Disclosure e contabilização dos créditos de carbono: um estudo de caso na Empresa Nestlé.

Abstract

Society is more concerned with environmental issues, charging organizations, attitudes related to environmental preservation, since these are directly responsible for the impacts resulting from their activities on the environment. And one of the main factors that contribute to air pollution is the emission of greenhouse gases such as carbon dioxide (CO2) which aggravates the greenhouse effect, caused mainly by business activities. Thus, the rights and environmental obligations should be measured in financial statements of the company, especially its carbon credits. In this regard, the main objective of this work was to demonstrate the environmental assets and liabilities, and the accounting of carbon credits from company Nestlé, using quantitative models to appreciate the avoided emissions of gas carbon. When is used in the proceedings methodological a study of the descriptive type, with deductive-hypothetical method. With approach of qualitative and quantitative nature. So, it was observing in the reports of sustainability of Nestlé, Investments in products, as well as packages that reduce the emission of pollutants and gases aggressors to the environment. It is possible to identify and analyze vertically and horizontally of the environmental indicators, related to water, energy, gas emissions, among others. There is, a considerable variation in the reduction of these indicators, between these years analyzed by 2011 compared to the year 2012. Regarding the accounting of carbon credits apt trading on the Stock Exchange and can say that in the years 2011 and 2012 financial years was counting the amount of CO2 avoided, so that the company had millions of carbon credits that could be traded in the market internationally. Given the above, it is stated that Nestlé Public voluntarily and accounts for their environmental actions, despite not measures them in their financial statements, but it is no longer recognize their carbon credits an intangible asset. It is clear, therefore, through the results obtained that this issue needs to be widely discussed, because there are different practices on the part of the Nestlé regarding the accounting treatment and its application in operations with carbon credits and that these treatments should be regulated by government as well as accounting and government.