Environmental indicators as accounting information system
I summarize
Or greater challenge, when it comes to discussing the environmental question, or to make economic growth compatible with environmental preservation. For this reason, the demonstrations can be the appropriate channel for such events, mainly because they contain all the information pertinent to the equity situation and the company's performance in a certain period. A company is learning about the environmental actions of the organization through external dissemination of timely environmental information on environmental reports, social balance and environmental performance indicators. The use of environmental performance indicators relies on the dissemination of eco-efficiency indicators on the necessary measures to confer transparency on the business of companies. These indicators will be more valuable if they are transparent in time,They consist of relative indicators and are compared with indicators of other companies. A participation in Accounting is of extreme importance, it will awaken or interest you for environmental questions, helping the business class to implement, in its management, environmental variables, not just to be included in the legislation, but for a true ecological awareness. Therefore, Accounting must show the measures adopted and the results achieved by the company not in the process of protection and preservation of the environment, since it is also responsible for the communication between the company and the company.Helping the business class to implement, in its management, environmental variables, not just to be included in the legislation, but for a true ecological awareness. Therefore, Accounting must show the measures adopted and the results achieved by the company not in the process of protection and preservation of the environment, since it is also responsible for the communication between the company and the company.Helping the business class to implement, in its management, environmental variables, not just to be included in the legislation, but for a true ecological awareness. Therefore, Accounting must show the measures adopted and the results achieved by the company not in the process of protection and preservation of the environment, since it is also responsible for the communication between the company and the company.
1 - Introduction
Accounting is conceived as a formal and structured information system, having as two main objectives to inform or control the patrimony, performance appraisal and decision-making. For this he needs a body of councils and a methodology that we can represent, objectively, the economic events that take place in companies.
The environment in which these events is occurring is being interfered with by several that were not the object of conceptual and methodological classification by Accounting, as in the case of environmental issues.
Also, it is necessary that Accounting, as an information instrument for decision-making, is able to develop and incorporate, in its concepts and methods, ways of recording and measuring economic events related to the environment, capable of showing results given Environmental management, strictly accompanied by a set of indicators presented in explanatory notes, promoting a society to assess or environmental performance of the organization.
The environmental indicators express useful and relevant information about the company's environmental performance and its efforts to influence such performance. There are specific calculations of a specific aspect that can be used to accompany and demonstrate or perform.
São variáveis specific to each environmental factor, which allows the attachment of oscillations of behavior and / or functionality of the factor, making it the most suitable element for a qualitative and quantitative analysis of the variations of the environmental quality of an ecosystem. Or achieve two environmental objectives of a company can be measured by these indicators.
The environmental indicators are closely associated with the methods of production and consumption; Frequently reflects intensities of emissions or use of two resources and their trends and developments within a certain period. We can serve to show the progress made in order to dissociate the economic activities from the corresponding environmental pressures.
Therefore, for these to be calculated, Paiva (2003) says that it is necessary for the company to disclose some information related to the environment that will serve as data in the generation of new information, which in turn will bring valuable information for decisions that involve the position. Economics of the company in its relationship as an environment, affecting its present position, but fundamentally not future.
Starting from this premise, what this work is focusing on or following: environmental performance indicators, types of indicators, categories of environmental indicators, classification of two environmental indicators and environmental indicators as accounting information system.
2 - Environmental performance indicators
As organizations produce environmental impacts on various levels, including local, regional, national and international spheres, which affect water, water, and biodiversity. Some of them are easy to understand, while others place important challenges of valuation, due to their complexity, uncertainty and synergies.
The environmental performance indicators (“environmental performance indicators” - EPI's) synthesize quantitative and qualitative information that allow the determination of the efficiency and effectiveness of the company, from an environmental point of view, using the available resources.
São use to guide, manage and communicate or environmental performance. There are simple information and guiding instruments for the objective of continuous melhoria, which allows us to increase clarity, transparency and comparability of the information provided by the organization.
The environmental performance indicators are useful for different stakeholders, as follows:
| Public authorities | Pollutant emissions for or alone, water and water |
| Surrounding community | Níveis of noise next to the company |
| customers | % of suppliers with environmental value |
| Lockers | Annual number of hours of environmental training |
| Financial Institutions | % of investments in production technology more clean |
| NGO | % of purchases of environmentally friendly products |
The relevant environmental performance indicators, from the financial point of view, currently practiced, second to UNCTAD / ISAR - United Nations Conference on Trade and Development / Initiative for Social Action Renewal, apud Nossa (2002), são:
- Capital investment related to the environment; Operational and administrative costs related to the environment, such as the percentage of sales, added value, net income, divisional income or other units of expenses, such as, for example, custo de produção ou custo local sales; Total costs in accordance with regulations; Fines and penalties, costs with recovery and damages; Waste and disposal costs for material costs; Avoided costs / benefit from pollution prevention measures; Reduced custody of the purchase of materials resulting from recycling or reuse; Marginal costs of environmental protection measures; Insurance premiums as a measure of effectiveness of risk management activities; Reduction of emission / waste; Environmental investment / total investment;Energy costs or fuel consumption or packaging custody; Doações and other environmental costs
3 - Types of indicators
A distinction can be made between three different types of environmental indicators:
- Absolute and Relative Indicators. Company, Work Center and Process Indicators. Indicators Related to Quantity and Custo.
3.1 - Absolute Indicators –São indicators that we report basic data for analysis or interpretation. As an example of an absolute indicator, kg of aluminum sucata. The absolute indicators are global or reflect two environmental impacts.
From an ecological point of view, the absolute indicators are the main focus, which represents the consumption of resources by the company and its emission of polluting substances, for example, or energy consumption in kilowatts / hour or a quantity of waste in tons.
