With a globalized economy, the company is forced to continually improve the quality level of its patrimony (capital) and take care of it as a natural environment, satisfying the increasingly demanding and conscious consumer. Or modern client observes and prefers a social cell that takes care as an ecological and social environment and acquires the products of its organization. He prefers a company that respects the environment and contributes to the quality of life of the community. The natural environmental aspect is a variable to be considered not a competitive strategic plan.
Segundo Rebollo (2001), attention and care for the resources available in nature or to the production of products and residues that eventually come to affect or the environment are several that grow of importance not strategic planning of companies.
Ainda says: "There is a growing awareness movement, including companies, aiming at a sustainable economic development".
Sustainable development and wealth prosperity of the social cell in aggression to the natural environment.
To sustainability, it is a concern not only two scholars as well as two businessmen at the world level. This is a great challenge and to make economic growth compatible with the preservation of nature.
O accounting neo-patrimonialism can make a great contribution to the social cell and to the community by creating competent models so that the entrepreneur can come to make effective decisions in his patrimonial and environmental management.
Segundo Lopes de Sá (1999), reconciling business efficiency with that of the environment, becomes a challenge that only science can solve, but is necessary for it to meet its goal with success.
Therefore, the elaboration of business efficiency models is necessary, not in the case of fabric, the adaptation of such a particular phenomenon of the social cell as that of an environmental efficiency, is taken as a parameter.
These interests of efficiencies, interatives, represent a new otic that a doutrina accounting had not previously considered, but, essential as a basis for the development of an Accounting applied to the Environment.
And yet, to ação do capital not be able to make a point of prejudice to life two beings, want not present, want not future, embora, isto, not followed by some financial speculators, it seems to be, still, a determining factor for the future, as the collection of human societies.
As bem lembra Attuy apud Wernke (1999), or verdadeiro ¨ sustainable development pressupõe increase of the national income over a long term, sem prejudice to progress and to go to ecology¨.
A sustainability referred to is, pois, concomitantly, a heritage phenomenon and the natural environment. Logo, always that houver patrimonial phenomenon will have patrimonial change and always that houver natural environmental phenomenon will have mutation of nature.
PATRIMONIAL AND ENVIRONMENTAL MUTAÇÃO
There is constant movement in aziendal wealth and, likewise, transformation of the ecological environment. All the elements that constitute or heritage tend to move and influence the natural environment, generating environmental phenomena. Likewise, as the patrimonial movement modifies the natural environment, it also modifies the patrimony generating patrimonial phenomena. This is axiomatic.
On this matter, Lopes de Sá (1999): it seems to me axiomatic that: ¨O ecological environment transforms how to transform the wealth of social cells and wealth of social cells is transformed as transforming the ecological environment¨. Ou seja: “there is an unequivocal transformative interaction between the natural environment and the patrimony of social cells”. Ou ainda, wanted or heritage, wanted or natural environment, subject to the supreme laws of ¨transformação¨ and to um regime de ¨interação¨.
A constant interaction must be sought for the effectiveness of the heritage phenomenon and the natural environment phenomenon.
Either professional accountant capable of creating a countable model for this efficiency. Faz-is necessary for efficiency between the accounting phenomenon and the ecological phenomenon to achieve or sustainable economic development. This is a new challenge to accounting science and administration.
As in previous work, I affirmed, the manager of the organization must give attention to the need for heritage and the need for the natural environment. There is a limit to the necessity of the social cell as there is a limit to the necessity of the natural environment.
There is a social cell that depends on nature, but there is a limit of use of nature, to perpetuate itself in time, such as occurs with species in biology.
To an industry that uses water, there is a limit to its use, it must apply a resource (patrimonial phenomenon) in decantation processes, use polluted water for the transformation of patrimonial and depoluted (environmental phenomenon) and return pure to nature.
A paper industry that uses cellulose should be concerned as planting trees; for each cut tree you must plant another tree.
Com a poluição da natureza pela the economic activity of the social cell gerou a necessity of harmonization between the patrimonial mutation and the natural environment. So that it is essential to environmental awareness of the business community and the world at the world level.
O Accounting Neopatrimonialism demands exactly the principle of strengthening of the environmental agent, human wants, material wants, natural ones, as a source of motivation to obtain efficiency.
ENVIRONMENTAL EDUCAÇÃO
Environmental education is born as the objective of generating an ecological conscience in each human being, concerned with how to teach the opportunity of a knowledge that allows change or behavior returned to protection of nature.
The sustainable development must be allied to environmental education. A family and a school must be the initiators of education to preserve the natural environment. As a child, since I give in, I must learn to take care of nature. I do not know that the school is familiar with the awareness of care as a natural environment. It is fundamental this environmental education will be responsible or educated for the rest of your life.
