Or the market is, every day, more open and competitive, facing as companies have to worry about how to control two environmental impacts. The Environmental Management Systems (EMS) are becoming a great ally of organizations that seek to keep their processes, aspects and environmental impacts under control. I understand that Accounting has as objective only two facts that show the patrimonial situation and its evolution, moreover, above all, it also clearly demonstrates to all users and interested in their reports, in what way The organization is integrated as the environment in which it is located, informing the investments made, as well as the obligations assumed for the benefit of the environment, it does not make sense to avoid its degradation,Please provide us with expenses incurred to recover aggressions practiced against the nature of the environment.
1 - Introduction
More and more, the national organizations are becoming aware that the implementation of the Environmental Management System - EMS can join forces with our industrial processes with the preservation of the environment.
A form of structuring activities aimed at the environment was developed by the International Organization for Standardization (ISO). ISO 14.001 is a voluntary addendum standard, which contains requirements for the implementation of the EMS, which can be applied to any type or size of organization.
The SGAs seek to provide the organizations with ways of managing all the most significant environmental aspects and impacts. Initially, part of the identification and prioritization of these aspects and impacts, undoing, followed, a system that seeks continuous melhoria, based on not controlling these impacts.
Como diz Negra (2001) as Ciências Contábeis, como uma ciência social e, portanto da relação entre o homem e sua riqueza, deve criar mecanismos de registro, análise e interpretação dos fenômenos resultantes das ações contra o meio ambiente. Isto se mostra verdadeiramente, pois muitos autores e pesquisadores já a segmentaram em Contabilidade Ambiental. A Contabilidade Ambiental pode e vai oferecer, ainda, muitos mecanismos, técnicas e tecnologias no tratamento das relações econômicas e de riqueza ligada ao meio ambiente.
Therefore, at Accounting we can no longer ignore environmental problems, because it forms a link between companies and the community. In accounting, it will awaken or interest you for the environmental questions, helping the business class to implement, in its business management, an environmental variable, not just to be included in the legislation, but for a true ecological awareness.
2 - Economic development in relation to the environment - or awakening of an ecological conscience
The progress made in the environmental area as many technical, political and legal instruments, the main attributes for the construction of the structure of an environmental policy, are ineffective and inquestionáveis. According to Leão (2002), in recent years, quantitative leaps have been made, especially not referring to the consolidation of practices and the formulation of guidelines that treat the environmental issue in a systemic and integrated way.
Segundo Campanhola (1995), or current paradigm of development, based on our models of two developed countries, two industrialized countries of the North, is a purely capitalist model, which aims at maximum profit. Therefore, or economic growth if it were to be in society, the environment is hardly a private one, not that it refers to production and discards two residuals. Within this process, in the last two years, it can be affirmed that natural resources are only treated as raw material for or production process, mainly not industrial production process.
Or that it happened that this model works as an idealized foi, it is not sustainable for a long time. It is clear that natural resources were esgotaveis, and therefore finite, they were misused.
This sense, or development of technology, should be oriented towards goals of balance with nature and to increase the capacity of innovation in two countries in development, the program will be attended as a result of greater wealth, greater equitable social benefit and ecological balance. Meyer (2000) points out that, for this ethic, or council of sustainable development, it presents basic points that must be considered, in a harmonious way, or economic growth, a greater perception as to the social, decorous and equi-equitable results in the use of two natural resources.
As campaigns of valorization for the existence of a life melhor to all beings, mainly, or homem, as Raupp (2001) says, it can seem utopia. However, if not raised seriously, life on the planet will be seriously impaired. In terms of decorum, we can no longer consider the growth of social benefits and its equitable distribution for all parcels of the population.
Assume that the nature reserves are finite, and that the solutions occur through the most appropriate technologies for the environment. Basic needs must be addressed using the recycling principle. Part of the presumption is that there will be a greater decentralization, that on a small scale it will be a priority, that there will be greater participation in two social segments involved, and that there will be a prevalence of democratic structures. In order to make all these characteristics viable with balance, it is a great challenge to face these times.
This new fazer was built to a large extent, based on two results from Rio-92, on the basis of Sustainable Development, it was developed and structured. Porém, or that the concept of sustainability concepts trazem as a new challenge on the way to Environmental Management.
This conscientization will lead us to sustainable development, defined as the Brundtland Report (Our Future Community), prepared by the World Environment and Development Commission, as “those that attend to the present needs without committing to the possibility of future generations to attend to their own needs. ”.