3.2 - Relative Indicators –São indicators that we compare given with other parameters. An example of this indicator, kg of aluminum sucata per ton of product, the absolute levels of emission or consumption of resources with other significant reference data. The relative indicators illustrate the environmental efficiency of production.
Demonstration or environmental behavior of a company in relation to its size or production capacity. Regarding the absolute indicators of the increase in degree of environmental pollution, the relative indicators show the environmental measures that give rise to more efficient times.
3.3. - Company, Work and Process Center Indicators - Environmental indicators can refer to different equipment and, consequently, can be obtained from data from the entire company, from projects or individual work centers and from department or specific production process. Therefore, we can divide into indicators of company, work center and process.
The indicators determined at the level lower than the organization (production process) are appropriate as instruments of planning, control and supervision for the department in question. In order to detect fractional points and quickly initiate corrective actions, the consultant determines them at shorter intervals, for example, quarterly, monthly or weekly.
Determining the process indicators is especially important for monitoring the main focus of resource consumption and the main cause of emissions.
The indicators of the company's facilities, on the other hand, serve as a source of information on general behavior for environmental management during a longer period of time, as well as internal information, for example, annual information for the executive directorate.
Indicators of work centers can be used additionally to illustrate environmental impacts of environmental declarations.
3.4 - Indicators Related to Quantity and Cost - Environmental indicators can be related to quantity, ist, and physical measures such as kilograms, tons, merchandise, etc. Due to the increasing relevance of two aspects related to environmental protection costs, we can develop at the same time indicators related to costs (indicators of environmental costs).
Considering the indirect costs of waste disposal (armazenamento, transport, pessoal and purchase costs of two materials for disposal) the own taxes and two waste disposal, we can obtain favorable conditions to adopt effective environmental protection measures in relation to their custody.
Based on these environmental stewardship assessments, the absolute values of the quantities purchased or eliminated are always applied, as we apply the pertinent internal costs, for example: the quantity of waste determines the proportional costs of elimination of waste, or energy consumption determined costs in concept of energy.
4 - Categories of environmental indicators
ISO 14031 is a standard whose objective is to define a process of Environmental Performance Assessment for two Organizational Systems. In accordance with this document, the Indicators for Environmental Performance Assessment are used by organizations as a means of presenting quantitative or qualitative data or information in a more comprehensive and useful way. They help convert selected data into precise information regarding environmental performance, through the performance of environmental management of the organization, the environmental performance of operations of the organization or of the environmental condition.
The Environmental Indicators are defined in three categories. Depending on the disclosure or environmental impact of a company (environmental behavior), environmental management activities, or the external environment situation of the company, the following groups can be differentiated:
- Indicators of Environmental Performance or Performance Indicators of Environmental Management Indicators of Situation or Environmental Status.
4.1 - Indicators of Environmental Performance or Performance
These indicators allow us to assess and control the environmental impacts. Divided into areas of material and energy indicators and transport infrastructure indicators, center is not planning, control and monitoring of the company's environmental impact.
4.1.1– Material and Energy Indicators
a) Input Indicators
The input indicators allow observing the flow of important materials, water and energy within a company. It allows us to pursue the main objectives and to obtain appropriate measures of optimization. These measures are:
- Efficient use of raw materials, water and energy; A reduction of two production costs by reducing consumption or consumption; A reduction of two residues and emissions by means of an integrated environmental protection; A reduction of degradation of the environment in preliminary stages of production; To development of safer products for the environment.
a) 1 - Materiais
The material indicators can be illustrated in absolute terms and relative terms, ist, in proportion to the Production Performance (RP) or the Production Unit (UP).
It is important not to establish two material indicators and report the main raw materials and the auxiliary and secondary materials of the company. Preparing a balance of inputs and outputs can help determine a structure, such as undertaken for the eco-balances.
The environmental indicators help to control the substitution of problematic materials by safer alternatives for the environment, such as: renewed raw materials, reused packaging, recycled raw materials, etc.
Quadro 1 - Indicators of Materiais
| Indicator | Unit | |
| Total material consumption | Absolute em t | t |
| Efficiency of raw materials | Entry of raw materials em t
RP em t |
% |
| Total amount of packaging | Absolute em t | t |
| Proportion of packaging of the product | Packaging quantity em t
RP em t |
% |
| Proportion of reusable packaging | Reusable packaging in t
Total packaging in t |
% |
| Diversity of dangerous substances | Quantidade | number |
| Perigious Substances Tickets | Absolute in kg | kg |
| Proportion of raw materials renewed | Amount of raw materials you renew in t
Material consumption in t |
% |
| Problematic matters in the environment | Absolute in kg | kg |
| Alternative materials safer for the environment | Absolute in kg | kg |
| Material costs | Absolute in values | values |
| Packaging covers | Absolute in values | values |
| Specific packaging costs | Packaging costs in
RP values |
Values / UP |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
a) 2 - Energy
These indicators provide the necessary information to illustrate the importance for a company of low energy sources in emissions, such as natural gas or renewable energy sources. Or energy consumption can be related as production yield (PR) obtained by a company and concretely represented by production unit (UP).
Outra measure for decision making and energy intensity, which represents a proportion of a process, a machine, or a specific department as a part of the total energy consumption. For production processes that require a higher energy quantity, it is helpful to determine energy indicators relative to the process to observe efficiency.
