Desafios e oportunidades para o alumínio no marco do desenvolvimento sustentável: um estudo nos itens ambientais da Alcoa Alumínio S.A.

Abstract

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.