A contribuição da contabilidade ambiental para a gestão.

Abstract

In the current scenery, one of the subjects that come discussed is the preoccupation with the preservation of the environment, as soon as, the pollution and the environmental aggressions can provoke irreversible damages for the nature. With the creation of laws and government standards, with the awareness of the society and the demands of the consumers the enterprises are realizing the importance of the adoption of politics and directives for an environmental responsible management. The observation that the interference of the human being on the natural systems can compromise so much the quality of life of the current population like, the own one, life of the near generations does to itself necessarily actions to revert this picture. The awareness what the society is acquiring as to the environmental factors, they do so that the enterprises adopt more and more a posture ambiently responsible. This new posture has been taking the organizations to look for the form of demonstrating to the society the level of preoccupation and of actions executed in the sense of search of a sustainable development. Breaking of this premise, this inquiry has how I aim to present several contributions of the studies of the environmental accountancy, necessary for introduction of a politics of environmental management focused in the sustainable. As for the methodology, a bibliographical revision was carried out on the subject open to question. It was noticed that the environmental accountancy attends to the users who need information on the environmental costs, classifying answers to the organizations on the environmental question supplying subsidies to the social responsibility in the business process of taking decision. The accountancy can still become a differential competitively near the market.