Quadro 2 - Energy Indicators
| Indicator | Unit | |
| Total energy consumption | Absolute | kWh |
| Specific energy consumption | Total energy consumption
RP |
kWh / UP |
| Power Source Quota | Consumption by energy source in kWh
Total energy consumption in kWh |
% |
| Energy intensity | Energy consumption of a process (product) in kWh
Total energy consumption in kWh |
% |
| Quota of sources of energy renewed | Renewed energy input in kWh
Total energy consumption in kWh |
% |
| Total energy costs | Absolute in values | values |
| Specific energy costs | Total two energy costs in values Total two production costs in values | % |
| Specific energy costs by source of energy | Costs by energy sources in values Consumption by energy sources in kWh | values / kWh |
| Cost savings provided by energy conservation | Absolute in values | values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
a) 3 - Water
The indicator of total water consumption is determined for all types of water and all water consumption points. A distinction can be made between potável water and raw water (surface water, spring, lake, river or chuva). The indicator "quota of type of water" indicates the proportion of a specific type of water in percentage in relation to total consumption. Or specific water consumption, on the other hand, indicates or water consumption in cubic meters (m3) per unit produced (item, batch, kg, etc.), and, therefore, it considers the variations in production volume.
Depending on the intensity of water (quota of water consumption of a process or product) it is also worth establishing indicators for individual processes (products, equipment, facilities).
Quadro 3 - Water Indicators
| Indicator | Unit | |
| Total water consumption | Absolute in m / 3 | m / 3 |
| Quota of water type | Consumption by type of water in m / 3 Total consumption in m / 3 | % |
| Specific water consumption | Water consumption in m / 3 in kWh
RP |
m / 3 / UP |
| Water intensity | Water consumption of a process (product) in m / 3
Total water consumption in m / 3 |
% |
| Custos of water | Absolute in values | values |
| Specific water tastes |
Water costs by values Total production costs in values |
% |
| Specific water custs by water quality | Costs by type of water in values
Consumption by type of water in m / 3 |
values / m / 3 |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) Saidas indicators
The output indicators are used to monitor emissions and waste flows as well as to control aspects of two products relevant to the environment. Your goals are as follows:
- Identification of the main sources of emissions and waste; Reduction of fluxes and costs of two atmospheric emissions / waste water; Optimization of environmental aspects of two products; Reduction of local environmental impacts.
b) 1 - Waste
The indicators of waste are of great importance for the management of the environment. Based to establish indicators of waste and the total quantity of waste measured in kilograms or tons.
The waste can be destined for recovery or disposal. Within the group, two wastes to be recovered are found to be recycled. A proportion of recycled waste is percentages (recycling tax), it is obtained or related the recycled material with the total quantity of waste. The percentage of waste that is destined for disposal, through removal from office, in relation to the quantity of waste indicates the disposal tax in percentage terms.
Quadro 4 - Waste Indicators
| Indicator | Unit | |
| Total amount of waste | Absolute em t | t |
| Specific amount of waste | Type of waste in tProdução | kg / UP |
| Waste for recycling | Absolute recycled waste em t | t |
| Waste for disposal | Absolute non-recycled waste in t | t |
| Recycling bin | Amount of recycled waste in t Total amount of waste in t | % |
| Elimination tax | Amount of waste not recycled in t Total amount of waste in t | % |
| Waste that requires special supervision (dangerous waste) | Absolute perigous residues in t | t |
| Taxa of perigosos residues | Amount of dangerous waste in t Total amount of waste in t | % |
| Waste costs | Absolute in values | values |
| Specific waste costs | Total waste costs in values Total production costs in values | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) 2 - Atmospheric emissions
As emissions to the atmosphere are of special importance due to its various environmental impacts (pollution alone, etc). The absolute quantities of toxic substances emitted can be used as basic indicators. Due to the variety of emissions in the atmosphere, the indicators should limit the most relevant substances. These include: nitrogenous oxide, carbon dioxide, carbon dioxide, particles and organic compost.
A useful method of obtaining data on emissions and calculating from numbers of inputs and the quantity of energy consumed.
Quadro 5 - Atmospheric Emissions Indicators
| Indicator | Unit | |
| Amount of emission to the atmosphere | Absolute in m / 3 | m / 3 |
| Emission charge to atmosphere | (CO2, NO, VOC, particles, SO2) absolute in kg | kg |
| Emission load to atmosphere per product unit | Emission load in the atmosphere (CO2, NO, VOC, particles, SO2) in kgRP | kg / UP |
| Purification costs | Absolute in values | values |
| Specific tastes of purifying the atmosphere | Absolute in values Total two costs of production in values | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) 3 - Residual Water
A total quantity of wastewater in cubic meters is obtained from the soma of all the contaminated and non-contaminated water flows that are discharged from the collector or the sewage network. The indicators quantity of non-contaminated water and contaminated wastewater can be determined based on numbers.
Quadro 6 - Residual Water Indicators
| Indicator | Unit | |
| Total amount of wastewater | Absolute in m / 3 | m / 3 |
| Waste water is not contaminated | Absolute in m / 3 | m / 3 |
| Contaminated wastewater | Absolute in m / 3 | m / 3 |
| Amount of specific wastewater | Total amount of wastewater in m / 3RP in t | m / 3 / t |
| Total contaminated substances | Absolute in kg | kg |
| Absolute contamination (P, N, AOX, heavy metais, …….) | Absolute in kg | kg |
| Specific pollution load | Pollution load (P, N, AOX.,,,,,) in kgRP in t | kg / t |
| Concentration of pollution from waste water | Contamination in kg Quantity of wastewater in m / 3 | g / m / 3 |
| Wastewater Custos | Absolute in values | values |
| Specific wastewater slopes | Total waste costs in values Total production costs in values | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) 4 - Products
Product indicators measure the environmental impact of products, individual or the full range of products. It also indicates relative vantages in comparison with other products and / or competitors. The product indicators can refer only to environmental aspects of the internal manufacturing process of a company, or to the complete life cycle of the product.
