A accounting rumo a poster-modernity: a sustainable future, responsible and transparent

SUMMARY

O 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, 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 were limited and, therefore, finite, were misused. Ao longo do tempo,Our other values ​​will become part of the company's objective. It is clear that to shareholder maximization there are two objectives, the more difficult it is to be fully authentic if other objectives are not fulfilled. Among these other objectives are so called social responsibilities, which are increasingly taking account of the day-to-day administration and the respect for the quality of life of the community. Administrators will be concerned about not submitting to the management of the business, but with more weight than the average. This sense, to Accounting, seen as a system of information of the situation and of the patrimonial, economic and financial evolution of the company, must include, in its reports, all the data related to the environment, facilitating or accessing to this information more or less Number of users,helping them not process of decision making. 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 companies on the environment, subsidizing or decision-making process, além das obrigações com a sociedade no que tange à responsabilidade social e à questão ambiental. 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 users interested in the atuação das companies about the environment, becoming, still, contribute to the environmental management system.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.

1 - INTRODUÇÃO

We are based on a new strategic model, a model that tends to become stronger in the coming decades. Nesse novo ambiente, you are interested in two shareholders divided by the demands of the community of two clients, officials and suppliers. It is for this group, the so-called stakeholders, that a company of the future will be able to generate value.

Look, you have a huge press for the quality of your relationships. Atingi-la ou não will be a determining factor for the success of our business. This press is due, in part, to the power that the corporations will conquer over the last decades. Your companies, above all linked to private initiative, that created businesses and activities, mastered management techniques, capital available and concentrated an extraordinary number of talent and innovative people that fazem happenings.

The corporate world is, therefore, a fundamental role in guaranteeing the preservation of the environment and in the definition of the quality of life of communities of its officials. Socially responsible companies geram, sim, value for quem is next. And, on top of tudo, conquer sweet results for yourself. The social responsibility is determined to be an option for companies. It is a questão de visão, of strategy and, many times, of survival.

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. To include the protection of the environment among the objectives of the broad administration, substantially all or the administration council, the administrators increasingly have to deal with situations in which part of the patrimony of the companies is simply limited to the processes that involve or recover from damages caused to the environment. Regardless of what damage we can be remedied ou não.

Nesse cenário, é increasingly ardua 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..

In this sense, we cannot change afterwards, we cannot lose this opportunity to insert ourselves any more, not in society, assuming a new position as a company and as a professional peer to society. Porém, estão aí or challenge for us, accountants: fazer uma Accounting adapted to oum an environmental model, integrated and competitive, which includes economic movements, operational movements and environmental movements.

2 - SOCIAL RESPONSIBILITY

As companies, they are transforming agents that exercise a great influence on human resources, society and the environment, also having financial, technological and economic resources. Diante disto, try to collaborate in some way to or strengthen these areas, with ethical attitudes, transparency, social justice. 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.

As companies are being encouraged now and increasingly by public administration and by their stakeholders to focus on their environmental and social impacts, develop appropriate ways to internalize and reduce their associated costs, and to build a report for a higher environmental sustainability.

In recent years, we have seen outstanding progress in the area of ​​environmental management and reporting, and more recently, as well as raising awareness about social responsibility and growing two challenges of sustainability.

All gostariam companies to be admired by the society, by their officials, just business partners and investors. Or a big problem and being willing to face the challenges that you set yourself up don't really walk a company. Or primeiro deles, Segundo Vassallo (2000), é o operational challenge. A responsible company thinks of the consequences that each one of its years can cause an environment, its employees, the community, the consumer, supplying years and its shareholders. There is no point in investing milhões in a community project and poluir os nearby rivers of their factories. Ou give benefits and opportunities to your employees and not be transparent with your consumers. You still preserve forests not Brazil and buy components from a Chinese manufacturer that explores more of children's work.