Segundo Munhoz (2004), some ways of bringing environmental education to the community and direct action of the teacher in the classroom and extracurricular activities. Through activities such as reading, school work, research and debates, students will be able to understand the problems that affect the community where they live; urged to reflect and criticize the actions of disrespect for ecology, the wealth that is the patrimony of the planet, and of all those who meet it.
And it says: You teachers are fundamentally not the process of awareness of the society of two environmental problems, you seek to develop in some habits and sadistic attitudes of environmental conservation and respect for nature, transforming the conscious and committed citizens as the future of the country.
Despite the fundamental importance of the teacher, the process of development of the nation is not given or given value, by our authorities, to the teacher and committee to education. The State has not yet become aware that education or vehicle should be social, but, on the contrary, there is a priority or political interest to maintain a mass of adequate cultural training.
Qualquer action of environmental protection must pass for environmental education.
In a letter from Belgrade, of 1975, apud Rebollo (2001), was presented a line of action where it said: a) to raise awareness among the citizens of the world about the environmental problem; b) make available or access specific conhecimentos on or around the environment; c) promote attitudes for environmental preservation; d) develop specific skills for ações ambientais; e) create a capacity to assess the actions and programs implemented; f) promote the participation of all in the solution of two environmental problems.
Lopes de Sá (1999), affirms: ¨Há a world conscience is on the march, whose formation is accelerating and that condemns to heavy speculation of wealth as well as improper use of profits, as factors of destruction of the planet and injury to life of two European entities povoam or world¨. Various movements of human mass pressured political powers and expressive catastrophes (Bhopal in 1984, Chernobyl in 1986, oil foundations, destruction of forests, etc.) and in part they will end up convincing the leaders of the State that it was serious.
Caseirão (2000) says (1997) ¨no north foram detected particles of cesium, which is a radioactive product, accumulated from the seals of the area. This fact shows that the problems of pollution are not merely local. A poluição is transported to locations that are far away from them as well as produced;
¨Not Rio Grande do Sul, Brazil (1998) a ship has been around a week to unload sulfuric acid directly to the waters of Porto, which is located just outside the ecological reserve of Lagoa dos Patos¨. ¨Result: fishing teve to be prohibited with a length of 18 km, about 6.5 thousand families of fishermen ficaram half of subsistence and estimated time for the recovery of the destroyed ecosystem of 10 years¨.
Minamata, Japan (195?) Reported: ¨As continuous discharges of mercury in the bay of Minamata, cause the birth of several babies with serious physical deformations¨.
Prince William Sound, Alasca (1989), also reproaches: ¨A spillage caused by super-oil hair Exxon Valdez destroyed the entire ecosystem of the region, liquidating more than 250,000 birds and maturing a non-determined number of marine mammals and fish. ¨ After 10 years, the life in the region has not yet been reconstituted and Exxon has paid indenizações worth more than 2.5 thousand thousand dollars (about 450 thousand contos) ¨;
There is no report from Greenpeace on contamination by dioxin in Germany. ¨Em March 1998, alarming snow levels of the carcinogenic substance dioxin were detected, not produced in the German state of Baden - Wurttemberg (southeast Germany). ¨O leite was withdrawn from the market. Scientific investigations carried out by the Freiburg State Institute for Chemical Analysis of Food indicate an astounding increase in two dioxin indices that have been shown to have been registered and have been on the rise since September 1997. The German authorities have been led to conduct an extensive study to determine the source of contamination¨.
There are some examples, two existing many, of references to environmental pollution and of products that compromise the life of human beings on earth.
Or that it needs to be safe and to accelerate the ecological awareness of the company in the community and build an environmental culture, which is imposed on consumption.
In order to improve environmental quality, Frers (2000) says: ¨To make the public more and more aware of the main causes of the problem and to get them to understand and conscientize about isso, to understand, to understand, to become aware and to act, it must be to dynamically and finally, form an Associação não governamental that brings together all active non-process participants, with the objective of organizing teachers and students of the national educational system from elementary to postgraduate graduates, all as civic associates não governamentais e em fim a Every person who is responsible and organized, based on his own experience or two others, wishes to act to offer an alternative and well-founded project that may provide governments with mechanisms of action for which purpose is provided by organized civil society¨.
It is also important to observe or refer to the event that meets the Ministers of Education in the Cúpula das Américas, Cúpula de Brasília (1998): ¨A environmental education for sustainability must allow education to become a vital, joyful, playful experience, attractive, creator of senses and meanings, which stimulates creativity and allows redirection of energy and youth rebellion for the execution of activities projects with the construction of a more fair, more tolerant, more equitable, more democratic and more participatory society. na which is possible to live with quality and dignity¨.