Or first, given that it is necessary to establish the product indicators as absolute quantities of the product measured in items or kilograms. The relative indicators of the product should be developed especially for the particular company, since the respective attributes of the products differ depending on the company or setting. For example, we can refer to the following aspects of the product: possibility of recycling, environmental labels received, way of disposal safer for the environment, use of renewed raw materials, efficient manufacturing as many years of resources. low production and use in emissions and useful life of the product.
For a strategic orientation of two environmental products, it is possible to use such indicators as “income from eco products” or “proportion of income from eco products in relation to total income”.
Quadro 7 - Product Indicators
| Indicator | Unit | |
| Proportion of products with environmental label | Quantity of products with environmental labels in UP Total quantity of products in UP | % |
| Proportion of products made with organic raw materials | Quantity of organic raw materials products in UP Total quantity of products in UP | % |
| Proportion of products made with recycled materials | Quantity of products of recycled materials in UP Total quantity of products in UP | % |
| Proportion of reused packaging | Quantity of packaging reused in t Total quantity of packaging in t | % |
| Proportion of packaging of the product | Quantity of packaging in t Total quantity of products in t | % |
| Eco-product income | Absolute in values | Values |
| Proportion of income from eco-products | Income from eco-products in values Total income in values | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
4.1.2 - Infrastructure and Transportation Indicators
The indicators of transport infrastructure refer to environmental impacts caused by manufacturing equipment and production logistics. These indicators can help to achieve the following goals: efficient use of the environment of the equipment in the production area, optimization of logistics and two transport costs and supervision of two local environmental impacts.
a) Infrastructure Indicators
Valuing existing equipment by type and quantity of a need to establish environmental indicators in the category of equipment and infrastructure. Based on this, it is possible to determine the details or environmental impact of each machine.
Or use of space can serve as an indicator. Coming to the total area of the company, the areas can be divided into closed areas and green areas (an area that allows drainage of water from the chuva), and illustrated in their respective absolute square meters or relative units, such as um so much for cento gives total surface.
Quadro 8 - Infrastructure Indicators
| Indicator | Unit | |
| Instalações submetidas à authorization | Number second to Lei de Proteção Ambiental | number |
| Proportion of facilities submitted to authorization | Number of installations submitted to authorization Total number of machines | % |
| Proportion of efficient machines every year in the environment | Efficient machines in an environment-friendly year Total number of machines | % |
| Perigious incidents | Number of dangerous incidents reported | Number |
| Machine availability | Average availability in hours Possible availability in hours | % |
| Equipment approved quanto ao environment and security | Equipment examined Total equipment | % |
| Proportion of closed area | Closed area in m / 2 Total area in m / 2 | % |
| Proportion of green area | Green area in m / 2 Total area in m / 2 | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) Transport Indicators
The importance of transportation to environmental protection has increased greatly. Among the problems not only included the reduction of two environmental impacts, such as air pollution, energy consumption and noise, but also the assurance of a safe transport logistics: a requirement that is becoming totally important in all types of companies.
A distinction can be made between the transportation of passengers and merchandise. While manufacturing companies should focus on the transport of goods and raw materials when establishing their indicators, or transport of passengers and relocations by businesses that are the most important for service companies. Transport indicators are especially important for commercial companies, since their main business field consists of distributing merchandise.
Quadro 9 - Transport Indicators
| Indicator | Unit | |
| Volume of merchandise transport | Absolute em t ou t-km | t (ou t-km) |
| Proportion of means of transport | Volume by means of transport in t (ou t-km) Total volume of transport in t (ou t-km) | % |
| Intensity in transport | Volume of merchandise transport in t (ou t-km) RP | km (ou t-km) / UP |
| Capacity utilization rate | Amount of transport in t Maximum amount of transport in t | % |
| Total transportation of perigious merchandise | Number | number |
| Proportion of means of transport for dangerous goods | Number of transport by means of transport (train, cart,…) Total number of transport | % |
| Dislocation for business | Absolute in km | km |
| Dislocation by business by employer | Dislocation by businesses in km Number of employees | km / E |
| Meio of transport due to relocation by business | Dislocations by business in km Total transport volume in km | % |
| Traffic between homes and trabalho | Absolute in quiilometragem de passageiros (p-km) | p-km |
| Traffic between or domicile and work per employer | Traffic between homes and work in o-km Number of employees | p-km / E |
| Traffic between domiciles and work by means of transport. | Traffic between homes and work in km Total transport volume in km | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
4.2 - Environmental Management Indicators
References to the actions of the organization that the management is undertaking to minimize the environmental impact of the company. The efforts of management aimed at facilitating the necessary infrastructure for a successful environmental management. These indicators serve to measure information and for internal control. Its objectives are:
- Measure how well the environmental aspects of the company activities are integrated, Show connections between the environmental impacts and the activities of environmental management, Assess the status of its implementation, Control and supervise environmental policies, Enable the integration of various environmental costs in environmental management.
Indicators of performance of environmental management can also refer to individual functional areas such as shopping, product development, communications, training of people, safety and hygiene, etc. so that companies can fix different points of attention, depending on their importance. Dividem-se em: System Indicators in the Functional Area.
4.2.1 - System Indicators
a) Implementation of the System
We can also use indicators to show the status and progress of the implementation of an environmental management system. For example, large companies can determine the number (or proportion) of work centers or departments that have introduced an environmental management system. It can be done to show how many work centers (equipment, plants, etc.) have partial elements of a management system, such as an environmental program.
The indicators related to environmental audits can reflect the performance of the two internal control procedures of a company.
