Over the course of the year, other values will become part of the company's objective. It is clear that the shareholder maximization adds two objectives, the more difficult it is to be fully authentic if other objectives have not yet been met. Among these other objectives are so called social responsibilities, which each time more and more are taking account of the day-to-day administration and respect the quality of life of the community.
Administrators will be concerned about being subject to business management, more with people who are better than interagency. In this sense, to Accounting, seen as an information system of the situation and the evolution of the company's patrimonial, economic and financial development, it must include, in its reports, all the data related to the environment, facilitating or accessing more this information to its great number of users, assisting the decision-making process.
Therefore, Accounting, understood as a means of providing information, should seek to respond to this new challenge, attending to users interested in the atuação of companies on the environment, subsidizing or process of decision-making, in addition to the obligations with the company not that tange à social responsabilidade e à environmental questão. Therefore, it is verified that by means of the identification, measurement and dissemination of referred information, Accounting can contribute much as a company and as a government, seeking solutions for social problems, pois, being able to provide information, must seek to respond To this new challenge, satisfying the users interested in the atuação of companies on the environment, becoming, contributing, to the environmental management system
1 - Introduction
The corporate world, therefore, a fundamental role in guaranteeing the preservation of the environment and in defining the quality of life of communities of its employees. Companies socially responsáveis geram, sim, valor para quem is close. And, above all, conquer melhores results for yourselves. A social responsibility deixou to be an option for companies. This is a question of vision, of strategy and, many times, of survival.
The environmental issues are growing in importance for the business community in terms of social responsibility, the consumer, product development, legal passives and consideration. Including the protection of the environment among the objectives of the administration, substantially broadens all or the administration council The administrators increasingly have to deal with situations in which part of the patrimony of the companies is simply ceifed the hair processes that involve or resarcimento of damages caused to the environment Regardless of the damage, it can be remedied or not.
Nesse cenário, and every time more arduous to the task of the administrator not to deal with issues related to the Accounting and its disclosure. A complexity of the activities of certain companies is sometimes a factor that makes it difficult or treatment to be given non-registration and disclosure of, mainly, the environmentally passive chamados.
This matter involves a specific knowledge and knowledge, damages the need to involve a person under high administration and accounting class, but also engenhers, advocates, lawyers, etc.
Therefore, the participation of Accounting is of extreme importance, it can awaken or interest you for environmental questions, helping the business class to implement, in its business management, environmental variables, not just to be included in the legislation, but for a true ecological awareness.
In this sense, we cannot go back, we cannot lose more this opportunity to join the company, assuming a new position as citizens and as professionals pertaining to society. Therefore, this is the challenge for us, accountants: to create a suitable Accounting for an environmental model, integrated and competitive, that includes economic movements, operational movements and environmental movements.
2 - Or awakening of ecological awareness in Accounting
A Accounting, aiming to show the economic-financial situation of companies and their periodic performance, constitutes an adequate information system regarding the environmental position of entities.
At the 7th Meeting of the UN, there is evidence of the regulations on the accounting for two elements of environmental protection and recovery and on the appropriate level of disclosure. IPECAFI apud Ribeiro (1992) face to the following observation on the evolution of accounting standards: «It is interesting to verify the evolution of the requirements regarding the disclosure of information on what the company is spending or being obliged to spend, whatever form of investments or of despesas with relation to the control of the environment. More than an accounting of environmental expenses, it is an idea of 'environmental accountability'. This "taken from counting" two expenses as an environment seems to be taking over corporations from numerous countries of various regions of the world.
Therefore, proposals and recommendations there is no sense that companies make public the effects of their interaction as a better environment. The effects of the interaction of the company as the environment, according to Ribeiro & Lisboa (1999), can be identified by:
- Stocks of antipoluent supplies for insertion without operational process; investments made in antipoluent technologies (machines, equipment, installations, etc; or amount of obligations assumed by the company for the recovery of degraded areas or contaminated water and for payment of penalties or fines corresponding to infrações à legislação environmental; as reserves for contenências constituted on the basis of a strong probability of occurrence of patrimonial losses caused by events of an environmental nature; or amount of costs and expenses incorporated in view of the containment of two levels of pollution and / or by penalties received by procedures inappropriate.
This information is translated or practical commitment of the organization in order to improve the environmental quality of the planet and, therefore, in demonstrating its social responsibility, as well as serving as a parameter for the memory of its relatives.