Atuality is implied by the need for education for the sustainable development and control, by legislation of the natural environment, of environmental management.
ENVIRONMENTAL MANAGEMENT
All decisions to the social cell must be taken aiming at harmony between the heritage and the ecological environment. It grows in a company of importance in environmental management, mainly in industries, that easily overpass or limit the residues that pollute the environment.
Segundo Crespo, Ayuso and Ripoll apud Urrutia (2001), in addition to the organizations for the use of natural resources, processes and products, on many occasions, generate large quantities and various types of waste, contributing to pollution of ar, water and alone. No moment, ¨s only in some cases, the costs for the long term of these resources and contamination have been included, the costs of exploration of a facility or no price of product and final service¨ {….} ¨A company, you must allocate part of the Applications in the environment and protection of the environment, supporting a series of costs, as such, it will be easy to identify and record separately the other two business costs, while in the meantime, other times they will be inter-related as the rest and complicate analysis. custo-benefício meio environmental.¨
Second Wernke (2000), defending the environment deixou, then, from being just a matter of environmentalists and passing to great influence on business strategies. For this reason, some companies are trying to move to a philosophy of satisfaction of consumer needs, aiming at a quality of life for the society, trying, therefore, to solve environmental problems. Concomitantly we aim to explore the opportunities generated by ecobusiness.
She also says: When thinking about environmental quality, it must be taken into consideration as a protection for two consumers and sustainable development. In order to ensure sustainability, companies seek to implement environmental management mechanisms.
Or an entrepreneur began to realize that environmental management did not see to prejudice the wealth prosperity of his company but, sim, he saw as a new challenge to add value to his current product.
According to Becke (2003), investing not the environment means, for the company itself, taking care of two agents that promote its wealth (enabling an increase in equity) at the same time and a demonstration of its reason for existing and serving society (Social Responsibility).
The following example does not demonstrate that it is possible, in environmental management, to reduce the pollution generated by the economic activity of the social cell.
To Astra in your environmental management, appear or follow:
Average monthly consumption of plastic bags for o lixo:
1998-1133
2002 - 933
18% reduction
Annual average quantity of industrial waste deposited in sanitary grounds:
1996 to 1998 - 43 t
- - 12 t
72% reduction
Annual quantity of caçambas na company:
1998-44
2002 - 8
82% reduction
Fonte: Gestão ambiental - ASTRA
To demonstrate the applications I do not have a natural environment criou-se or Balanço
Environmental.
ENVIRONMENTAL BALANCE
The environmental balance is a demonstrative peça that expresses or active and environmental passive at a certain time.
It shows, in a synthetic way, the environmental phenomena (of the natural environment) that occur in a certain period in the natural environmental management of the social cell.
Segundo Lopes de Sá (1999): ¨Environmental balancing, that demonstration of counting that evidences the relationships of heritage as environment or nature¨.
Second Raupp (2002), or Environmental Balance, the main objective of which is to make public, for the purpose of performance appraisal, all and qualquer atitude as a lucrative purpose, measurable in moderation, which at any time, may influence or influence or better environment, ensuring that environmental costs, assets and passives are reconfirmed from the moment of their identification, in accordance with the Fundamental Principles of Accounting.
O environmental balance demonstration as applications in nature.
Also, every year Balance of results, we have as environmental costs as applications two meios of payments (money) to the conservation and recovery of the ecological environment.
Raupp (2002), considers that the environmental costs will be recognized, regardless of the disbursement (Princípio Contábil da Competência) and immediately incorporated into or bem e / ou service that sees, solely and exclusively, the preservation of the environment, not the moment of its occurrence, Assuming that its accounting classificação will be given a permanent immobilized environmental non-active or permanent deferred environmental asset, since these costs and / or services increase the useful life of the incorporator for a term greater than 365 (thirty-sixty-five) days.
Segundo Ribeiro (2002), environmental costs related to the consumption of resources incurred in the production area, more specifically aimed at controlling and preserving the environment. Assim, all the inputs inserted in the operational process that have the precise objective of elimination / reduction of pollutants. Therefore, here are included chemical products that combat waste from the operational process, depreciation of existing machines and equipment in the company, whose basic purpose is used or controls and preserves the environment, such as effluent treatment stations, at remuneration relative to man-hours used for handwriting or environmental system, whichever suits its form, etc.
Also Rocha and Ribeiro apud (Wernke, 2000) assures that the environmental costs are the expenses incurred by the company to reduce or eliminate the negative effects of its operating system on the ecological environment. The investments in this area have received an expressive phase, and therefore, will be included in the strategies of the economic management of companies.