Quadro 10 - System Implementation Indicators
| Indicator | Unit | |
| Work centers (equipments) with a system of environmental indicators | number | number |
| Work centers (equipments) with environmental programs | number | number |
| Work centers with an environmental management system in accordance with EMAS or ISO 14001 regulations | number | number |
| Environmental audits taken in consideration | number | number |
| Uncovered deviations in environmental audits | number | number |
| Corrective measures taken in consideration | number | number |
| Melhora's proposal for environmental questões | number | number |
| Proportion of environmental melhora proposals raised in consideration | Number of proposals for environmental time taken into consideration Total number of environmental proposals | % |
| Grau de consecução geral two objectives | Environmental objectives achieved Total number of environmental objectives | % |
| System implantation costs | Custos em values | values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) Legal Issues and Claims
The environmental image of a company depends largely on what the public perceives, for example, infractions of the law, accidents or pollution by odor and noise. Therefore, it is in your interest to avoid these negative incidents.
Some companies establish indicators to illustrate their environmental behavior under the criteria of compliance with legal provisions. These indicators represent a ferramenta of internal information, regardless of whether or not an environmental report is published.
An appropriate measurement gives the public perception of environmental behavior and the number of queixas received, which can be differentiated by environmental area, such as, for example, pollution by odor, noise, atmospheric or water.
Quadro 11 - Indicators of Legal Issues and Claims
| Indicator | Unit | |
| Claim for noise pollution | Number | Number |
| Claim for odor contamination | Number | Number |
| Temporais excesses two limit values | Number | Number |
| Excess two limit values per environmental area (for example: wastewater, ar, noise) | Number | Number |
| Sanções ambientais impostas | Number | Number |
| Fines imposts | Absolute in values | Values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
c) Custos Ambientais
The indicators two environmental aspects integrate aspects of the environment into the decision-making structures of the direction. Representing environmental action in the form of values of costs not more than translating environmental matters in the language of the direction. The indicators of environmental costs, therefore, can serve as motivational and incentive tools for efficient environmental protection in quantity of costs. Therefore, it is important not to represent environmental protection as something that entails costs and supposes a disadvantage for the organization, to represent it as an opportunity. Therefore, we must disclose details of areas with preventive environmental measures or integrated solutions to reduce costs.
Still, normally the Accounting of the companies does not recognize the cost reductions achieved or the existing cost reduction potentials; This is especially important to justify your efforts in environmental management. Therefore, the total cost savings must be registered to fulfill this purpose. In an analysis of total environmental costs, for example, transportation and personal costs are also included, depreciation of environmental changes and the costs of armazenamento and that, finally, we can increase the costs of purchasing two residual materials.
Quadro 12 - Custos Ambientais Indicators
| Indicator | Unit | |
| Ambient removals | Absolute in values | values |
| Proportion of environmental change | Environmental moving in values Total number of moves in values | % |
| Operational costs of environmental protection | Absolute in values | values |
| Provide two operating costs | Operational costs of environmental protection in values Total two production costs in values | % |
| Environmental management costs (post in system operation) | Absolute in values | values |
| Economy of costs gerada pelas environmental measures | Absolute in values | values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
4.2.2. Indicators of the Functional Area
a) Formação e de Pessoal
Involving the employees is an important factor in the implementation of environmental management of the company. The indicators of training and people are undertaken to show existing capacities and measures taken in consideration. Depending on the company, the purely environmental aspects can be extended to related areas, such as health care, process and security insurance or transport insurance.
Quadro 13 - Indicators of Formação e Pessoal
| Indicator | Total number | Unit |
| Training in environmental questões | Environmental training values Number of employees | number |
| Environmental training by employer | Number of employees | number / E |
| Entrepreneurs are responsible for environmental questões | Number of employees | number |
| Entrepreneurs whose environmental behavior is valued to determine their salary | Number of employees | number |
| Environmentally trained entrepreneurs | Number of employees | number |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
b) Safety and Hygiene
The indicators of environmental protection, security and hygiene are a certain league. Or equipment with high níveis atmospheres usually with high níveis de Seguridad; The environmental cliffs can be reduced avoiding accidents.
For the category of sanitary prevention, the indicator is used for the health prevention expenditure, which provides information on the preventive measures taken into consideration.
Quadro 14 - Safety and Hygiene Indicators
| Indicator | Unit | |
| Worker accidents (per 1,000 employees) | Number of labor accidents 1,000 E | number / 1,000 E |
| Days of work lost due to labor accidents | Number of work days lost 1,000 E | number / 1,000 E |
| Cases of workers' illnesses | Number | number |
| Quase accidents | Number | number |
| Health prevention expenses | Spending | values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
c) Purchase
In many sectors, the environmental management efforts of a provider have an important influence not the own environmental behavior of a company. An example of an indicator that offers information on the category of purchases and the number or proportion of suppliers that have implemented environmental policies. Other purchasing indicators refer to the number or proportion of suppliers that have an environmental management system in accordance with ISO 14001. The proportion of suppliers can be related to the number of suppliers or or volume purchased, ist in values.
Quadro 15 - Purchasing Indicators
| Indicator | Unit | |
| Fornecedores with environmental policy | number | number |
| Proportion of suppliers with environmental policy | Providers with environmental policy Total number of providers | % |
| Providers with environmental management systems (EMAS Regulation, ISO 14001) | Number | number |
| Environmental assessment of suppliers carried out. | Number | number |
| Proportion of environmentally endorsed suppliers | Environmental evaluations of suppliers made Total number of suppliers | % |
| Number of endorsements of suppliers made | Number | number |
| Proportion of merchandise purchased from environmentally valued suppliers | Value of merchandise purchased from secured suppliers Total value of merchandise purchased | % |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
d) External Communication
The companies that report their environmental situation and discuss with external interest groups do not necessarily understand their environmental behavior. Contudo, the environmental communication measures can help to understand the public's perception of environmental questions, as well as the importance given by the population, environmental groups, scientists, etc.