This sense, or Opinion of the Initiative on Social Responsibility (2003) says that the social responsibility and the voluntary integration of the companies of social concerns and environments in their business activities and in their relationships with all parties. It is to complement the legislative solutions and contract that the companies are or could be obliged and that they apply to questões as, for example, or development of the quality of entrepreneurship, to adequate information, consultation and participation of two workers, bem as or respect and promotion of two social partners and ambientais ea qualidade dos produtos e serviços.

This is the second or seems to be the Initiative on Social Responsibility (2003), of a comprehensive and comprehensive nature, which is situated more in the field of practical practices and business ethics and social morality, than not two legal regulations. We cover various aspects such as the human resources management and the company culture, and I have attached two partners to business and technology. It involves, therefore, an integrated approach to the financial, technological, commercial, ethical and social dimensions of the company, as well as the company, in its community, of people who serve the community.

Or Livro Verde (2001) says that the social responsibility of companies is, essentially, a second council or which companies decide, on a voluntary basis, to contribute to a more just society and to a more clean environment.

A company is socially responsible when it goes to the obligation of respecting the law, paying taxes and observing the proper conditions of safety and health for workers, and is credited for assuming that it will be a company that is melhor and will be contributing to the construction of a society. more fair.

3 - HISTORICAL GIVES SOCIAL RESPONSIBILITY

It was evident in 1919, in accordance with Toldo (2002), to the question of corporate responsibility as an American Justice case in the case of Henry Ford, majority shareholder president of the Ford Motor Company, and his group of shareholders led by John e Horace Dodge, who would reply to Ford's idea.

In 1916, arguing for the realization of social objects, Ford decided not to distribute part two dividends to shareholders and invest in a production capacity, not increase in wages and in the reserve fund for the expected decrease of recipes due to the reduction of two prices of two cars. It is logical that the Supreme Court decided in favor of Dodge, understanding that the corporations exist for or benefit of their shareholders and that the directors need to guarantee or profit, not being able to use it for other purposes.

The idea that a company should respond to only a few shareholders began to receive criticism during World War II. At this time, various modifications will take place in the United States.

In 1953, another troupe trouxe the public to discuss about the insertion of the company in the company and its responsibilities: or the case of P. Smith Manufacturing Company versus its shareholders, who responded to the donation of financial resources at Princeton University. In this period, Justiça established a lei da corporate philanthropy, determining that a corporation could promote or develop socially.

Segundo Toldo (2002), in the 1960s, European authors stood out, discussing social problems and their possible solutions, and in the United States, companies are never concerned with environmental issues and in disclosing their activities in the social field.

In the 1970s, he became concerned as how the company should respond for its social obligations. At that time, a demonstration for a society of businessmen became extremely important.

According to Tinoco (2001), to França was the first country in the world to ter uma lei that obliges the companies that have more than 300 employees to elaborate and publish or Social Balance. Its main objective is to report to the social or social climate of the company, to effective evolution; In short, establishing the performances of the company does not dominate the company. This balance, second or author, is quite paternalistic, you have excluded two economic figures.

In the 90s, with the greatest participation of authors in the question of social responsibility, they began to discuss the ethical and moral issues of companies, or that they contributed significantly to the conceituação de responsabilidade social.

4 - NON-BRAZIL SOCIAL RESPONSIBILITY

In 1960, according to Tinoco (2001), it was incorporated into the Associação dos Dirigentes Cristãos de Empresas (ADCE), with headquarters in São Paulo, starting as a question about social responsibility of the leaders of the companies. In 1977, ADCE organized the 2nd National Meeting of Business Managers, with the central theme of Balanço Social da Empresa. Em 79, ADCE went on to organize its annual congresses and Social Balance, which was the subject of reflection.

This was prepared in 1984 or first academic work by Professor João Eduardo Prudêncio Tinoco, who is a dissertation on the Department of Accounting and the Department of Economics, Administration and Accounting of the University of São Paulo - FEA-USP with the title of: Balanço Social: a socio-economic approach to accounting.

