QUEIROGA, C. M.; QUEIROGA, Cid Moreira.
Resumen:
In a contemporary vision of management is inevitable insertion of environmental awareness theme, which involves social responsibility, commitment to the environment and sustainability .The accounts could not, and can not, get the margins of these new approaches and should absorb, release and record, in their statements , facts pertaining to assets , liabilities , revenue and environmental costs , these accounts that express the true responsibility of the manager and consequently company to the social and environmental problems in their area, in addition to detailing and expose such actions in their statements . This study aimed to verify the level of disclosure of environmental accounts in the period 2008 to 2012 compared with such disclosure periods from 2005 to 2007 held in the graduate course work in accounting , UFCG , Juciane (2008) , also seeking to demonstrate its evolution . For both research was classified as a case study, exploratory in nature, and quantitative literature. And how the survey results showed little disclosures of environmental accounts revenue and also no visualization of environmental accounts in the statements required by law, but exposing broadly, the accounts of assets, liabilities, revenue and environmental Expense Management Reports and Explanatory notes.