Some sectors will also assume these commitments as a new development model, or we will incorporate management models with an environmental dimension. The management of entrepreneurial quality passes through the obligation that the organizational and production systems that we value in nature, the sources of raw materials, the potentialities of human culture, the local communities and should begin or not start a new cycle, be introduced to culture. do discard and do sejam coisas do pastado. Recycling activities, incentive to decrease consumption, waste control, permanent training for two proffesional groups, in different levels and scales of conhecimento, promotion of work in equipment and in the most challenging areas in the new cenario.
In this sense, Donaire (1999) says that the return of investment, before, understood simply as profit and enrichment of certain shareholders, now, basically, passes for the contribution and creation of a sustainable world.
These processes of production of knowledge are opportune or undoing of positive and prosperous practices, which unallocate or untangle of methods and experiences that we prove, same that at a level is still little disseminated, to the possibility of making it happen and make it real or new, necessary and irreversible, moving path.
This is corroborated by Souza (1993), who says that the ecological marketing strategies, adopted by the majority of companies, look at the image of both the company and its products, through the creation of new green products and actions turned by protection environmental.
In this way, or environmental management becomes a strategic factor that must be analyzed by the high administration of organizations.
The Environmental Management included a series of activities that must be administered, such as: formulating environmental management strategies, ensuring that the company complies with the environmental regulations, implementing a prevention program against pollution, managing instruments for the correction of damage to environment, adapt the products to ecological specifications, in addition to monitoring or the environmental program of the company.
Além dessa ferramenta, to environmental problems also involves two issues pertinent to the environment, through environmental management systems, gives the search for sustainable development, gives an analysis of the life cycle of two products and gives two passive ambientais.
3 - Environmental management - O new paradigm
Environmental management is a system that includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources to develop, implement, reach, critically analyze and maintain environmental policy. This is how the organization is mobilized, internally and externally, to achieve the desired environmental quality. It consists of a set of measures that visually controls the environmental impact of an activity.
The environmental management begins to be addressed as a strategic issue within the organizations and it has become an important factor of competitiveness.
Various business organizations are increasingly concerned with achieving and demonstrating a more satisfactory performance in relation to the environment. In this sense, the environmental management item is configured as one of the most important activities related to any business.
For Meyer (2000), the environmental management is presented in the following way: 1) object of maintaining the saudável environment (as possible), to attend to the human needs atuais, without compromising or attending to the needs of future gerações. 2) Meio to address the modifications caused by the environment for use and / or discard two bens and debris from human activities, based on a technical and economic plan of action, with perfectly defined priorities. 3) Instruments for monitoring, controls, taxações, imposições, subsídios, divulgação, works and mitigating actions, além de treinamento e conscientização. 4) Base of environmental diagnoses (cenários) in the area of atuação, based on studies and investigations directed in search of solutions for the problems that have been detected.
The object of environmental management and the optimization of two processes of transformation of an ecological system, primitive or not. Macedo (1999) says that environmental management is or process necessary and sufficient to guarantee that the introduction of an organized human system into a primitive ecological system has resulted in a new organized human system.
Environmental management systems occur due to the interference of international standards and standards of large organizational conglomerates or due to the demands of customers and other interested parties. Therefore, the standards of the ISO 14000 series are the most widely used and practiced in Brazil and in the world.
According to Alves (2001), when an organization opts for the Implementation of the ISO 14001 Standard, it opens new paths in the international market, provides competitive vantage and introduces a significant reduction of costs in the operation, in addition to increasing the receipts with process sub-products, such as, for example, bandage paper and EPS (Expanded Polystyrene), among others.
4 –Benefits of environmental management
The environmental management system facilitates the management process, providing various benefits to organizations. North apud Cagnin (2000) lists the benefits of environmental management, which are discriminated against:
Benefits of environmental management
Economy of Custos
- Reduction of the consumption of water, energy and other inputs. Recycling, sale and utilization of waste, and reduction of effluents. Reduction of fines and penalties for pollution.
Recipe Increase
- Increase in marginal contribution of "green products", which can be sold at higher prices. Increase in non-market participation, due to the innovation of two products and a lesser concordance. Lines of new products for new markets. Increase in demand for products that contribute to for a diminuição da poluição.
Melhoria gives institutional imagem.