Or passive, which represents the obligations for third parties, must be reconfirmed from the moment they are verified, just as there is still no formal or legal collection. This identification and disclosure of the Environmental Passive is of great relevance for the evaluation of the conditions of continuity of the companies, as well as the evidence of social responsibility.
Within another form of identification of the environmental passive, we have the EIA (Environmental Impact Study) and the RIMA (Relatório de Impacto ao Medio Ambiente), whereby the EIA was prepared at the time of the constitution of the company and the RIMA elaborated periodically, to accompany, two impacts two operational procedures for companies.
The environmental passive becomes an element of the business negotiations, or the purchase and sale, which may be attributed to the new owners to the responsibility of harmful effects on or the environment caused by the operational process of the company or the form of polluting waste. foram treated. This is corroborated by Ribeiro & Lisboa (1999), a year that can generate significant impacts on the financial and economic flow of the organization.
The identification of the environmental passive is also of great relevance to the privatization and purchase processes. In the negotiation of securities of transactions in our processes of incorporation of companies with highly polluted characteristics, we consider this item was ignored, it has great prejudices for the incorporation.
Or the performance of companies, in a hurry with the demonstration of results, can show clarity or amount of resources consumed in a specific period for environmental protection, control, preservation and restoration, identifying the amount of expenses with penalties and fines.
Evidence of two factors that reflect the interaction of the company as a fundamental and environmental environment. Whichever user or user of this information, may be interested in identifying two risks of eventual discontinuity and the prospects of continuity, aiming at the actions and pressões governamentais, the financial community, credit and the em geral.
Another important focus is that these information can be traced to the installations and maintenance of companies, pois, through the intermediary of these information, can be analyzed or custodial of the organizations.
Therefore, Accounting will be able to give this information about the responsibility for the identification and completion of two economic-financial results. These information contains, combined with physical data on the pollutants produced comparatively to the quantity and types produced in the immediately preceding period, as well as on the levels allowed by the environmental legislation, they can be of great value not that it entails an endorsement of the social responsibility of a company.
2.1 - Environmental Accounting with social responsibility
As Accounting is an excellent instrument for the identification, registration, accumulation, analysis, interpretation and information of business operations, business partners, shareholders and investors in general, apart from two administrators, obviously, it is configured, according to Queiroz (2000), as a mechanism Management available to the business community, whose rushed results can be made visible to society, with relative ease, through the presentation of more complex balances, which include, in your body, the answers to social questions.
Kroetz (2000) assures that, understanding Accounting as a social science, it is vital to understand it as an open system, and it is important to verify the characterization and evolution of the Geral dos Sistemas theory, which arises from the need for a higher theory, to It gives totality, which can not only agglomerate, in an organized way, small cells, but also trying to locate the highest system, aiming at solving problems.
In Accounting, this huge source of registration, interpretation and information of business and government data, must also turn to worry about how it will return to be addressed to all societies, according to the French president, Jacques Chirac, in his speech na plenary session of closure of the XV World Congress of Accountants, in 1997:
A accounting profusion plays a fundamental role in the modernization and internationalization of our economy. That's because you are not restricted to taking care of contas. You are conselheiros and, at the same time, confidants of company administrations, so that you have an important role to play, especially in social and tax matters. You guide small and medium-sized companies in their administration, simplifying alternatives, which are still too complex. You play, therefore, a role that does not develop the possibilities of entrepreneurship, or that deserves a special recognition record "
The purpose of all science is to produce knowledge and demonstrate its usefulness. However, Kroetz (2000) emphasizes that, in social science, the theorization of knowing must necessarily transcend its objective, seeking or becoming social, ist, acting as a mediator for the society to develop, making it possible at the same time between os homens. For the time being, Accounting traces this concern through its laws, principles, theories, methods, instruments, seeking to demonstrate the realities of assets and, mainly, in relation to the social environment.
Environmental Accounting emerged in 1970, when companies began to give a little more attention to environmental problems. Environmental Accounting is the accounting for two benefits and prejudices that the development of a product or service can trace to the environment. A set of actions planned to develop a project, raising concerns about the environment.
