Passivos ambientais: estudo de caso nas empresas ganhadoras do prêmio de transparência corporativa 2018

Abstract

Environmental Accounting is the accounting of the benefits and losses that the development of a product, or services, can bring to the environment. It is a set of actions planned to develop a project, taking into account the concern with the environment. The purpose of environmental accounting is to show environmental record information to internal and external users that may have caused currency-quantified asset changes. In environmental accounting contains the environmental liability that is any kind of impact caused to the environment by a given company and that has the obligation to repair it. Environmental costs are resources used for environmental control and preservation used in the production area. The ANEFAC - FIPECAFI - SERASA EXPERIAN Transparency Trophy aims to recognize and honor companies that have the best accounting information transparency practices, published through their financial statements. However, not all companies account for environmental accounting information. This study seeks to answer the following question: How are ANEFAC 2018 transparency award-winning companies identifying and recognizing their environmental liabilities and costs? To answer this question, the Financial Statements and Social Balance Sheet of the twelve award-winning companies were analyzed. The study presents the information in values and how each company accounts for each information in environmental costs and liabilities. It is concluded that the evidenced information is scarce and could be more complete and clear giving the users more accurate and specific information about the subject.