- Product portfolio renewal. Productivity increase. High personal commitment. Work-related meltdown. Creation meltdown for new challenges. Relationship with government bodies, community and environmental groups. padrões ambientais.
Fonte: Adapted from North, K. Environmental business management. Genebra: ILO, 1992. In: Cagnin, 1999.
The main benefits of the environmental standard ISO 14001, second Neto e Tocalino (1999), são:
Demonstration for clients, shareholders, employers, insurance companies, communication media, authorities, legislators and NGOs of environmental commitment of the company, raising a melhoria de sua imagem;
Existence of structured mechanisms to manage environmental aspects and to promote continuous melting of the system;
- Access to environmental legislation and its applications; Control more efficient raw materials; Reduction of energy consumption and natural resources; Utilization and minimization of waste; Melhoria das relações, providing, including, opening of new markets, especially foreign ones; Evidência, by independent entity, gives the environmental competition of the company; Elimination of errors that favor the growing evolution of the company, by means of environmental audits.
You benefit from the implementation of an Environmental Management System that is intimately linked to behavioral, learned and organizational innovation.
Please note that the existence of a formal environmental plan, which is important, not sufficient, will result in the transformation of the environmental question in value of the organization, which will depend on the actions of the senior administration and its management.
5 - Principles of environmental management
No report from the World Commission on the Environment and Development (UN, 1987), called “Our Future Community”, is very clear about the importance of environmental preservation for us to achieve Sustained Development.
We feel strongly, to the International Chamber of Commerce, acknowledging that environmental protection was included among the main priorities to be sought by any type of business defined, on November 27, 1990, a series of principles of environmental management. Also, to help companies around the world to improve their environmental performance, the International Chamber of Commerce established or called Business Charter for Sustainable Development, which includes a series of principles that should be sought by organizations. They understand 16 principles for Environmental Management that, on the basis of organizations, are essential to achieve or Sustainable Development:
1 - Organizational Priority - establish policies, programs and practices not to develop operations aimed at environmental issues. Recognize that it is a questão-chave and priority of the company.
2 - Integrated Management - integrate environmental policies, programs and practices in all businesses as essential elements of administration in all their functions.
3 - Processos de Melhoria - continue to improve corporate policies, programs and environmental performance, both in the internal market and in the external market, taking into account or technological development, or scientific knowledge, as the needs of two consumers and community experts, as a starting point das regulamentações ambientais.
4 - Educação do Pessoal - educate, train and motivate or feel that you can perform your tasks responsibly in relation to the environment.
5 - Focus Priority - consider the environmental repercussions before starting a new activity or project and before installing new equipment and installations or leaving any production unit.
6 - Produtos e Serviços - develop and produce products and services that are not aggressive to the environment and that are safe in their use and consumption, that are efficient, without consumption of energy and natural resources and that can be recycled, reused and framed in a way safe.
7 - Orientação ao Consumidor - orient and, if necessary, educate consumers, distributors and general public about the correct and safe use, transport, armazenagem and discard two products produced.
8 - Equipments and Operationalization - develop, undo and operate machines and equipments, taking into account the efficient use of water, energy and materials - premiums, or sustainable use of two renewed resources, to minimize two negative impacts on the environment and management of pollution and responsible use e insurance two existing wastes.
9 - Research - conducting or supporting research projects that study the environmental impacts of raw materials, products, processes, emissions and waste associated with the production process of the company, aiming at minimizing its effects.
10 - Preventive Approach - modify the manufacture or use of products or services and the same production processes, consistently with the most modern technical and scientific knowledge, not in the sense of preventing serious and irreversible degradations of the environment
11 - Suppliers and Subcontractors - promote the adoption of two environmental principles of the company together with the subcontractors and suppliers, encouraging and ensuring, whenever possible, the provisions in their activities, so that the standards used by the company are extended.
12 - Emergency Plans - developing and maintaining areas of potential cliff, emergency plans idealized together between the sectors of the company involved, the governing bodies and the local community, acknowledging the repercussions of eventual accidents.
13 - Technology Transfer - contribute to the dissemination and transfer of technologies and management methods that will be friendly to the environment with the private and public sectors.
14 - Contribuição ao Esforço Comum - contribute to the development of public and private policies, government programs and educational initiatives that aim to preserve the environment.
15 - Atitude Transparency - to promote transparency and dialogue with the internal and external community, anticipating and responding to your concerns in relation to potential risks and impact of operations, products and waste.