Indicators for such activities can be, for example, the number of environmental awards received as external recognition of the company's commitment to the environment, or annual expenditure for environmental sponsorship, or the number of environmental information conferences held at the local level.
Quadro 16 - External Communication Indicators
| Indicator | Unit | |
| Environmental sponsoring activities | Number | number |
| Request for environmental information | Number | number |
| Discussions with interest groups | Number | number |
| Informative local conferences | Number | number |
| Environmental awards received / positive response two communication methods | Number | number |
| Environmental sponsorship expenses | Absolute in values | values |
Fonte: http://www.ihobe.eus/Default.aspx?IdMenu=A2238BD0-3048-4D9D-AB8C-C91C6FDFD475&Idioma=es-ES (2003)
4.3 - Indicators of Situation or Environmental Status
These indicators provide information on the quality of the environment of a company, or the state of the local, regional and world environment. These information serve to obtain specific environmental performance indicator systems related to the main environmental problems. We collect the general environmental impacts associated with activities, product years and services of an organization.
An environmental situation that, among others, is influenced by the flow of entry and exit of a company, is measured and endorsed by government institutions and other public institutions using environmental indicators at local, regional, state and global scales. This allows the atual environmental problems such as, for example, those related to air pollution, waste, noise, biodiversity, water and protection of itself, to be quantified to prepare and support decisions and priorities of government environmental policy.
Many times, public environmental indicators can serve as reference data for companies that derive indicators of behavior and environmental management, as well as to identify relevant environmental impacts of their operational activities and set their priorities.
The indicators of environmental situation must determine the company's influence on local environmental conditions. These dividem-se em indicators:
4.3.1 - Indicators of the Situation or State of Water, do Solo, do Ar, Flora and Fauna
All companies must determine for themselves on which local or regional environmental problem has significant influence and where it may be valuable to determine the indicators of the environmental situation.
Below we have some examples of indicators of environmental situation:
- It could be important for a paper mill in a mixed area, with industrial and residential constructions, to measure pollution by odor in its neighborhood. An airport, which makes a greater contribution to noise pollution in a nearby povoada area, can measure snow levels. It could be valuable for an aluminum smelter to carry out or monitor the accumulation of dangerous substances, not only other plants close to the factory to effectively control emission reduction measures.
5 - Classification of two Environmental Indicators
According to the classification of the OECD - Organization for Economic Cooperation and Development, the Environmental Indicators can be systematized using the Pressão-State-Response (PER) model, which assembles in three key groups of indicators:
5.1 - Pressão - Characterization of pressures on environmental systems and can be translated by indicators of pollutant emission, technological efficiency, non-terrestrial intervention and environmental impact. The indicators of pressure on the environment and the pressure exerted by human activities on the environment and on natural resources. Here is understood by "pressões" those underlying or indirect (or seja, to activities properly related to important trends from an environmental point of view), as well as immediate or direct pressões (or seja, to use of resources and launching pollutants e of waste).
5.2. - Status - reflect the quality of the environment with a given horizon space / time: for example, indicators of sensitivity, risk and environmental quality. It refers to the quality of the environment and the quality and quantity of two natural resources. Reflect, also, or final objective of environmental policies and aim to provide a general view of the state of the environment and its evolution no time. To this category belong the concentration of pollutants in various ways, or excess of critical loads, to exposure of the population to certain levels of pollution or to a degraded environment, or the state of fauna and flora and reserves of natural resources. In practice, measuring the environmental conditions can be difficult or expensive; For this reason, pressões on the environment are frequently used as a substitute.
5.3 - Response - assessment of the responses of the company for environmental alterations and concerns, as well as for addition to programs and / or implementation of measures in the environment; We can include in this group the indicators of social adequacy, awareness and activities of important social groups. The indicators of the responses of the company show that the company responds to the environmental questions. The remetem às ações e reações individuais e collectivas aiming at:
- To mitigate or avoid the negative effects of human activities on the environment, or to adapt it; Impor a limit to the degradations that have been inflicted on the environment or remedies; Conserve and protect nature and natural resources.
Among them, it is possible to cite the resources applied to the protection of the environment, at the structure of two prices, the representative market sectors, two environmentally friendly benefits and services, the reduction of pollution taxes and the recycling of waste. In practice, these indicators essentially concern measures to combat pollution; It is difficult to obtain indicators on the actions of integration prevention measures.
The PER model is based on the idea that the human activities exercise pressões on the environment and affect its quality and quantity of natural resources (state); a society responds to these changes, adopting environmental, economic and set policies, becoming aware of changes or crashes and adapting their behavior (response of society). This model appears to be able to highlight these elements and help public decision-makers to perceive the interdependence between environmental and other questions (still, it is necessary to establish that there are more complex relationships between ecosystems and environmental-societal interactions). In figure 1, we show the conceptual structure of the OECD PER model.
Figure 1 - Conceitual Structure of the PER Model of the OECD
Fonte: www.iambiente (2003).
Depending on the objective for which or which PER is used, it can be easily adjusted according to the need for greater precision or specific characteristics.
The North American Environmental Protection Agency (USEPA) has developed studies in the area of environmental indicators and indices, number two and a modification of the PER model has been presented. Called Pressão-Estado-Resposta-Efeito (figure 2), this different model is adopted by the OECD in some fundamental points, only including a new category called Efeitos. This category is essentially related to the use of indicators to assess the existing relationships between various pressures, status and response. This type of information can be very useful in helping to delineate decision criteria not to establish objectives / goals of environmental policy.
Figure 2 - Conceitual structure of the Pressão-State-Response-Efeitos model for the USEPA
Fonte: www.iambiente.pt (2003).
