Evidenciação e contabilização dos créditos de carbono: um estudo de caso na suinocultura da empresa BRF-Brasil Foods S.A.

Abstract

The disclosure and the quality of accounting information, as well as emission inventories of greenhouse gases and the measurement of carbon credits are essential factors in the consolidation of companies on the market. The objective of this research was development quantitatively mechanism to highlight and account for carbon credits in the swine business BRF - Brazil Foods SA based on the Explanatory Notes published in the Bovespa site in the period 2006 to 2010. The methodology AMS-IIID version 14, which was recommended and approved by the United Nations Convention to swine it possible to estimate the amount in tons of carbon dioxide (C02) in a given period in the baseline design. Looking at the notes of the company BRF - Brazil Foods S. A. set of years it was observed that there is no disclosure regarding the methodology and accounting of carbon credits from the pig manure. There is also a clear disclosure of environmental accounting. The results of the study also accounted for 9,229 sows of the company amounted to 5,944 carbon credits could generate an additional revenue case is traded on the stock exchanges. It is suggested the implementation of the Environmental Balance to show clearly the environmental management and contribute to the disclosure and accounting of carbon credits, which is a global trend of companies in search of sustainability.