16 - Atendimento e Divulgação - measure environmental performance. Conduct regular environmental audits and find out if the company's patrons meet the values established in the legislation. Periodically provide appropriate information for senior management, shareholders, employees, authorities and the general public.
Based on the principles of the Business Charter of the International Chamber of Commerce and the business need to adapt to new requirements in relation to environmental questions, or the Britisch Standards Institute (BSI) - supporting-its experience is not referred to the Systems of Gestão da Qualidade - lançou, in 1992, to standard BS 7750. This standard, of a voluntary nature, proposes an Environmental Management System (EMS) that seeks not only to order and integrate the existing procedures in the company, but also to allow this passível of certification. This standard is directly related to the BS 5750 standard, which deals with two Quality Management Systems. (ABNT, 1995).
In 1992, the Strategic Advisory Group on Environment (SAGE) deu sinal verde for the ISO Technical Council, which then commissioned a new Technical Committee, or TC 207, for the development of international standards for environmental management.
According to Campos (1996), it can be said that the ISO 14000 series is, in reality, a formal consequence of all this institutional movement (meetings, forums, emergence of NGOs), described above, and what we see pressuring companies of all types to be concerned with the environmental issue and development.
O TC 207 has begun establishing standards for management systems, with the end of certification of practical environmental management practices.
The Environmental Management term is defined by ISO 14001 as an integral part of the global function of the management of the organization that develops, implements, reaches, reviews and maintains the environmental policy.
6 - EMS - Environmental management system
Based on the normative model NBR 14001, or Environmental Management System and defined as part of the organization management system that includes organizational structure, planning activities, responsibilities, practices, procedures, processes and resources to develop, implement, Attend, critically analyze and maintain its Environmental Policy.
The Environmental Management System allows the organization to meet the environmental performance level determined by it and promote its continuous melody for the long term. It consists, essentially, of not planning its activities, aiming at eliminating or minimizing two impacts to the environment, by means of preventive actions or mitigating measures.
The SGA is not obliged to do so, not under any legislation of any level, in any place in the world, that obliges a productive organization to carry out or develop the implementation of the EMS. Contudo, or international trade, more and more, I see establishing as a condition of commercialization of products and services, to formal certification two suppliers in terms of environmental management.
A company that does not seek to adapt its activities to the sustainable development council is fated to lose competitiveness in the medium and short term. Investing a company that polui e temerário for any shareholder with a minimum of strategic vision. The more polluter to activity, the greater the waste, the environmental passives, the risks of fines, judicial actions and claims of the community. More modern technologies invariably lead to reduction of two levels of pollution.
Isto implies a change of culture and a very different structural change. A questão ceases to be an exclusive subject of a department and becomes an integral part of the activities of each member of the company, from the High Administration to the factory.
For all this cultural revolution to take place, the implantation of an Environmental Management System and the essential results reported by various companies, such as the examples below, can be responsible for the growing interest of the business community. (www.fdg.org.br)
- Prevention of risks and prejudices (environmental accidents, environmental passives, fines and other penalties, judicial actions, etc.); Reduction of insurance costs; Observance of two pertinent legal requirements; Reduction of waste, through the optimization of the use of resources (materials-premiums, inputs, energy, water) and use of two rejeitos; Melhor relationship with the community; Greater agility in licensing processes; Greater competitiveness with markets that value environmental preservation (Ecomarketing); Access to financing with reduced taxes; Melhoria da institutional image (city company council).
A modern company is attentive to these questões and considers environmental management an integral part of its business. The implantation of an Environmental Management System must be one of the strategic priorities of any organization that wants to guarantee its competitiveness and survival in the globalized world.
For the institutionalization of the environmental management function of the organization, it is necessary to highlight some conditions or principles on which it must be based. São as stages of a SGA, presented in the form of principles:
- Environmental Policy - an organization must define its environmental policy and guarantee commitments to its environmental management system; Planning - an organization must formulate a plan that satisfies and performs its environmental policy; Implementation and Operation - an organization must develop awareness, involvement, capacities and support mechanisms necessary to achieve your environmental policy, objectives and goals; Analysis, Avaliação e Ações - an organization will monitor, measure and assess its environmental performance, as well as provide and implement measures aimed at its optimization; Inspection and Aperfeiçoamento - an organization must continuously inspect and improve its environmental management system, as the objective of optimizing its global environmental performance.
