Contabilidade, desenvolvimento e sustentabilidade: um estudo de caso em uma empresa do setor de reciclagem no município de Sousa-PB.

Abstract

Based on current social juncture and the growing awareness and development branch of sustainability, many companies have been given a greater interest in socio-environmental indicators re-evaluating their form of expertise and the environmental impacts arising from their actions. In this context, this study aims to describe the sustainable development actions adopted by trademark of recycling in the municipality of Sousa - PB and his evidenciation by the General Ledger. A statement was made in the literature on the thematic focus and chosen a company with a view that it possessed sustainable practices, and make possible the data collection. Through case study carried out in company Devil Plast has been the implementation of sustainable development - DS, identifying that company does not take environmental accounting as a means of dissemination of their environmental initiatives. Can know the company profile, the production process, the goods produced and environmental and social projects carried out to conservation and/or revitalizing environmental and community sustainability, promoting the quality of life for society as a whole.