Já a Agência Européia do Ambiente - AEA proposed a conceptual model, called DPSIR (figure 3), whose general philosophy is aimed at analyzing environmental problems. This model considers that Human Activities (D- “Driving forces”), only industries and transportation, produce Pressões (P - “Pressures”) not environment, such as emissions of pollutants, as quais vão degrade or Estado do Ambiente (S - “State of the environment”), which in turn will be able to originate Impacts (I - “Impacts on the environment”) on human health and our ecosystems, prompting society to issue Resposta (R - “Responses”) through political measures, such as legal norms, taxes and information production, as they can be directed to any compartment of the system.
Figure 3 - Conceptual structure of the DPSIR model for AEA
Fonte: www.iambiente.pt (2003).
6 - Environmental indicators as accounting information system
Every company must have an information system that allows it to control its environmental management and interpret events in such a way that it can issue adequate information to or for the same destination.
For Martins and Ribeiro (1995), the accounting area can be used so that its information instruments reflect the real value of the assets of the companies, their performances and, at the same time, satisfy the needs of their users, including or environmental aspect, given that all or quase all the alternatives that are presented for or control and preservation are measured and, therefore, passive for accounting and information to society.
The environmental accounting of the company is a ferramenta that allows to measure its eco-efficiency in aggregate economic terms, or to identify environmental costs that have not been identified or classified as inadequate accounts.
The accounting information system for the environment should consider, at the same time, two models of identification, management, measurement and information, the environmental indicators, which complete the management process.
In order to effectively measure two managers in the preservation and conservation of the environment, having in view a policy of sustainable development, in accounting it can be used two existing measurement mechanisms to create indicators that reflect the ecological policy of the organization, you can be chamadas of eco-indicators. These indicators can be raised from two given of the demonstrations you can tell that can be evidenced in explanatory notes.
It provides environmental accounting systems, or other types of environmental reports, with additional information that can facilitate decision-making and adoption of strategies and operations in the company, to discover new opportunities to minimize costs or invest in technologies and materials in ways more successful.
Paiva (2003) proposes the following indicators you have
| Index | Formulação | Causal relationship | I reflect |
| Investimentos ambientais gerais | Investimentos em prevention ----------
Totais assets |
Indicates the proportion between environmental assets acquired in the period and the total assets of the company. | Reflect or position the company against the environmental question, in a broad way. |
| Investimentos environmental operations | Investimentos em prevention ----------
Immobilized asset |
Reveals the evolution of two investments in prevention in relation to its manufacturing park. | Demonstrates concern with the quality of your factory park. |
| Diminuição do patrimônio two shareholders in decorrência de fatores environmentalis | You lose ambientais --------–
Liquid Heritage |
Shows the percentage of your patrimony that is being diminished due to environmental losses. | Reflect or be careful with the operations, as well as direct reflection on the alteration of patrimony. |
| You lose business environment | You lose ambientais --------–
Total Assets |
List how many percentual terms you lose will mean over the benefits and directives that the company has no period. | Reflect or awareness raising through environmental disasters. |
| Custos environmental operations | Custos ambientais ---------
Recipes Operacionais |
Indicate how many of the appropriate environment costs are not the period representing operational receipts. | It demonstrates the company's investment in the environmental quality of its products and how this relationship can affect or result. |
| Despesas ambientais e as operações | Despesas ambientais ----------
Recipes Operacionais |
It shows how much was consumed from weight, favoring the environment in the generation of operational receipts. | It reveals the relationship between the company's environmental awareness and its marketing activities. |
| Prevention and added value gerado | Total expenses with prevention ----------
Total Added Value |
Relates prevention expenses as total added value. | Reflect how the company is managing its expenses in the prevention of environmental problems with the added value of its operations. |
| Remediation and prevention | Remediation expenses ---------
Expenses with Prevention |
Indicates the relationship between remediation and prevention. | It reveals the position of the company in its relationship as a better environment. |
Fonte: Paiva (2003)
For the same author, it would be extremely simple or process of application of these indicators, or of parts, that could vary according to the interest of each company, if all the information is available or even investigated with ease. The main problem lies in the non-disclosure or disclosure in a segmented way of some numbers to be used in the composition and calculation of the indices.
Paiva (2003) says that the denominators of all the indices exist, always higher than zero, are disclosed by companies, and can be found with relative ease of the published countable demonstrations, with the exception of Remediation and Prevention. The numerators, however, by dizerem respect the numbers exclusively of environmental expenses, they are always disclosed and, when or not, it is usually incomplete or partial.
In seeking to find alternatives for me to present to the community or environmental performance, any company, in accordance with Carvalho et ali (2003), having in view a policy of sustainable development, can extract from their demonstrations some indicators, such as:
IAPL - Imobilização Ambiental do Patrimônio Líquido - indicates how much the company will apply its Non-Active Permanent Environmental resources to each real asset of Patrimônio Líquido.
CEA - Composição do Endividamento Ambiental - indicates what percentage of environmental enforceability in relation to Passive Total
LA - Environmental Liquidity - indicates how much the company has possible benefits and direct payments in the short and long term in relation to its environmental obligations.
This index will demonstrate the financial position of the company to collect the environmental liabilities incurred.
PCARL - Participation of Environmental Costs in Liquid Receipt - average or percentage of Environmental Expenses in relation to Liquid Receipt.
An analysis of the environmental custody can add greater value to be informed how many days of sale are necessary to collect the environmental costs and also what environmental custody per unit produced.
DARLL - Despesas Ambientais in relation to Net Profit - shows the percentage of Net Profit for Despesas Ambientais coverage.
CAP - Environmental Cost of Production - measures the relationship between the environmental costs and the total custody of production.
