VIEIRA, A. S.; VIEIRA, Alex Sarmento.
Résumé:
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.