Com isto em mind, or environmental management system, for Costa (1996), it is best seen as an organizational structure that must be continuously monitored and reviewed, not the sense of providing effective guidance to organizational environmental activities, responding to two changes. external and internal factors. In this system, each individual in the organization must assume individual responsibilities for the environment.
To carry out, in an adequate way, or jointly two principles, two EMS, based on the requirements of national and international standards that are affected, a series of typical activities, basically involving: (i) environmental analysis, (ii) environmental assessment, (iii) documentary analysis of methods, processes and procedures, (iv) conformity analyzes, (v) formulation of methods, processes and procedures, (vi) planning of corrective and preventive actions, (vii) monitoring and evaluation of results and (viii) re-planning.
The SGA demands multidisciplinary teams. Still, we require more three important ingredients, namely:
- Involvement of the senior administration of the organization with relation to your needs and the years of principles and commitments; direct involvement of two company officials, especially those who will be invested with the responsibility of multiplying concepts, processes, principles and commitments; all the analysts involved, internal and external, precise mastery of business management techniques and practices.
The Environmental Management Systems, which may initially be developed under the leadership of one or more external specialists, will surely only be maintained and promoted as a part of the organization itself.
The instruments of environmental management aim to improve the environmental quality of the decision-making process. São applied to all phases two undertakings and can be: preventive, corrective, remedial and preventive, depending on the phase in which they are implemented. According to Fernandes (2000) the main instruments of environmental management, we highlight:
a) O Environmental Impact Study (EIA)
b) Avaliação do Impacto Ambiental (AIA)
c) Environmental Audit
d) Or Natural Capital
For Brazil, ABNT - Associação Brasileira de Standards Técnicas, offers the following Brazilian standards on the subject "Environmental Management Systems".
- NBR 14.001 - Specifications and Guidelines for Use - This standard provides guidelines for organizations regarding the determination of environmental policies to be implemented, taking into account the legal requirements and significant environmental impacts. We have the requirements to be audited for purposes of certification / registration and / or self-declaration. All the requirements of this standard apply to any environmental management system; However, upon its implementation, it does not offer a satisfactory guarantee to all who will use NBR 14.004 - Gerais Guidelines on Principles, Systems and Support Techniques - Provides organizations with guidelines to initiate, maintain and improve an EMS, strengthening its relationship with management global organization and establishes principles that serve as guidance for the responsibility for the execution of management. NBR 14.010 - Gerais Principles - This standard establishes the principles to be applied in environmental audits. Recommends an audit based on defined objectives, based on the auditor-leader, through prior consultation with the client, determines or scopes, within the limits of two works NBR 14.011 - Audit Procedures - Environmental Management Systems Audit - Nessa Norm, the procedures that will be conducted will serve as the basis for audits in all types of organizations.NBR 14.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements for the qualification of the auditor and his professional experience.By prior consultation with the client, it determines or scopes, to the extent of the limits of two jobs.NBR 14.011 - Audit Procedures - Environmental Management Systems Audit - Nessa standard, the procedures that will be conducted will serve as the basis for audits of all types de organizações.NBR 14.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements for the qualification of the auditor and his professional experience.By prior consultation with the client, it determines or scopes, to the extent of the limits of two jobs.NBR 14.011 - Audit Procedures - Environmental Management Systems Audit - Nessa standard, the procedures that will be conducted will serve as the basis for audits of all types de organizações.NBR 14.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements for the qualification of the auditor and his professional experience.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements for the qualification of the auditor and his professional experience.012 - Qualification Criteria for Environmental Auditors - Establishes the requirements for the qualification of the auditor and his professional experience.
7 - Accounting as an environmental management system
In accounting, some of the oldest science in the world, originated as an intention to quantify human wealth, or wealth, or patrimony.
In Accounting, the last years of the term that ended, it was directly affected by base modifications. Or consecrated object of this science, ou seja, to wealth of social cells, passou, instinctively, by an extensive investigation.
It breaks away from the internal environment of companies and institutions and goes on to seek connections with greater scope. Such a break, still, requires changes in scientific methods and observational methods so that it can even rationally use progress and meet new needs for companies and institutions (SÁ, 2002, p. 48).
To Accounting, as a science that studies the patrimonial situation and the economic-financial performance of entities, it has the necessary instruments to collaborate in the identification of the Social Responsibility level of two economic agents.