This indicator reveals only the percentage of resources invested in the preservation and repair of damage caused to the environment. Therefore, with the evidence of these expenses incurred by the general companies, it becomes possible to elaborate the minimum parameters suitable for each type of activity, for its disposition to cause damage to the environment.
UCA - Unidade de Custo Ambiental - measures the relationship between the environmental custody of production and quantity of products manufactured in a certain period.
Or aim of speeding up or environmental custody by unit produced, is the possibility of comparison with an incremental recipe provided for the valuation of two green products. An additional recipe can be compared later as a custodian of an additional recipe for the adoption of conservation measures and preservation of two natural resources.
ENC - Consumed Natural Energy - represents a great challenge for Accounting. According to the authors, measuring the renewal resources and not the existing renewals in nature will be of fundamental importance for the sustainable economic development. The objective is the relationship between or consumption of natural resources renewed and not renewed in relation to the quantity of products manufactured in a certain period.
This indicator is an indicator that is difficult to measure, at the time of traditional accounting, yet it has not been able to find mechanisms that make it possible to assess two natural resources renewed.
The authors present as a solution to eliminate this deficiency, the attribution of economic value to the resources consumed on a non-custodial basis of opportunity, understanding that this or custody of the disregarded alternative, or which will be able to trace a large contribution to Accounting for or sustainable development.
According to the Organização de Cooperação e Desenvolvimento Econômico - OECD, the indicators derived from environmental accounting are oriented to:
- Thus, you count two natural resources, which support the efforts of sustainable management of these resources; The resources applied in environmental protection.
Among these indicators we find the level of structure two resources applied in the fight against pollution and intensity of use of two natural resources. These indicators are used to integrate environmental variables into economic policies.
Environmental indicators are also derived from environmental accounting both in physical and monetary terms. The objective of the OECD is to work on the physical counting of two natural resources as a means of sustaining management of two resources, as well as the resources applied in the fight against pollution and environmental protection.
6.1 - Indicators derived from Natural Resources Counts
In order to define a common methodology, the OECD examined different approaches adopted by country-member countries in the field of accounting for two natural resources. This work will lead to the definition of pilot-reports from the OECD regarding forests and water. The basic method used for the simple pilot-accounts serves as a guide to countries that establish natural resource accounts.
As pilot-accounts, we propose tables of physical inputs-outputs, allowing to accompany production, transformation and use of each resource through the economy. Offering also a ferramenta of analysis to assess or impact the economic activity of the sector on or resource. The main flows that result from these are used to calculate the indicators of sustainable use of two natural resources. Among these indicators we find the intensities of use of two forest resources and two water resources.
6.2 - Indicators derived from Environmental Expense accounts
OECD, for several years, has studied the resources applied in the fight against pollution (LCP), whose data are published regularly and complete economic information from national countries. The indicators derived from these works reflect the level of LCP expenditures linked to GDP, as well as the structure of these resources by environmental factor and origin.
7 - Conclusion
- In Accounting, seen as an information system for the situation and the evolution of assets, economics and finance of the company, it must include, in its reports, all data related to the environment, facilitating or accessing more of this information to its large number of users., assisting the non-decision-making process. Second Leonardo (2003), the integration between environmental management and accounting tends to minimize the difficulties of establishing a set of information capable of externalizing stakeholders or environmental performance in relation to their activities. The information capacity increases when, accompanied by a descriptive accounting report, where it is possible to extract indicators of environmental, financial and economic performance assessment. From the possibility of calculating two indicators,The history of the company / environment relationship becomes registered, providing user years to accompany it. Isso possibilita, according to Paiva (2003), also that an inferência is made about this relationship, based on past and present indicators, the rumors to be taken become more clear. Verify, therefore, that Identification, measurement and disclosure of referred information, to Accounting can contribute a lot to the society of the government, seeking solutions for social problems, by way of Accounting, as a means of providing information, I must seek to respond to this new challenge, satisfying the users interested in Atuação das companies on the environment, I should also contribute to making decisions.Isso possibilita, according to Paiva (2003), also that an inferência is made about this relationship, based on past and present indicators, the rumors to be taken become more clear. Verify, therefore, that Identification, measurement and disclosure of referred information, to Accounting can contribute a lot to the society of the government, seeking solutions for social problems, by way of Accounting, as a means of providing information, I must seek to respond to this new challenge, satisfying the users interested in Atuação das companies on the environment, I should also contribute to making decisions.Isso possibilita, according to Paiva (2003), also that an inferência is made about this relationship, based on past and present indicators, the rumors to be taken become more clear. Verify, therefore, that Identification, measurement and disclosure of referred information, to Accounting can contribute a lot to the society of the government, seeking solutions for social problems, by way of Accounting, as a means of providing information, I must seek to respond to this new challenge, satisfying the users interested in Atuação das companies on the environment, I should also contribute to making decisions.Therefore, by means of the identification, measurement and dissemination of referred information, Accounting can contribute a lot to the society of the government, seeking solutions for social problems, by way of accounting, as a means of providing information, it must seek to respond to this new challenge., satisfying the users interested in the atuação of companies on the environment, I should also contribute to the decision making.Therefore, by means of the identification, measurement and dissemination of referred information, Accounting can contribute a lot to the society of the government, seeking solutions for social problems, by way of accounting, as a means of providing information, it must seek to respond to this new challenge., satisfying the users interested in the atuação of companies on the environment, I should also contribute to the decision making.I become ainda contribute to make a decision.I become ainda contribute to make a decision.
References
- CARVALHO, LN MORAES, RO JUNQUEIRA, ER Assessment of environmental performance: an approach to environmental costs and eco-efficiency indicators. http://www.eac.fea.usp.br. Access on 05 Nov 2003.ISO 14001 - Scope, implications and benefits of an Environmental Management System.
