SOARES, J. R. P.; http://lattes.cnpq.br/1890282780034631; SOARES, José Raryson Pedrosa.
Resumen:
Currently society is more present in subjects related environmental and socio-environmental
issues, requiring of the government and organizations, cleaner politics, creative methods that
reduce the impacts to the environment, since the business environment is seen as primarily
responsible for these impacts, releasing through their activities gases that contribute to air
pollution and exacerbate the greenhouse effect, such as carbon dioxide (CO2), raising the
temperature of the planet. The principal objective of this work was to detect and calculate the
carbon credits generated by the reforestation activity of the company Suzano Papel e
Celulose S/A, using a quantitative method for estimating CO2 emissions avoided. In the
methodological procedures used a descriptive study with a hypothetical deductive method,
and a quantitative and qualitative approach to nature. Based on sustainability reporting, the
data needed to obtain the results were documented. It was also possible horizontally and
vertically analyze the main environmental indicators, verifying an increase in the indicator of
emissions of greenhouse gases, and a reduction in harmful hazardous waste indicator. As
for carbon credits, it can be affirmed that the company studied had thousands of eligible
credits trading on the stock exchange in the years 2010, 2011 and 2012, but did not
recognize these credits on their statements, failing to raise millions of dollars that could be
invested in other social and environmental projects. Therefore, it is perceived by the results
obtained, that this theme about carbon credits is of great importance and should be
discussed in greater breadth and depth, both the government and regulatory bodies of
accounting, should seek a parsimonious treatment that facilitates implementation of CDM
and carbon credit transactions on the stock exchange.
