ARAÚJO FILHO, J. J.; ARAÚJO FILHO, Jorge José de.
Resumo:
The influence of human beings on the environment has done with which to discuss it
and if practice increasingly actions aimed to not compromise the quality of life of the
population, especially of the next generations. With this, not only environmentalists but
also generally societies began to worry more with environmental issues, seeking
solutions on the preservation and recovery of the environment. In this sense, it is
necessary that the accounts of the organizations to develop ways to highlight the
economic events related to the environment, taking the role of disclosure of
environmental management actions. In this way, companies began to invest more in
strategies that rescue the ethical principles and values with consumers and employees,
complying with laws and respecting the environment. In view of the foregoing, the
present research sought to answer the question: How are evidenced the environmental
items of Alcoa Alumínio S.A. and his relation with the sustainable development in the
period from 2008 to 2011? Taking as a methodology the bibliographical, descriptive and
documentary, this inquiry for his time, because it made use of specific documents of
the enterprise of the sector from aluminium in analysis, like the demonstrative ones and
too many accounting reports. Noticing in the analysis that the recycling from the
aluminium offers opportunities for the enterprises through an economical growth
contributing with the sustainable development. So, it was identified that the Alcoa
invests and evidence in its financial statements the environmental items, as well as in
its explanatory notes and in other reports, such as the sustainability. It was also
observed that the company has international prominence related with its activities
Socio-environmental, worrying about the environment and its preservation, mainly
through the practice of replanting of trees, looking for a continuity of reforestation. So,
it is understandable that the accounting serves as a support tool for managers showing
not only its operational activities, but also the facts directed to the use of environmental
resources, as well as investments with the maintenance and costs of possible recovery
for the environment.