Or functional behavior gives richness it needs to attend to the individual, but also to the environment where it is inserted. Such is the truth, that it leads us to reason, na atualidade, on or that the company, for example, "adds" or "acrecenta" to the company in not just the same (evidencing not Social Balance) other than that it offers loyalty and sincerely years of participation and years that I have credited. (SÁ, 2001, p. 24).
A social cell that is only for objective or profit, is to offer a compatible contribution to third parties, and harmful, or, less, undesirable to or everything where it is inserted. This is because a cell is part of everything, it lives for or for everything, but it also exists for itself, more, in the form of permanent integration, or that, no matter what, it results in something abnormal. (SÁ, 2001, p. 24).
From this context, we can define environmental accounting as a study of environmental heritage (bens, direitos e obrigações ambientais) of entities. Environmental Accounting emerged in 1970, when companies began to give a little more attention to environmental problems. A set of actions planned to develop a project, raising concerns about the environment.
Environmental Finance Accounting passed the status of a new branch of accounting science in February 1998, with the completion of the “financial and accounting report on liabilities and environmental costs” by the United Nations Intergovernmental Work Group of Specialists in International Accounting Parents. e Relatórios (ISAR) - United Nations Intergovernamental Working Group of Experts on International Standards of Accounting and Reporting).
Aim or objective of registering company transactions that impact the environment and its effects on the economic and financial position reported by these transactions, I must ensure, according to Junior (2000), that: a) the environmental costs, assets and liabilities are currently recorded In accordance with the fundamental principles of accounting, eb) or environmental performance, it is clear that the users of the necessary accounting information.
The same author also refers to the innovations traced by Environmental Accounting are associated, at least, three topics: a) to the definition of environmental custody; b) in the form of an environmental passive measurement, with an emphasis on or against long-lived assets; ec) the intensive use of comprehensive explanatory notes and the use of environmental performance indicators, standardized and not the process of providing information to the public.
Environmental Accounting constitutes a special accounting science based on the materiality of two securities involved. According to Bergamin Jr (2000), for the external user of accounting information to become material, all information that, not being evidenced, or being poorly evidenced, could lead to a serious error regarding the endorsement of the business and its trends., or that is fully applied to information on or environmental performance of companies.
There are several factors that make it difficult to implement the environmental accounting process. Bergamin Jr (1999) lists the following: absence of a clear definition of environmental issues; Difficulty in calculating an effective environmental liability; problem in determining the existence of a non-future obligation due to past costs; lack of clarity, no treatment to be given "active long-lived" years, as for example, not in the case of a nuclear power plant; reduced transparency in relation to the damage caused by the company in its own serious assets, among others.
An appraisal of the utility of the Environmental Accounting, second or same author, must be carried out having in view or attending to the purposes that it intends to achieve, which is: a) export or progress of the company not management of environmental questões in a comparative way with companies-peers and during or running time; b) present the level of its exposure to the environmental risk for the business community (financial institutions, pension funds, insurance companies and potential business partners) and for the corporate business; ec) to demonstrate the managerial training of the company in the administration of environmental questões, and show how it integrates these questões to its general strategy for the long term.
Therefore, Accounting, understood as a means of providing information, should seek to respond to this new challenge, attending to users interested in the management of companies on the environment, subsidizing or the decision-making process, in addition to the obligations of the society not related to social responsibility and environmental questão.
Therefore, it is verified that by means of identification, measurement, disclosure of the referred information, to Accounting, according to Kraemer (2002), it can contribute a lot with a society and as a Governo, seeking solutions for social problems, such as Accounting, such as In order to provide information, I must seek to respond to this new challenge, satisfying users interested in atuação of companies about the environment, becoming, also, contributing to the environmental management system.
8 - O balance of assets com ênfase ao environment environment
Environmental Accounting passed the status of a new branch of the accounting science in February 1998, with the completion of the "financial and accounting report on or passive and environmental costs" by the United Nations Intergovernmental Work Group of specialists in International Accounting Standards e Relatórios (ISAR - United Nations Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting).
Bergamin Jr (2000), said that parallel to this work, or ISAR is coordinating efforts with the International Audit Practices Committee (IAPC - International Audititing Practices Committee), not meaning to formalize a set of audit standards aimed at verifying the environmental performance related to the demonstrations you count.
A Environmental Accounting objective is to record the transactions of the company that impact the environment and its 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 and Environmental passives are recorded in accordance with the fundamental principles of accounting, eb) or environmental performance, having ample transparency that users give the necessary accounting information.