In 1991, it was sent to the Congress with a preliminary proposal for the publication of the Social Balance Sheet of the companies, therefore, it was not approved. Foi published Banespa hair, in 1992, a report disclosing his suções sociais. In 1993, or sociologist Herbert de Souza, or Betinho, he launched Campanha Nacional da Ação da Cidadania against Fome, Miséria e pela Vida, as support for Pensamento Nacional das Bases Empresaris (PNBE), which constituted or framework of approximation two businessmen with as social partners. In 1997, Betinho launched a social balance model, in partnership with Gazeta Mercantil, criou o selo do Balanço Social, encouraging companies to publicize their results in social participation.

Foi servant, in 1998, or Ethos Institute of Companies and Social Responsibility for business Oded Grajew. Or I institute serve as one of the entrepreneurs and social causes. Its objective is to disseminate the practice of corporate social responsibility by means of publications, experiences, programs and events for those interested in the subject. In 1999, the company was approved for publication in Brazil by 68 companies. Not the same year, it was founded or the Coca-Cola Institute not Brazil, devoted to education, as an example of the foundation existing in the United States since 1984.

Segundo Toldo (2002), awarded to Câmara Municipal de São Paulo in 1999, as the Company Cidadã as companies that practice social responsibility and publication or Balanço Social and Associação de Dirigentes de Vendas e Marketing do Brasil (ADVB) included in their award or Top Social award. A Fundação Abrinq hairs Direitos da Criança highlighted the work of eradication of child labor, an example that attracted a growing number of followers. A company that fights or abuses criança ganhou or selo Empresa Amiga da Criança.

The first relevant given to be highlighted in the comparison between 2000 and 1999 is that, as a means of expenditure per employee, all of the internal social indicators, or, for example, or the value of expenses incurred in food, private health, health, safety and non-medical work, education, culture, participation in profit and training and professional development were 80.1% higher in 2000. At the expense of private prevention, it was 2.3 times higher than participation in profit from what happened. With the sole exception of creche, with a reduction of 8%. This growth, however, does not mean that the social investment of these companies is compatible as expected. In any case, it was positive.

Dessa forma, Torres (2002) says that in order to conquer a differential and obtain credibility and acceptance of the society of various interested parties within the business universe, in addition to new practices and the annual publication of social and environmental reports, as corporations. sought certifications, seals and international standards in the social area. Among the most significant Brazilian examples, this is 'Selo Empresa Amiga da Criança', conferred by Fundação Abrinq; or 'Selo Empresa-Cidadã', which is a prize given by the Municipal Chamber of the City of São Paulo; eo 'Selo Balanço Social Ibase / Betinho', from Instituto Brasileiro de Análises Sociais e Econômicas since 1998.

In this sense, A Corporate Social Responsibility, apud Vassallo (2000), says that there is no general formula of social responsibility when it comes to business. Plus some basic steps we can help a little in the implementation of a strategy of the corporate citizenship. To follow, some of them:

• Unwrap a missão, a visão and a set of values ​​to be followed. In order for social responsibility to be an integral part of each decision-making process, it is necessary that the faça part of the DNA of the company - its table of missões, visões e Valores. Isso invokes an explicit commitment from the leaders of two officials with questões as ethics we neglected and I respect shareholders, clients, suppliers, communities and the environment. Place your values ​​in basic practice. There is no reason to add to the marvelous table of values ​​on the wall of the desk where they are not trained and practiced at each decision taken. Promote executive management responsibility - that is a daily and permanent exercise. It is necessary to make sure that each mild executive considers two interested parties before making any strategic decision.Educate and treine - as people will only be able to place corporate citizenship values ​​in practice, they will be recognized and applied as non-day-to-day. Publish balanços sociais e ambientais - elaborated by specialists and external auditors, the garantem uma visão critical of As shareholders, civil servants, community organizations and environmentalists, they work closely with companies. Use your influence in a positive way - or the corporate world is made up of a large network of relationships. Use the company values ​​of your company to influence the atuação of suppliers, clients and companies of the same month.The guarantors have a critical view of how shareholders, officials, community organizations and environmentalists approach the company. Use your influence in a positive way - or the corporate world is made up of a large network of relationships. Use the company values ​​of your company to influence the atuação of suppliers, clients and companies of the same month.The guarantors have a critical view of how shareholders, officials, community organizations and environmentalists approach the company. Use your influence in a positive way - or the corporate world is made up of a large network of relationships. Use the company values ​​of your company to influence the atuação of suppliers, clients and companies of the same month.