For Maior (2003), the idea of making an Environmental Accounting within the companies, or seja, measure expenditures and resources for the production of consumer goods, seen as a crise of petroleum, in 1974, when the product made a very high custody It was in short supply. He also says that it seems that, at the time, people will understand that it is not because a raw material is a natural resource that will last forever. A conscientization was further strengthened when the Clube de Roma, a group made up of scientists from all countries, concerned about studying the future of the world, divulged a narrative called "Limits of growth", which showed that they continue to exist without a common concern. To nature on the part of people and companies, or the world would enter a state of emergency faster than expected.
Environmental Finance Accounting passed the status of a new accounting science branch in February 1998, as of the end of the “Financial and Accounting Report on Environmental Liabilities and Custody” by the United Nations Intergovernmental Work Group of Specialists em Padrões Internacionais de Contabilidade e Relatórios (ISAR - United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting).
Junior (2000) says that, parallel to this work, ISAR sees efforts to coordinate with the International Auditing Practices Committee (IAPC - International Auditing Practices Committee), no sense of formalizing a set of audit standards aimed at verifying performance environmental related to the demonstrações contabeis.
A Contabilidade Financeira Ambiental subject or objective to register the transactions of the company that impact the environment and the effects on the economic and financial position of the company that reports such transactions, I must ensure, according to the author, that: a) you custos, assets Environmental passives are also accounted for according to the fundamental principles of Accounting, eb) or environmental performance, having wide transparency that users give the necessary accounting information.
Continuously, progress is being made with no sense of protecting or the environment and reducing, preventing or mitigating the effects of pollution and, consequently, there is a trend of companies opening for the community a large quantity of data on an environmental policy, serious environmental management programs and the impact of your environmental performance on your economic and financial performance.
A company that recognizes its environmental responsibilities will reduce its future financial risk resulting from environmental incidents. At the same time, this company must pay lower insurance premiums in consequence of the lower risk. A low environmental risk tax can also assure the company of lower taxes on the fund raising.
Therefore, a company that demonstrates that it is advanced in terms of the use of environmentally friendly technologies or in relation to the use of sustainable production processes will be able to earn additional benefits, such as an increase without compromising two employees, less taxes and fines for environmental damage, lower costs. of production and disposal of waste, as well as access to many business opportunities. It will even be able to explore a competitive vantage to be providing environmentally appropriate benefits and services.
Several companies have been professionally working with Environmental Accounting, such as cement industries, asphalt plants and many others. It is a trend with large growth forecasts. As companies want to save and, from the moment that they have a responsibility to record costs and benefits of material-premium, they will be saving. Or the consumer, for the time being, is getting smarter and goes through the boycott, when he is being injured or when he acknowledges that a certain company is damaging in nature.
Agora, or challenge for Accounting is in a paradigm shift, for an environmental accounting model, an integrated and competitive Accounting that includes economic movements, operational movements and environmental movements.
3 - Environmental Accounting - report for a sustainable, responsible and transparent future
A global concern around the environment is moving towards a consensus around 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 be possible to houver a joint effort of all with the aim of achieving or be-geral future.
Accountants have a fundamental role in this perspective, once it depends on their professionals to elaborate an appropriate model for this entity, to encourage companies to implement environmental gestures that can manage data that appear in the accounting, as well as social balances, in addition to creating systems and methods of measuring two elements to show the entrepreneur as vantagens dessas ações.
For Sá (2001), as social and environmental demands, those of the market, to imperialist struggle, to extreme speed of communication, or frightful progress without information processing, as scientific applications are increasingly used in that we all know human knowledge, Forums that inspire the conceitual modifications, also in Accounting.
As innovations traced for Environmental Accounting are associated with less three topics:
- a definition of environmental custody; a form of environmental passive measurement, with a highlight for or against long-life assets, and; an intensive use of comprehensive explanatory notes and the use of environmental performance indicators, standardized not process of providing information a year public.
Along with these variables, it is added to or respects the environment, whose economic, socio-legal and cultural impact is outside of all dull and whose impact must be reconsidered in Accounting.
Accounting is not going to solve environmental problems, but face to its ability to provide information, it can alert the various social actors to the severity of the problem experienced, helping, in this way, to seek solutions.
4 - Purpose and destination of Environmental Accounting
There are three basic reasons for a company to adopt an Environmental Accounting:
Internal management reason - It is related to an active environmental management and its control.
Legal requirements - A growing legal and regulatory requirement can oblige directors to control more serious environmental risks, under penalty of fines.
