15 - Transparência de Atitude - promote transparency and dialogue with internal and external communities, anticipating and responding to their concerns regarding the potential riscos and impact of operations, products and waste.
16 - Atendimento e Divulgação - measure environmental performance. Conduct regular environmental audits and find out if the company is governed by the values established in the legislation. Periodically provide information appropriate to the high administration, shareholders, businessmen, authorities and the general public.
Based on the principles of the Business Charter of the International Chamber of Commerce and business needs, it will adapt to the new requirements in relation to environmental issues, or the Britisch Standards Institute (BSI) - supporting its experience not referring to the Systems of Gestão da Qualidade - lançou, em 1992, to BS 7750 standard. This standard, of a voluntary nature, proposes a System of Environmental Management (SGA) that tries not only to order and integrate the existing procedures in the company, but also to allow this to become passive. of certification. This standard is directly related to BS 5750 standard, which deals with two Management Systems. (ABNT, 1995).
In 1992, the Strategic Advisory Group on Environment (SAGE) deu sinal verde para o Conselho Técnico da ISO, which is in charge of a new Technical Committee, or TC 207, on the development of international standards for environmental management.
According to Campos (1996), it can be said that the ISO 14000 series is, in reality, a formal consequence of all this institutional movement (meetings, forums, emergence of NGOs), described até então, e que vem Pressuring companies of all types to worry about environmental issues and development.
O TC 207 is establishing standards for management systems, with the end of certification of environmental management practices.
The term Environmental Management is defined by ISO 14001 as an integral part of the global function of the organization that develops, implements, reaches, reviews and maintains the environmental policy.
6. Sga - environmental management system
Taking as a basis or normative model NBR 14001, or the Environmental Management System defined as part of the organization management system that included organizational structure, planning activities, responsibilities, practices, procedures, processes and resources to develop, implement, Attain, critically analyze and maintain your Environmental Policy.
The Environmental Management System allows the organization to meet the environmental performance level determined by it and promote its continuous melody for the long term. It consists, essentially, not planning of your activities, aiming at elimination or minimization of two impacts to the environment, by means of preventive measures or mitigating measures.
The SGA is not obligatory, or otherwise, it has not legislated any qualification, in any place in the world, which obliges a productive organization to carry out or develop the implantation of its SGA. Contudo, or international trade, increasingly, we are establishing as a condition of commercialization of products and services, to formal certification two providers of thermos of environmental management.
A company that does not seek to adapt its activities to the sustainable development council is fated to lose competitiveness in terms of medium and long term. Invest in a company that polui é temerário for any shareholder with a minimum of strategic vision.How much more polluidora atividade, maior são os wastes, os passivos ambientais, os riscos de fines, ações judiciais e vindicações da comunidade. Most modern technologies are invariably available, at a reduction of two levels of pollution.
Isto implies a change of culture and a very different structural change. As a matter of fact, it is an exclusive matter of a department and becomes an integral part of the activity of each member of the company, from the High Administration to the factory or factory.
In order for all this cultural revolution to take place, the implementation of an Environmental Management System is essential and the results have been reported by various companies, such as the examples below, we may be responsible for growing interest in business. (www.fdg.org.br)
- Prevention of cliffs and prejudices (environmental accidents, environmental liabilities, fines and other penalties, legal judgments, etc.); Reduction of insurance costs; Observation of two pertinent legal requirements; Reduction of waste, through the use of resources (raw materials), inputs, energy, water) and use of two small areas; Melhor related to the community; Higher agility for licensing processes; Higher competitiveness with markets that value environmental preservation (Ecomarketing); Access to financing with reduced taxes; Melhoria gives institutional image (business council cidadã).
A modern company is attentive to these questions and considers environmental management an integral part of its business. When implementing an Environmental Management System, it must be one of the strategic priorities of any organization that wants to guarantee its competitiveness and survival in a globalized world.
For the institutionalization of the environmental management function of the organization, it is necessary to highlight some conditions or principles on which it must be based. São as stages of a SGA, presented in the form of principles:
- Environmental Policy - an organization must define its environmental policy and guarantee commitments for its environmental management system; Planning - an organization will have to formulate a plan that satisfies and realizes its environmental policy; Implementation and Operation - will have to develop awareness, involvement, capacities and support mechanisms necessary for or in pursuit of its environmental policy, objectives and goals; Analyze, Avaliação e Ações - an organization will have to monitor, measure and endorse its environmental performance, bem as to provide and implement measures aimed at its otimização; Inspeção e Aperfeiçoamento - An organization must continually inspect and improve its environmental management system, as its objective of optimizing or its global environmental performance.
