Contabilidade e gestão ambiental: um estudo em uma indústria de blocos de oito furos no município de Marizópolis-PB.

Abstract

In the face of a globalized world in which we live, where there is an incessant search for riches so absenting awareness about the environment. Thus arises a problem that was centered in this study that is to analyze the environmental accounting disclosure in the official financial statements, specifically Balance Sheet and Statement of Operations from 2006 until 2009, in an industry that manufactures blocks of eight holes, localized in Marizopolis - PB. The methodology used was an interview and is classified as qualitative answered by the manager of the company under study where the focus was centered on the manufacturing sector of the block of eight holes. The research indicates that this particular industry, does not perform environmental accounting disclosure in the official financial statements. However, it is appropriate to report that in a very rudimentary and unconscious form the industry is concerned about the environment and use practices for improving it, since trying to reduce costs to the firm uses coconut husk for burning blocks, with the wood only as a supplement, so the existence of replacing non-renewable fuel from a renewable source, thus minimizing the emission of gases and thereby reducing deforestation and subsequent costs, but does not account for these costs, since relate to the environment. Consequently, the company has a system for reducing the electric energy representing a social responsibility to the environment, however, the company does not insert this fact in the revenue account.