5 - TO SOCIAL RESPONSIBILITY NOT INTERNATIONAL SCOPE

It stands out, not internationally, as the BS 8800 and OHSAS 18001 standards, which deal with health and safety and non-work environment. In addition, there are AA 1000 and Social Accountability 8000 (SA 8000) standards, focusing on corporate social responsibility. In addition to the fact that it has not been made in Brazil, the SA 8000 standard deserves special attention, among other reasons, the fact that upon obtaining and maintaining this certificate it is foreseen or involved two workers of the company, as well as the participation of NGOs and unions.

Fundamentally, the Social Accountability 8000 aims to improve or be in the working conditions, not a corporate environment, based on the development of a verification system that must guarantee or comply with the requirements contained in the standard and continuous conformity with the established parents. Its requirements are based on the international declarations of human rights, it defends two directives of criança and the conventions of the International Organization of Trabalho (ILO). For ISSO, SA 8000 is presented as an audit system similar to ISO 9000 certification, which at present has been presented by more than 300 thousand companies around the world.

Raised in 1997 and developed by an international council that brings together businessmen, NGOs and trade union organizations, SA 8000 wants to encourage the participation of all sectors of society in labor and non-corporate life, eliminate or forced work and end com exploração do trabalho infantil. In addition to being an ethical matter in itself, guaranteeing boas and worthy working conditions have become fundamental to the world of two businesses. On the other hand, it has contributed to an increasingly competitive and globalized market; On the other hand, part of the construction of a society that is more just and fraternal for all.

In addition, our other entrepreneurial achievements, such as ISO standards and environmental quality, make a very expressive aspect and show business commitment to contribute to a society with a quality of life for all.

6 - SOCIAL AND ENVIRONMENTAL RESPONSIBILITY

To environmental management and social responsibility, for a development that is sustainable economically, socially and ecologically, it is necessary to have executives and professionals from organizations, public and private, that incorporate innovative production technologies, structured decision-making and other systemic events (system) required no context in which to insert.

The economic development in the environment is closely linked. It is only smart or use of natural resources for or development in case of parcimônia and responsibility not to use two referred resources. On the contrary, the degradation and chaos will be ineffective. In accordance with Table 1, in order to seek sustainable development, which in three fundamental criteria must be obeyed simultaneously: social equity, ecological prudence and economic efficiency.

Quadro 1 - Desenvolvimento Sustentável - Tripé gives business sustainability

Fonte: www.copesul.com.br

Os novos tempos, according to Tachizawa (2002), is characterized by a rigid stance of two clients, turned to the expectation of interacting with organizations that are ethical, as an institutional image that is not a market and that is ecologically responsible.

A melhoria das condições de vida, second Coelho & Dutra (2000), passes obligatorily for a set of ações that transcends an important item of environmental preservation and expands to a melhoria das condições de trabalho, medical and social assistance, além de incentivo às cultural, artistic activities, as a preservation, reform and maintenance of public and religious children.

An environmental question is becoming more and more mandatory for two executives. The internationalization of two standards of environmental quality described in the ISO 14000 series, the globalization of two businesses, the increasing awareness of two consumers and the dissemination of environmental education to schools allow us to foresee that the future demand of consumers in relation to preservation of the environment and to The quality of life must be intensified.

In this context, Kraemer (2000) says that the organizations should incorporate an environmental variable, not an aspect of their six cenaries, into a decision-making, while maintaining a responsible position of respect for environmental questions. Experienced companies identified economic results and strategic results of the organization of an environmental cause. These results are not immediately feasible, it has been necessary for them to be properly planned and organized all the steps for the internalization of the environmental variety to the organization so that it can achieve or achieve environmental excellence, planning with its competitive advantage.