Comisto em mente, or environmental management system, for Lucila (1996), is most viewed as an organizational structure that must be continuously monitored and reviewed, not a sense of providing effective guidelines for environmental activities, in response to changes two external and internal fatigue. In this system, each individual in an organization must assume individual responsibilities for the environmental melody.
To carry out, in a suitable way, or together two principles, two SGAs, based on the requirements of national and international standards that are affected, there are a series of typical activities, basically involving: (i) environmental analyzes, (ii) environmental assessments, (iii) documentary analysis of methods, processes and procedures, (iv) conformity analysis, (v) formulation of methods, processes and procedures, (vi) planning of corrective and preventive measures, (vii) monitoring and evaluation of results and (viii) replanificações.
SGA demands multidisciplinary teams. Still, we will require three more important ingredients, namely:
- Involvement of the high administration of the organization related to their needs and the principles and commitments; Involvement of two officials of the company, above all those who will be invested give responsibility for multiplying councils, processes, principles and commitments; All analysts involved, internal and external, precise mastery of business management techniques and practices.
The Environmental Management Systems, in order to be able to be initially developed under the leadership of one or more external specialists, will surely only be maintained and promoted as a deception of their own organization.
The instruments of environmental management aim to improve the environmental quality of the decision-making process. Two projects can be applied to all phases and can be: preventive, corrective, remedial and proactive, depending on the phase in which they are implemented. According to Fernandes (2000), the main instruments of environmental management, we highlight:
a) O Environmental Impact Study (EIA)
b) Environmental Impact Assessment (AIA)
c) Environmental Audit
d) O Natural Capital
For Brazil, ABNT - Brazilian Technical Standards Association offers the following Brazilian standards related to the topic "Environmental management systems".
- NBR 14.001 - Specifications and Guidelines for Use - This standard provides guidelines for organizations with views to determine policies that are environmentally friendly, taking into account the legal requirements and significant environmental impacts. We have audited serem requirements for the purpose of certification / registration and / or self-declaration. All the requirements of this standard apply to any environmental management system; However, its implementation does not offer a satisfactory guarantee to everyone who will use it. global organization and establishes principles that will serve as guidance to those responsible for executing management. NBR 14.010 - Principles Gerais - This standard establishes the principles to be applied to environmental audits. Recommends an audit based on defined objectives, based on the qualifier or auditor-leader, by prior consultation with the client, determines or chooses, to the extent and limits of two jobs. norm, the procedures that the workers will conduct will serve as the basis for audits in all types of organizations. NBR 14.012 - Qualification Criteria for Environmental Auditors - It establishes the qualifications of the auditor and his professional experience.By prior consultation with the client, determine or choose, to the extent and limits of two jobs. NBR 14.011 - Audit Procedures - Audit of Environmental Management Systems - Nessa standard, the procedures that the jobs will conduct will serve as the basis for audits of all types. de organizações.NBR 14.012 - Qualification Criteria for Environmental Auditors - It establishes the requirements of the auditor's qualification and its professional experience.By prior consultation with the client, determine or choose, to the extent and limits of two jobs. NBR 14.011 - Audit Procedures - Audit of Environmental Management Systems - Nessa standard, the procedures that the jobs will conduct will serve as the basis for audits of all types. de organizações.NBR 14.012 - Qualification Criteria for Environmental Auditors - It establishes the requirements of the auditor's qualification and its professional experience.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements of the auditor's qualification and its professional experience.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements of the auditor's qualification and its professional experience.
7. Accounting as an environmental management system
In accounting, one of the most ancient sciences in the world, originated as an intuitive measure to quantify human wealth, wealth, or heritage.
As of Accounting, the last years of the school that ended, was directly affected by basic modifications. Or consecrated object of science, or seja, a wealth of social cells, passed, instinctively, by a wide investigation. The internal environment of companies and institutions has broken down to look for connections with larger conflicts. Such a breakdown still required changes in scientific methods and observational ethics so that it could even use rationally the progress and attend to the new needs of companies and institutions (SÁ, 2002, p. 48).
