SILVA, F. A.; SILVA, Franciene Araújo.
Resumo:
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.