The main objective of the Environmental Balance is to make public, for the purposes of performance appraisal, all and any entity attitudes, such as a lucrative purpose, measurable in fashion, which, at any time, may influence or influence the environment, Ensuring that environmental expenses, assets and liabilities are reconfirmed from the moment of their identification, in accordance with the Fundamental Principles of Accounting - Resolution 750-93 of the CFC.
All and any activity, carried out or in development, or to be incorrect, not importing it is of greater or less relevance, since, measured in moderation, that it causes or is likely to cause any type of damage to the environment, as, all and any action intended to mitigate and / or extinguish such damages, must be recorded in the accounts in specific accounts, on the date of its occurrence, in accordance with the provisions of the Fundamental Principles of Accounting - Resolution 750-93 of the CFC, by means of two subsequent adoção procedures:
a) The environmental costs represent the direct or indirect application of the environmental management system of the production process and ecological activities of the company.
b) The environmental assets are only all benefits and direct destined for or coming from the environmental management activities, which may be in the form of working capital or fixed capital.
c) Environmental liabilities, all related to specific financings, disputes linked to the environment, since clearly defined must be classified as not circulating passive or long-term realizable, with specific countable accounts.
Environmental Explanatory Notes - there are other notes and other information to be highlighted on the criteria used in relation to: a) valuation of two environmental stocks; b) forms of appraisal and depreciation, including taxes used without exercise; c) deferred asset appraisal, highlighting the bases used by the company to earn environmental expenses; d) dives related to the environment, including reporting or accounting criteria of appropriation; e) Profit value of the exercise intended for its non-environmental use.
In accordance with the Audit Standards and Procedures NPA 11 Balanço e Ecologia do IBRACON at an importance that represents Ciência Contabil and, consequently, as Demonstrações Contábeis, not submitted for the capitalists of the company, but also for all a community, we propose that o Equity balance, including the Explanatory Notes of companies, regardless of public or private sectors, must be published, relevant, with emphasis on environmental questions, whose proposed model, we transcribe below.
Heritage Alanço
| ATTIVE
CIRCULATING Circulating Financeiro Caixa e Banks customers Rapiers Circulating Environmental rapiers MAKE IT A LONG PRAZO Longo Prazo Financeiro Titles to Receber Longo prazo Environmental Rapiers PERMANENT Permanent Financeiro Investimentos Financeiros Ações de other Cias Immobilized Financeiro Machines and Equipment Vehicles and Accessories (-) Accumulated Depreciation Deferred Financeiro Despesas by Exercícios Seguintes Permanent Environmental Immobilized Environmental Machines and Equipment Installations (-) Accumulated Depreciation Deferred Environmental Despesas of |
9 - Conclusão
The incorporation of an Environmental Management System (EMS) does not have a strategic plan for organizations aimed at improving the environmental performance of companies, guaranteeing survival for our days. Or market no more oil or rest does not treat two natural resources; Consumers are interested in clean products; Legislation becomes more rigid, imposing penalties for infringement years, forcing companies to confront, with seriousness and responsibility, environmental variables in their operational strategy.
The competitiveness of the company increases its adequacy to ISO 14001 for the adoption of measures aiming at better rates of conversation of raw materials, lower expenses with energy and with a conscientious, trained and motivated work force.
In order to achieve and maintain the ISO 14001 certificate, there are necessary investments considered in equipment, specialized work-work, consultancies, among others, which must be subject to intense financial control, with the objective of optimizing the use of two resources undertaken.
A number of ways found to serve this purpose and use of the Environmental Management System accounting. Environmental Accounting has the potential to assist the managers of this task. It can be used to demonstrate the environmental responsibility of the company, through the use of two reports on which it must be evidenced, in a transparent and reliable way, the expenses as environmental control.
A Accounting, an important branch of human knowledge, has not yet been given or highlighted necessary and relevant to the environmental issue, such as it occurs in other areas. Therefore, it should be noted that despite being small, in relation to the many other issues dealt with in the Accounting Area, there are authors and researchers who have been examining the repercussions of environmental impacts on organizations and in which way they are managed and controlled.
No Brazil, the organizations, mainly the industries, due to the imposition of legal norms in force, are adopting more and more processes of environmental control and management in their productive activities. Or article 225 of the Federal Constitution of 1988, as laws 6.803 / 80, 6.938 / 81 and 9.605 / 98 are examples of legal texts that determine companies to adopt procedures aimed at or environmental control.
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