To Accounting, as a company that studies the patrimonial situation and the economic-financial performance of the entities, I have had the necessary instruments to collaborate in the identification of two economic agents in the Social Responsibility level.
Or functional behavior gives precise wealth to attend to or individual, but, equally, to the environment in which it is inserted. Such truth, that it prompts us to reason, in actuality, about or which company, for example, "adds" or "acres" to society and not only if (evidenciável no Balanço Social) além do that it offers loyalty and sincerity of the years of the participant and the years that the credited. (SA, 2001, p. 24).
A social cell that only feared for objective or profit, did not offer a compatible contribution to third parties, was harmful, or, less so, undesirable to everything where it is inserted. This is because a cell is part of everything, it lives for or everything, it also exists for itself, moreover, in the form of permanent integration, or that, not happening, is something abnormal. (SA, 2001, p. 24).
From this context, we can define environmental accounting as or study of environmental heritage (bens, direitos e obrigações ambientais) das entities. A Contabilidade Ambiental emerged in 1970, when the companies began to give a little more attention to problems of the environment. It is a set of plans planned to develop a project, raising concerns about the environment.
A Contabilidade Financeira Ambiental passed to the status of a new branch of accounting history in February 1998, with the end of the "financial and accounting report on passive and environmental benefits" of the Grupo de Trabalho
Intergovernamental das Nações Unidas de Especialistas em Padrões Internacionais de Contabilidade e Relatórios (ISAR)
- United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting).
Objective of registering the transactions of the company that has an impact on the environment and the same effects in the economic and financial position that reports such transactions, and must ensure, according to Junior (2000), that: in accordance with the fundamental principles of accounting, eb) or environmental performance, there is a great deal of transparency that the users provide the necessary accounting information.
Or the same author adds that the innovations trazidas pela Contabilidade Ambiental are associated, less hair, three topics: a) a definition of environmental custody; b) in the form of an environmental liability measurement, with emphasis on or for long-lived assets; ec) to 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.
A Environmental Accounting is made up of a special accounting history based on the material of two values involved. According to Bergamin Jr (2000), for or external user gives accounting information to become material, all information that, not being evidenced, or being poorly evidenced, can be brought to serious error regarding an assessment of its tenure and its tendencies., or that it is fully applied to information about or environmental performance of companies.
Vários são os fators that hinder or process of implementation gives environmental accounting. Bergamin Jr (1999) lists the following: absence of clear definition of environmental standards; difficulty in calculating an effective environmental liability; problem in determining the existence of a non-future obligation due to past costs; lack of clarity no treatment to be given to "long-lived assets", as for example, no case of a nuclear power plant; Reduced transparency with regard to the damage caused by the company in its own assets, within and beyond.
A valiação da utilidade da Contabilidade Ambiental, second or same author, should be carried out with a view or attention to the purposes that it intends to achieve, which only: a) exports or progress of the company that is not managed by companies compared to peer companies and during or during the season; b) to present the level of its exposure to the environmental risk for a community of businesses (financial institutions, pension funds, insurers and potential partners of businesses) and for a society in general; ec) demonstrate the managerial training of the company in the administration of environmental questões, and introduce how these questões integrates those questões to your general strategy of longo prazo.
Therefore, Accounting, understood as a means of providing information, should seek to respond to this new challenge, attending to users interested in the conduct of business on the environment, subsidizing or decision-making process, além das obrigações com a sociedade no tange a a responsabilidade social ea questão ambiental.
It is verified, therefore, that by means of identification, measurement, disclosure of said information, to Contabilidade, according to Kraemer (2002), it can contribute a lot with sociedade e com o Governo, looking for solutions to social problems, such as Contabilidade, as In order to provide information, I must seek to respond to this new challenge, satisfying the users interested in atuação das companies about the environment, becoming, also, contribute to the environmental management system.
8. O patrimonial balance with connection to the environment
A Contabilidade Ambiental passed the status of a new branch of accounting science in February 1998, with the end of the "financial and accounting report on environmental liabilities", Grupo de Trabalho Intergovernamental das Nações Unidas de specialists em Padrões Internacionais de Contabilidade e Relatories (ISAR - United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting).
Bergamin Jr (2000), said that parallel to this work, or ISAR we are coordinating efforts as the Committee on International Auditing practices (IAPC - International Auditing Practices Committee), no sense of formalizing a set of audit standards turned to verify related environmental performance nas demonstrações contábeis.
