A contabilidade ambiental como mecanismo de mensuração da evolução das práticas de sustentabilidade: o caso das empresas nacionais de papel e celulose.

Abstract

With the appeal of the Society for organizations to produce less harmful effects on the planet, environmental accounting presents a tool to aid in the disclosure of environmental issues through report sand documents that will prove the behavior of these organizations with the environment. In this context the study was to verify from the use of environmental accounting, as the national companies of the pulp and paper industry show their practice of sustainability and its evolution over the period 2005 to 2009. The methodology was descriptive, exploratory, bibliographical, documentary and qualitative. The results show an evolution in the disclosures of the social, environmental and financial companies surveyed. With emphasis on the statements of concern and commitment to environmental issues, certificates attained, and commitment to environmental policy, the recognition of environmental regulations, investment with preservation, restoration and rehabilitation of environmental occurrences, but also the responsibility of licensing for the production of its activities.