In information on the environment, it should include Accounting, because, at that time, 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.

7 - ENVIRONMENTAL ACCOUNTING - REPORTING FOR A SUSTAINABLE, RESPONSIBLE AND TRANSPARENT FUTURE FUTURE

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 accountants have a fundamental role in this perspective, once it depends on their professionalism, to elaborate a suitable model for this entity, to encourage companies to implement environmental gestures that you can manage by accounting, we are social partners, in addition to creating systems and methods of measurement two elements and to show a business as vantagens dessas ações.

For Sá (2001), as social and environmental demands, those of the market, an imperialist struggle, an extreme speed of communication, or a frightful progress that does not process information, as scientific applications are increasingly used as we all know human beings, we were fathers who inspired the modifications of the city, also in accounting.

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. Então, enquanto o 'encaixe' não é perfeito, make it a certainty that a countable event or a countable degradation goes together.

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.

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

• a definition of environmental custody; in the form of an environmental liability measurement, highlighting for or against long-lived assets, and; intensive use of extensive explanatory notes and the use of environmental performance indicators, standardized, and no process for the provision of information ao public.

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.

A Accounting will not solve the environmental problems, more face to its capacity to provide information, it can alert the various social actors to the seriousness of the experienced problem, helping in this way in the search for solutions.

7.1 - PURPOSE AND TARGET OF ENVIRONMENTAL ACCOUNTING

There are three basic reasons for the company to add an Environmental Accounting:

Reason for internal management - It is related to an active environmental management and its control.

Legal requirements - A growing legal and regulatory requirement can compel the directors to control more of their environmental cliffs, under penalty of fines.

Demand two participants - The company is increasingly submerged to internal and external pressões. These demands can be two companies, shareholders, public administration, clients, banks, investors, ecological organizations, insurance companies and local communities.

I specifically agreed to know why the company wanted an Environmental Accounting system. In our words, what results do you expect to get. It is important to know what are your goals.

• Knowing how to comply with the company with the current environmental legislation; Assist the management of its decision-making process in the establishment of a policy and the objectives of environmental management; Check the evolution of the environmental performance of the company through time and identify as Tendencies that are observed; Detect the areas of the company that need special attention (critical areas) and the significant environmental aspects; No case of companies with an environmental policy that is already established: to ensure that the objectives set by the company are met; Identify opportunities for uma melhor manages two environmental aspects; Identify strategic opportunities: how a company can obtain competitive advantages due to specific melhoras in environmental management: which are the melhoras that give value to the company.Obtain specific information to make against two specific participants.

The participants (according to section 2) can be: directors, entrepreneurs, shareholders, local community, public administration, clients, suppliers, investors, banks and financial entities, insurance companies, ecological organizations, universities and research centers and their interests are not described 3.

Quadro 2 - Participants involved in social and environmental responsibility

Fonte: Fenech (2002)

Quadro 3 - Specific interests of each participant

PARTICIPANT	PRINCIPAIS INTERESSES
1 - Workmen	Guarantee of emprego. Salários. Pride and feeling of dignity. Saúde e segurança no place no trabalho
2 - Local community	Risco de saúde. Noises. Odores. Waste expelled not only, water and ar. Conhecimento da atividade da Empresa. Accident ridges.
3 - Clients and suppliers	Qualidade dos produtos. Price. Segurança produtos us. We guarantee products.
4 - Public administration	Compliance with legislation. Accidents and complaints. Resource consumption. Evidence that a company complies with its commitments
5 - Financial entities, investors and shareholders.	Financial results. Information about responsibilities and legal obligations and I respect third parties. Custos ambientais e sua gestão. Investigators set. Vantagens trade related to environmental management. Custo do não legal compliance.
6 - Ecological organizations	Environmental information not local level. Impact us ecosystems. Environmental impacts of the product or service.

Fonte: Fundació Fórum Ambiental (1999).