A Environmental Accounting is the objective of registering the transactions of the company that impacts the environment and the same effects in the economic and financial position of the company that reports such transactions, and I must ensure, according to or author above, that: a) the costs, assets and liabilities you set these counted according to the fundamental principles of accounting, and environmental performance have the transparency that the users of the necessary information.
O Balanço Ambiental feared for the main purpose of making public, for the purpose of performance evaluation, all of the entities, as a lucrative purpose, measurable in moeda, which, at any time, can influence or influence the environment, ensuring that the assets, assets and liabilities you establish are recognized as of your identification, in accordance with the Fundamental Principles of Accounting - Resolution 750-93 of CFC.
Any and all activities, carried out or carried out, carried out or to be incorporated, are not important at all or less relevant, since, measurable in modernity, which cause or cause to cause any type of damage to the environment, be like all and any action destined to liven up and / or extinguish such damages, and must be recorded in accounting in specific accounts, on the date of its occurrence, in accordance with the Principles of Accounting - Resolution 750-93 of CFC, by adoção dos Seguintes procedures:
a) The environment you represent represents the direct or indirect application of the environmental management system of the production process and ecological activities of the company.
b) The assets are set up for all of you who are earmarked for funds from the activities of environmental management, being able to be in the form of working capital or fixed capital.
c) The environmental liabilities, all related to specific financing, circumstances linked to the environment, since clearly defined they have been classified as non-current liabilities or realization of long-term, in specific accounts.
Environmental Explanatory Notes - should be highlighted from other notes and information on criteria endorsed in relation to: a) evaluation of two environmental settings; b) forms of appraisal and depreciation, including taxa used non-exercise; c) assessment of deferred assets, highlighting the bases used by the company to support environmental expenses; d) divides related to the environment, informing, inclusive, or accounting criteria of appropriation; e) profit value of the exercise destined to its use not the environment.
In accordance with the Auditing Standards and Procedures NPA 11 Balance and Ecology of IBRACON and the importance that represents Ciência Contábil and, consequently, the Demonstrações Contábeis, not submitted to the capitalists of the society, but also for all communities, we are proposing that o Equity balance, including the Explanatory Notes of the companies, independently of the public or private sectors, must be published, doravante, with emphasis for those questões ambientais, whose model is proposed, we believe in abaixo.
Equity balance
A incorporation of an Environmental Management System (EMS) is not a strategic planning of the organizations visa to the environmental performance of the companies, guaranteeing the survival of us today. Either the market is not oily or waste is not a treatment of two natural resources; Consumers are interested in clean products; The legislature becomes more rigid, imposing sanctions on violators, forcing companies to face with seriousness and responsibility for environmental variables in their operational strategy.
The competitiveness of the company increases in line with the adaptation to ISO 14001 by the adoption of measures aiming at less taxation of material-raw material conversions, lower expenses with energy and with a conscious, trained and motivated workforce.
In order to conquer and maintain the ISO 14001 certificate, only necessary investments are considered in equipment, specialized work, consulting, and other services, which must be subject to intense financial control, as a goal of optimizing the use of two resources.
One of the forms found to serve this purpose is the use of the accounting for the Environmental Management System. A Contabilidade Ambiental has the potential to help managers in this task. It can be used to demonstrate the environmental responsibility of the company, through the use of two reports, where you must show, in a transparent and trustworthy way, the expenses as an environmental control.
A Accounting, an important branch of human resources, is also not subject to or highlights the need for environment, as well as in other areas. Furthermore, it should be noted that despite being a child, in relation to other subjects treated in the Accounting area, there have been authors and researchers who have been examining the repercussions of environmental impacts on organizations and how they are germinated and controlled.
No Brazil, the organizations, mainly the industries, due to the imposition of current legal norms, are increasingly adopting more processes of control and environmental management in their productive activities. Or article 225 of the Federal Constitution of 1988, as you read 6.803 / 80, 6.938 / 81 and 9.605 / 98 are only notable examples of legal texts that determine companies to adopt procedures related to or environmental control.
10. References:
ALVES, IC Methodology for hurry and control of costs of environmental quality. Florianopolis. 2001. Dissertação (Mestrado em Engenharia da Produção) - Universidade Federal de Santa Catarina, Florianópolis.
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