No General Balance, the environmental assets are the investments in the patrimony that will be used for the preservation or recovery of the natural environment.
Segundo Ribeiro (2002), environmental assets are all the investments made by the company that have the prospect of future benefits management, not the environmental control, preservation and recovery process.
Also Kraemer (2001), the environmental assets represent two inputs, small accessories, etc. used without a process of elimination or reduction of two levels of pollution; investments in machinery, equipment, facilities, etc. acquired or produced with the intention of mitigating the impacts caused to the environment; The expenses with research, approval or development of modern technologies, of medium and long term, since they constitute benefits or actions that will be sent back to us following exercises.
Ainda says to an illustrious teacher: Environmental assets have been acquired by the company that has as a purpose the control, preservation and recovery of the environment.
Not referenced General balance of passives environment as obligations with third parties to short and long term in nature applications.
Kraemer (2001), considers all and any short-term and long-term work to be environmental passive, intended solely and exclusively to promote investment in actions related to extinction or mitigation of two damages caused to the environment, including the percentage of profit from exercise, with a distinction compulsory, directed to investments in the environmental area.
Ribeiro (2002) teaches that environmental liabilities are as obligations contracted by the company for third parties, which is the origin of environmental expenditure (assets, costs, expenses, etc.). Also, constituem-se obrigações ambientais those related to the purchase of environmental assets, of elements consumed during the production process and those originating from penalties imposed by organizations for infraction of environmental legislation, for damages to the environment and property of third parties. The recognition of the environmental passive may be spontaneous or compulsory.
CONCLUSION
In the last analysis, how I referred to previous works (2000): 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, through his doutrinários studies and practical applications, in order to preserve the natural environment. By creating effective models, you are 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 the needs of the natural environment.
Aziendal wealth must be at the service of the home, both in its social and non-environmental aspects.
A social cell that pollutes the natural environment and which does not understand that it must corrupt it, will disappear from the market, because the modern consumer will stop buying his or her patrimony and will acquire the company that has a correct environmental policy and also or sustainable development.
BIBLIOGRAPHY
- BECKE, Vera Luise. Environmental audits: theory and practice in evolution. Revista do Conselho Regional de Contabilidade do Rio Grande do Sul. Porto Alegre: n. 112, p. 31-49, May 2003 CASEIRÃO, Manuel R. Environmental Audit. Make it available at: <www.iscac.pt>. Accessed in: February 2000 FRERS, Cristian. In search of an environmental education. Available in:
. Accessed: April 2004 HERCKERT, Werno. Environmental asset and liability. Make it available: . Accessed in: 2000. HERCKERT, Werno. Heritage in the natural environment. Três de Maio: Reas, 2003.HERCKERT, Werno. Patrimônio: its social and environmental function. Make it available: . Accessed in: 2002. KRAEMER, Maria Elisabeth Pereira. Environmental accounting - passport for competitiveness.MUNHOZ, Tânia. Sustainable development and environmental education. Make it available: . Accessed in 2004. RAMOS, Aldo Guzmán; FERNÁNDES, Guillemina. Sustainable business environmental management. Reality or utopia? Available in: . Accessed in: March 2004.REBOLLO, Mario Guilherme. A accounting as an instrument of control and protection of the environment. Revista de Contabilidade do Conselho Regional do Rio Grande do Sul. Porto Alegre: n. 104, p. 12-23, May 2001.RAUPP, Elena Hahn. Sustainable development: accounting in the context of social responsibility of citizenship and the environment. Revista de Contabilidade Conselho Regional de São Paulo. São Paulo: n. 20, p. 46-60, June 2002. RIBEIRO, Maisa de Souza; GONÇALVES, Rosana CM Grillo; LIMA, Sandro Alves from. Aspects of accounting for passive and active atmospheres in Brazilian thermetrics. Revista de Contabilidade Conselho Regional de São Paulo. São Paulo: n. 20, p. 04-12, June 2002.SÁ, Antônio Lopes de. Doutric aspects of accounting applied to the natural environment.URRUTIA, Manuel Bravo.Accounting and the environmental problem. Available in: . Accessed: August 2001 WERNKE, Rodney. Environmental costs: a theoretical approach as a phase in obtaining competitive advantage. Brazilian Journal of Accounting. Brasília: year 29, n. 123, p. 44-51, May / Jun. 2000.Come of the Americas, Dome of Brasília. Make it available: . Accessed: April 2004 GREENPEACE. Chega de poluição! Greenpeace Report on the contamination of leite and animal ração in Europe with dioxins from the Solvay do Brasil company. Make it available: . Accessed in April 2004.
O PATRIMÔNIO EO SUSTAINABLE DEVELOPMENT
Contributed by: Werno Herckert - [email protected]
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