7.2 - AREAS OF ENVIRONMENTAL ACCOUNTING

The three main areas that we classify instruments of Environmental Accounting are: production (aspects), management (decisions) and the environment (impacts).

7.2.1 - Environmental aspects - the specific elements of the activities, products or services of the company that can integrate positively or negatively with the environment.

7.2.2 - Decisões ambientais - includes all the policies, strategies, plans of work and work instruments that the company adotes to develop a specific environmental management of the company.

7.2.3 - Environmental Impacts - defined as any type of environment, whether adverse or beneficial to the result, totally or partially, of the activities, products or services of the company.

7.3 - MOMENTS OF ENVIRONMENTAL ACCOUNTING

There are three moments without defined process of Environmental Accounting according to Fundació Fórum Ambiental (1999).

7.3.1 - Measure - consists of obtaining relevant data. For this it is precise to define, before, the areas of environmental influence and breeding of value that should be studied, and the indicators to be used to obtain adequate information on each relevant aspect within each area.

Once they are established at the end, the recipients and the criteria of Environmental Accounting, we can enter in detail of their three main stages: tailor-made, to assessment and communication.

Or that the faith, this state, is transforming scattered and heterogeneous information into data that you use, compare, and analyze. For this, it is necessary to define, before, the areas of environmental influence and breeding of value that must be studied and the indicators to be used to obtain adequate information on each relevant aspect within each area.

The main instrument of measurement is the environmental indicators that express useful and relevant information on the environmental performance of the company and on its efforts to influence such performance.

7.3.2 - Assessment - consists of the analysis and conversion of two data in useful information for decision making, as well as the assessment and consideration of this information.

Once measured by the environmental performance of the company, with two indicators, we transform a scattered information into a data system. This is the moment to evaluate and analyze these data, comparing reality as objectives, policies and resources of the company.

In this phase, there are several important activities to be carried out:

• Analyze, debug and explore the data to obtain the required information, so that decisions can be made in the company. Validate such information through comparison, weighing and analysis of the environmental portfolio.

7.3.3 - Communication - for the environmental assessment of the company, both inside and outside the company. Such communication process consists of the transmission of information on the environmental performance of the company and two external or internal stakeholders, based on the assessment that the management makes of the needs and interests, both of the company and of two different stakeholders.

7.3.3.1 - Destination and reasons (for what?) - A communication could interest a large number of participants, with different interests and priorities.

In the first place, information must be given to or intended for. From then on, it should become established or contained in the form of communication that most interests of the company and demands of two different stakeholders. Or box 4 disagrees about the reasons that are part of you need environmental information.

Quadro 4 - Necessidade de informação ambiental

PARTICIPANTS	WHY DO WE WANT ENVIRONMENTAL INFORMATION
1 - Workmen	-Check that your business is responsible, and that any environmental risk or health risk is effectively managed. -Appreciate how your work has been contributed to the environmental performance of the company. -Understand what are the reasons that led the company to invest in the environment and how these years can affect their businesses and workplaces.
2 - Local community	-Understand how the operations of the company affect the quality of the water, the water, and not only at the local level. -Conform to the existence of processes and programs underway to manage the cliffs and the environmental impacts.
3 - Clients	-Avaluate the convenience of the company as a potential supplier. -Compare atuação da Empresa with alternative suppliers. -Be informed about possible cliffs and responsibilities environment potential. -Be informed of two environmental impacts associated with products and services that they purchased.
4 - fornecedores	-Understand or establish your client in respect of environmental management -Confirm your client establishes some pre-requisite to suppliers before hiring or buying.
5 - Public administration	-Conform with precision or what a company is doing to manage and improve its environmental performance. -Ensure or legal compliance by the company. -Taking idéias gives business practice for or disengagement of new regulatory standards.
6 - Financial entities, investors and shareholders.	-Avalidate or financial risk to be able to make weighted decisions in the fields of insurance, credit and investment.
7 - Entities for environmental promotion	-Identify examples of practical boas. -Imitating as melhores atuações ambientais
8 - Ecological organizations	-Conform or potential environmental impact of the non-territorial company. -Three bases to intervene possible complaints or claims against a company or other companies of the same setor or territory. -Obter evidence and reference points for your awareness campaigns and environmental education.

