1. Viabilidade do Investimento Empresarial em Projetos para o Meio Ambiente Abordando a Contabilidade Ambiental.
- Author
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da Silva Dias, Altino and Andreani Junior, Roberto
- Subjects
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WATER purification , *WATER consumption , *RATE of return , *FINANCIAL statements , *WATER use , *ENVIRONMENTAL auditing - Abstract
The business activity for wealth generation is the goal of any business and point of analysis of its viability in the costing of a project, when the return on investment remains an essential focus. This work evaluated the feasibility for environmental investment by the acquisition of a ETE - Effluent Treatment Station, when by normative requirements it is not allowed to discard the water used in the operational process in the sewage network without treatment. The re-use of treated water that generates savings in the consumption of drinking water is the basis for calculating the return on investment. In another analysis the consumer's awareness about the price of the product is discussed, which includes a portion destined to socio-environmental projects made feasible and disclosed in the financial statements. In this analysis the environmental accounting demonstrates the transparency showing how much the company is committed to the sustainability, without losing the viability of the investment. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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