Gestão e contabilidade ambiental: a percepção dos gestores das indústrias de cerâmica vermelha da cidade de Cruzêta - RN.

Abstract

The harmful effects to the environment from the process of industrial revolution, technological advances and population growth have increasingly impacted the balance of ecosystems. It's applied to organizations most of the environmental problems present today which used resources without worrying about the environment to meet the large demand. In this sense, it is observed that to meet these new requirements companies need to implement an environmental management which, like all other ways of management, needs necessary information for decision-making process. This information should be presented through reports prepared by environmental accounting, which is a branch of accounting science that shows the actions related to the environment. In face to the above, the present study aims to present the perception of managers on the management and environmental accounting of the red ceramic industry of the City of Cruzeta-RN. The research is characterized as qualitative, exploratory and descriptive of the aims, bibliographic and field research on the sources of information. To meet the objectives of the study it was made a questionnaire adapted from the checklist of sustainability from Leripio (2001) cited in Pfitsche (2004). The main results show that the ceramic industries of the City of Cruzeta-RN do not have a clearly environmental management system, there is only the presence of some actions aimed at preserving the environment, so still deficient when compared to the environmental impacts caused by these industries. It is also observed in the view of managers that environmental accounting is used poorly in terms of the creating information, as most of the environmental items are not properly disclosed. Among several recommendations, it is suggested that for further works may be done the documentary analysis of financial statements in order to make a comparison between the perceptions of managers and the information contained in the documents.