Fonte: Fundació Fórum Ambiental (1999).

7.3.3.2 - Objectives and type of communication (for what?) - As of today, a company can establish its objectives of environmental communication in each case, as well as the most appropriate type or form of communication.

Abaixo, we summarize some of the objectives established by each participant, as well as a message to be launched by the company as the most appropriate communication instruments (table 5).

Quadro 5 - Objectives established by participant, company message and communication instrument.

PARTICIPANTS	OBJECTIVES	MENSAGENS	MEIOS DE COMUNICAÇÃO
Lockers	Inform the practical boas environment and your motives	Environmental policy, objectives and results.	Environmental report, Social report, Annual memorandum, Internal company newsletter.
Local community	-Melhorar a compreensão on business activities. -Prevent protests and complaints	Limitation of contamination, management of two residues responsible, attention to the interests of the community.	Environmental report, company visit, newsletter, communication department, press releases, adhoc groups for this problem problem.
Clients and suppliers	-Secure new contracts with companies. -Increase market share. -Attract new customers	We sell environmentally safe products, I want to contribute to the safety of the consumer, I am transparent in the face of environmental problems, I am willing to meet the demands of the supplier.	Marketing, Product environmental labels, bad address to customers and large suppliers.
Public administration	-Inform us about environmental management practices.	Environmentally responsible activities, summary of benefits and benefits of environmental settings.	Environmental report, ISO Certificate, negociação.
Financeiras entities and investidores	-Mudar percepção de risco -Melhorar taxa credit. -Attract investors. -Future two products	Gestão do risco, economy of costs through an environmental management.	Environmental report, Social report, Annual report, Boletim, Informação de imprensa.
Shareholders	-Increase or price da ação. -To reaffirm the shareholders. -Attract new shareholders.	Gestão do risco, economy of costs through an environmental management.	Environmental report, Social report, Annual report, Boletim, Informação de imprensa.
Ecological organizations	-Move your perception of the company. -Give a basis for the discussion of the activities of the company	Melhora da atuação environmental, interests in cooperating to improve the environmental issues	Environmental report, Visits, Annual memorandum, negotiations, Newsletters, Printing information.

Fonte: Fundació Fórum Ambiental (1999).

7.4 - CLASSIFICATION OF ENVIRONMENTAL ACCOUNTING

EPA (2002) classifies the types of Environmental Accounting according to the following table:

Types of Environmental Accounting	Focus	Aimed at user
a) National Accounting	Macroeconomic, National Economy	External
b) Accounting of Financeira	To company	External
c) Managerial or Custos Accounting	A company, Departments, Linha de Produção, etc.	Internal

Fonte:

7.4.1 - National Accounts - a macroeconomic measure. O Thermo Environmental Accounting is referred to the National Economy. For example: o Thermo Environmental Accounting can be used in physical or monetary units in accordance with the consumption of Natural Resources da Nação, sema renováveis ​​ou não renováveis. In this context, the Environmental Accounting has been called "Natural Resources Accounting".

7.4.2 - Financial Accounting - related to the preparation of two financial statements that are based in accordance with the Financial Accounting Standards Board (FASB) and the Generally Accepted Accounting Principles (GAAP). Environmental Accounting, in this context, refers to the estimation and information of environmental responsibilities and the costs of the financial viewpoint.

7.4.3 - Managerial Accounting - the process of identification, compilation and analysis of information, mainly for internal purposes. It is intended for the administration of two measures, especially for making administrative decisions not in the field of production and other.

In this sense, we can determine that there are three possible contexts where the Environmental Accounting is applied or thermo, one applied to the National Accounting, encompassing macroeconomic aspects, and the other two related to microeconomic reality, as a business unit, which is what interests us.