Demand two participants - The company is increasingly subjected to internal and external pressures. These demands can be two entrepreneurs, shareholders, public administration, clients, banks, investors, ecological organizations, insurance companies and the local community.
Convém specifically to know why the company wants an Environmental Accounting system. In other words, what results do you expect to get? It is important to know what your objectives are.
- Know that the company complies with the environmental legislation in force.Assist the direction in its decision-making process and in the fixation of a policy and our environmental management objectives.Provide the evolution of the company's environmental atuação through time and identify as Tendencies that were observed Detect the areas of the company that need special attention (critical areas) and the significant environmental aspects. In the case of companies with an environmental policy that has already been established, it is necessary to meet the environmental objectives set by the company. A melhor management two environmental aspects. Identify strategic opportunities: how the company can obtain competitive vantages thanks to specific times in environmental management and what are the best times that give value to the company.Obtain specific information to face the request of two specific participants.
Participants (as shown in figure 1) 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 described in no box. one.
Figure 1 - Stakeholders involved in social and environmental responsibility
Fonte: Fenech (2002)
Quadro 1 - Specific interests of each participant
| PARTICIPANT | PRINCIPAIS INTERESSES |
|
1 - Workers |
Guarantee of emprego. Salários. Pride and feeling of dignity. Health and safety no place no work |
|
2 - Local community |
Riscos de saúde. Noises Odores. Residues expelled not only, water and ar. Knowledge of the company's activities. Accident cliffs. |
| 3 - Clients and suppliers | Qualidade two products. Prices. Segurança us produtos. Guarantee us produtos. |
|
4 - Public administration |
Compliance with legislation. Accidents and complaints. Resource consumption. Evidence that the company fulfills its environmental commitments. |
|
5 - Financial entities, investors and shareholders |
Financial results. Informações on responsabilidade or obrigações legal and respect to third parties. Environmental costs and management. Environmental Investigators. Vantagens businesses related to environmental management. Custo do not comply with the law. |
|
6 - Ecological organizations |
Environmental information not local scope. Impact on ecosystems. Environmental impacts of produto or serviço. |
Fonte: Fundació Fórum Ambiental (1999).
5 - Areas of Environmental Accounting
As three large areas we classify the instruments of Environmental Accounting are production (aspects), direction (decisions) and the environment (impacts).
5.1 - Environmental aspects - the specific elements of activities, products or services of the company that can interact positively or negatively with the environment.
5.2 - Environmental decisions - includes all the policies, strategies, plans of action and working instruments that the company directs to develop a specific environmental management of the company.
5.3 - Environmental impacts - defined as any change in the environment, adverse or beneficial to or its result, totally or partially, of activities, products or services of the company.
6 - Moments of Environmental Accounting
There are three moments without a defined process of Environmental Accounting, in accordance with the Fundació Fórum Ambiental (2001).
6.1 - Measure - consists of obtaining relevant data. In order to be precise, the areas of environmental influence and value breeding that must be studied and the indicators to be used to obtain adequate information on each relevant aspect within each area have been defined beforehand.
Once established at the end, the recipients and the Environmental Accounting criteria, we can enter no detail of its three main stages: tailor-made, avaliação e comunicação.
Or that it is feito, in this state, and to transform dispersed and heterogeneous information given, compare and analyze.
The main instrument of measurement is the environmental indicators that express useful and relevant information on the company's environmental performance and on its efforts to influence such atuação.
6.2 - Assessment - consists of the analysis and discussion of two pieces of useful information for making a decision, as well as the assessment and weighting of this information.
Once measured by the company's environmental performance, with the help of two indicators, we transform a dispersed information into a data system. This is the moment to assess and analyze these data, comparing reality with the objectives, policies and resources of the company.
In this phase, there are two important activities to perform:
- analyze, refine and explore the data to obtain required information, so that decisions can be made in the company; assess such information through comparison, weighting and analysis of the environmental card. 6.3 - Communication - the company's environmental performance, both within as a company. This communication process consists of the transmission of information about the company's environmental performance to two external or internal stakeholders, based on the assessment that the management carries out on the needs and interests, both of the company and two different stakeholders.
6.3.1 - Destination and motives (for what?) - A communication can interest a large number of participants, with different interests and priorities. Starting today, the form of communication must be established or contained in the form of communication that best suits the interests of the company and the demands of two different stakeholders. Or table 2 disagrees on the motives for which you participate, necessitam of environmental information.
Quadro 2 - Necessity of environmental information
|
PARTICIPANTS |
WHY WE WANT ENVIRONMENTAL INFORMAÇÃO |
|
1 - Workers |
|
|
2 - Local community |
|
|
3 - Clients |
|
|
4 - Providers |
|
|
5 - Public Administration |
|
|
6 - Financial entities, investors and shareholders. |
|
|
7 - Entities of environmental promotion |
|
|
8 - Ecological organizations |
|
Fonte: Fundació Fórum Ambiental (2001).
6.3.2 - Objectives and type of communication (for what?) - From there, the company can establish its objectives of environmental communication in each case, as well as the most appropriate type or form of communication.
Below, we summarize some of the objectives established by each participant, as well as the messages to be launched by the company as more suitable communication instruments (table 3).
Quadro 3 - Objectives established by participant, company message and communication instrument.
| PARTICIPANTS | OBJECTIVES | MENSAGENS | MEIOS DE COMUNICAÇÃO |
| Workers | -Inform the practical environment boas and their motives | Environmental policy, objectives and results. | Environmental Report, Social Report, Annual Memorandum, Company Internal Bulletin. |
| Local community | -Melhorar to understand about environmental activities in the company.
-Prevent protests and complaints |
Limitation of pollution, management of two responsible waste, attention to community interests. | Environmental report, Company visit, Newsletter, Communication Department, Press releases, Ad hoc groups of problem establishment. |
| Clients and suppliers | -Secure new common contracts.
-Increase market share. -Attract new clients |
We sell environmentally safe products, wishing to contribute to consumer safety, transparency in the face of environmental problems, wishing to meet the supplier's demands. | Marketing, environmental product labels, misdirection to customers and large suppliers. |
| Public administration | -Inform us of our environmental management practices. | Environmentally responsible activities, summary of costs and benefits of environmental atuações. | Environmental report, ISO Certificate, negotiation. |
| Financial entities and investors | -Mudar percepção de risco.
-Melhorar a credit tax. -Attract investors. -Future two products. |
Gestão do risco, cost savings through a better environmental management. | Environmental report, Social report, Annual report, Bulletin, Informação de imprensa. |
| Shareholders | -Increase or preço da ação.
-Reaffirm the shareholders. -Attract new shareholders. |
Gestão do risco, cost savings through a better environmental management. | Environmental report, Social report, Annual report, Bulletin, Informação de imprensa. |
| Ecological organizations | -Modify your perception of the company.
-Give a basis of fact for the discussions on the activities of the company |
Melhora da environmental atuação, interests in cooperating to improve environmental issues | Environmental report, Visits, Annual memorandum, negotiations, Newsletter, Information about the press. |
Fonte: Fundació Fórum Ambiental (2001).
7 - Classificação da Contabilidade Ambiental
EPA - Environmental Protection Agency (2002) classifies the types of Environmental Accounting according to chart 4.
Quadro 4 - Classificação da Contabilidade Ambiental
| Types of Environmental Accounting | Focus | Directed to user |
| a) National Accounting | Macroeconomic, National Economy | External |
| b) Accounting Financeira | To company | External |
| c) Management or Custodial Accounting | To company, Departments, Line of Production, etc. | Internal |
Fonte:
7.1 - National Accounting - is a macroeconomic measure. The term Environmental Accounting refers to the National Economy. For example: the Environmental Accounting thermo can be used in physical or monetary units according to the consumption of Natural Resources from the Nação, sejam renováveis or não renováveis. In this context, Environmental Accounting has been called “Contabilidade de Recursos Naturais”.
7.2 - Financial Accounting - related to the preparation of two financial statements that are based on agreement 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 point of view.
7.3 - Management Accounting - the process of identification, compilation and analysis of information, mainly for internal purposes. It is aimed at administração dos costs, especially for taking administrative decisions not within the scope of production and another.
In this sense, we can determine that there are three possible contexts where Environmental Accounting is applied, one applied to National Accounting, encompassing macroeconomic aspects, and the other two related more to microeconomic reality, as a business unit, which is of interest to us.
Posto isto, we can define Contabilidade de Gestão Ambiental as an identification, estimation, analysis, or internal report, I use two materials and information about energy flow, environmental information about custody, and other information two costs for a conventional and environmental decision taken within an organization.