Posto isto, can be defined to Contabilidade de Gestão Ambiental as an identification, estimation, analysis, or internal report, I use two materials and information on the energy flow, I provide environmental information on custody, and other information on two issues for It has made a conventional and environmental decision within an organization.

In application of the Environmental Management Accounting, it can promote large population pools in waste management, since the costs of managing 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, and environmental risks and responsibilities, are the most difficult to endorse.

To Contabilidade de Gestão Ambiental, second to EPA (2002):

• It focuses on the internal costs of the company, including external costs on the company, at a particular stage in the accounting for environmental costs, not subject to environmental information or other custody, but also explicit information on the fluxes of the material and energy data that may be available. used for most types of activity or decision-making within a given organization, but is particularly useful for proactive environment activities in Germany.

In this context, accounting for environmental management incorporates and integrates two three blocks of buildings for sustainable development: environment and economy.

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, fluxes of deposition and final deposition, monetary assessment of custos, poupanças and recipes related to activities that present potential environmental impacts.

7.5 - BENEFITS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING

7.5.1 - Benefits you promote to industry

• It identifies, estimates, allocates, administers and reduces costs, particularly the environmental types of costs. It controls or uses the energy flows of two materials. It provides the most accurate and detailed information to support or establish participation in voluntary programs, effective costs for To improve or perform environmentally, information is more accurate and more detailed for the environmental performance report, assiming to the image of the company as stakeholders, such as clients, local communities, employees, governments and suppliers.

7.5.2 - Benefits are potentia à sociedade

• allows or more efficient use of natural resources, including energy and water, reduces external costs related to industrial pollution, as well as the costs of environmental monitoring, providing information for decision-making, according to public policy, providing environmental information industrial sector that can be used in the broader context of the evaluations of performance and of environmental conditions in economies and geographic regions.

The examples of many environmental initiatives that benefited from Contabilidade de Gestão Ambiental include:

• prevention of the design and implementation of the environmental management system, project for the environment, calculation of two costs, benefits and benefits of projects, establishment of quantified goals of external performance of waste, investments and responsibilities in the environment, purchase environment, environment, environment, two areas / environment ou da sustainability de produção mais limpa, prevenção de poluição, gestão da cadeia de fornecedores e proyetos de eco-designavaliação de investimentos, calculation das opções de investimentopreço dos produtoselaboração de orçamentosavaliação do environnno performance do dos indicators e benchmarkingrelatório.

8 - CONCLUSION

The objectives of the administration, traditionally, were to be exclusively economic. According to Callenbach (2003), since the Second War, it did not begin with a growing integration of the social dimension into the economy, or the administrative council was gradually expanded to include an ecological dimension.

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, blaming sanctions on violators, forcing companies to face with seriousness and responsibility for environmental variables in their operational strategy.

The company is immersed in the company, in which it seeks its clients, employees and other necessary inputs for its operation. He did not stick to just the financial results expressed in his balance, but more innovative in formulating a social balance, in that he endorsed his contribution to society.

Therefore, it is verified that the company that gives permission for the company to continue and that the resource holders do not want to indefinitely risk their patrimonies in companies that refuse to take preventive measures in the social and environmental area. Posição semelhante assumem os consumers.

Professionals who are competent can not compromise health in order to remain unsuitable.

Logo, the company needs to adapt to the parameters required to not attack the environment and, by means of reconnection and disclosure of its environmental liability, it gives evidence of two environmental assets and two costs and expenses with preservation, protection and environmental control, the It becomes clear to a company or level two efforts that we see developing with a view to or attainment of such objectives.

The accountant, as Sá (2000) mentions, needs to appear before the meeting, at the disposal of the 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.

Starting from this premise, the Accounting Office could not date dated writing and quantitative measurements of the patrimony of the company. It must be open to technological evolution and rapid changes in the modern world. Being present in Luta for natural environmental preservation, creating models that are effective and guiding or entrepreneurs in the application of these models to satisfy the needs of the wealth of the company with efficiency and also satisfy the needs of the natural environment.

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