The application of the Environmental Management Accounting can enhance large groups of costs in waste management, since the costs of handling and deposition of waste are relatively easy to define and to allocate to specific products. Other environmental costs, including costs of environmental compliance, legal costs, deterioration of the company image and risks and environmental responsibility are more difficult to assess.
A Contabilidade de Gestão Ambiental, second to EPA (2002):
- focuses on internal costs to the company; does not include external costs to the company; particular phase in accounting for environmental costs; open not subject to environmental information and other custody, but also explicit information on the flow of examinations of the two energy materials; Your information can be used for further types of activities or decision-making of management within an organization, but it is particularly useful for proactive environmental activities of management.
In this context, the Contabilidade de Gestão Ambiental incorporates and integrates two three blocks of sustainable development building: environment and economy.
Information on Environmental Management Accounting serves essentially to be used internally by the company after decisions are made. At an internal level, the procedures include: physical measurements of the consumption of materials and energy, flows of deposition and final deposition, monetary assessment of costs, poupanças and receipts related to activities that have potential environmental impacts.
8 - Benefícios da Contabilidade de Gestão Ambiental
8.1 - Potential benefits to industry
- identifies, estimates, allocates, manages and reduces costs, particularly environmental types of costs; controls or uses the energy flows of two materials; gives more accurate and detailed information to support or establish participation in voluntary programs, effective costs for To measure the environmental performance; more exact and more detailed information for tailor-made the report of environmental performance, assimilating the image of the company as stakeholders, such as clients, local communities, entrepreneurs, government and suppliers.
8.2 - Potential benefits to society
- allows more efficient use of natural resources, including energy and water; reduces external costs related to industry pollution, such as environmental monitoring costs; provides information for decision-making, supporting public policy; provides environmental information Industrial performance that can be used without a more extensive context of performance appraisals and environmental conditions in economies and in geographic regions.
Examples of many environmental initiatives that benefit from Environmental Management Accounting include:
- prevention of poluiçãodesign and implementation of the environmental management systemproject for the environmentcalculation of two costs, poupanças and benefits of projects®establishment of quantified goals of performancehoddissemination of expenses, investments and environmental responsibilities clean environment or sustainability of production, prevention of pollution, management of supplier chain and eco-design projects, investment evaluation, calculation of investment options, price of two products, or development of environmental performance, evaluation of environmental performance, related to two indicators and benchmarking of environmental performance.
9 - Conclusion
The objectives of the administration, traditionally, were quas exclusively economic. However, according to Callenbach (19933), since the Second World War, a growing integration of the social dimension of the economy, or the administration council, has been gradually expanded to include an ecological dimension.
Or market no more oil or rest does not treat two natural resources. Consumers are interested in clean products. Legislation becomes more rigid, imputing penalties for infringement years, forcing companies to confront, with seriousness and responsibility, environmental variables in their operational strategy.
A city company develops immensely in the company, in which it seeks its clients, employees and other necessary inputs for its operation.
It is not only attached to express financial results in its balance, but it innovates the formulation of a social balance, in which it validates its contribution to society.
Therefore, it is verified that the company that gives permission for the continuity of the company, according to Kraemer (2000), and that the holders of resources do not want to indefinitely risk their assets in companies that refuse to take preventive measures in the social and environmental area.. Posição semelhante assumem os consumers. Competent professionals cannot compromise health in the role of permanence in inappropriate locations.
Logo, the company needs to adapt to the parameters required for not attacking the environment and, by means of reconstitution and dissemination of its environmental passive and gives evidence of two environmental assets and two costs and expenses with preservation, protection and environmental control, the environment Clearly for a society or level two efforts that I see developing in view of the achievement of these objectives.
Or accountant, as mentioned by Sá (2000), it is necessary to appear in the new cenário, with the disposition and competencies necessary to cooperate with the preservation of the planet, prosperity of societies and valorization of home. It must be an agent capable of disseminating social responsibility in its organization and in the companies to which it provides services.
He is the holder of rich and privileged information, and capable of positively influencing organizations and contributing to decision-making.
Starting from this premise, Accounting cannot be dated to the deed and quantitative measurements of the company's assets.
It must be open to technological evolution and rapid changes in the modern world, to be present in the fight for natural environmental preservation, creating effective models and guiding the entrepreneur in the application of these models to satisfy the needs of the wealth of the company with efficiency and also to satisfy itself with efficiency as the needs of my natural environment.
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