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Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of International Journal of Professional Business Review (JPBReview) is the property of Open Access Publications LLC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contaduría Universidad de Antioquia is the property of Universidad de Antioquia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Companies are increasingly including socially responsible and sustainable characteristics in their management, as society is increasingly aware and seeking these criteria in entities. Therefore, the research aimed to understand how accounting contributes as a tool for evidence in sustainable development in the electricity sector. The sample is formed by 13 companies in the Electric Energy segment. The research is characterized as descriptive and documentary. To identify the information, a content analysis was performed, using a checklist based on the Brazilian Accounting Standards - NBC T15 and analyzing the Balance Sheets, Income Statements for the Year, Explanatory Notes, Management Reports, Balance Sheets Social and Sustainability Reports in the period from 2016 to 2019. The level of environmental commitment, evidenced information and the tools used were identified. In the results, it was noticed that although the practices of disclosure of interaction with the environment are quite positive, not all the information established by the NBC T15 was evidenced, a fact that may be linked to the lack of standardization and stricter requirements, having, therefore, in accounting, a support to evaluate and measure these practices. [ABSTRACT FROM AUTHOR]

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of REUNIR: Revista de Administração, Contabilidade e Sustentabilidade is the property of REUNIR - Revista de Administracao, Contabilidade e Sustentabilidade and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objetivo: O objetivo deste caso é possibilitar a aprendizagem dos alunos sobre os impactos ambientais e seus efeitos, além de permitir que os mesmos utilizam métodos de valoração econômica do meio ambiente para internalizar as externalidades referentes aos impactos ambientais e sociais. Como o produto em questão é usado amplamente, há uma identificação entre o problema identificado neste caso, o da não internalização das externalidades (impactos sociais e ambientais), e os consumidores, neste caso, os próprios alunos. Metodologia: A metodologia deste caso de ensino é qualitativa. Os alunos leem, discutem e aplicam o caso. Ao ler o caso, os estudantes aprendem as etapas do processo de lavagem de uma lavanderia. Na leitura e na discussão, os alunos podem identificar quais são os impactos ambientais e sociais diretos e indiretos e suas consequências. Por fim, são aplicados e discutidos os métodos de valoração econômica do meio ambiente, quando aplicáveis à situação. Resultados: É possível identificar os impactos sociais e ambientais e analisar e discutir os efeitos desses impactos na gestão e na contabilidade. Contribuições do Estudo: Espera-se que este Caso para Ensino possa ser utilizado em cursos de graduação e pós-graduação em disciplinas sobre meio ambiente e sustentabilidade, além de disciplinas relacionadas a custos e gestão.

Copyright of Amazônia, Organizações e Sustentabilidade (AOS) is the property of Amazon, Organizations & Sustainability - AOS / Amazônia, Organizações e Sustentabilidade (AOS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objetivo: Esta pesquisa teve como principal objetivo levantar junto aos estabelecimentos de venda de açaí da Região Metropolitana de Belém – PA (RMB), qual tratamento está sendo designado aos resíduos (caroços de açaí), tendo como parâmetros de análise o ponto de vista contábil e o socioambiental, sob a ótica da Política Nacional de Resíduos Sólidos (PNRS), dentro de um contexto de ecoeficiência. Metodologia: Foi realizada pesquisa exploratória, transversal, por meio de levantamento, junto à 80 estabelecimentos de produção de açaí da RMB. Resultados: Os resultados apontaram que os respondentes, em parte, possuem conhecimento acerca da gestão socioambiental e do que é impacto socioambiental, entretanto, não possuem plano de gerenciamento de resíduos sólidos, e, na percepção da maioria deles, a obrigatoriedade de realizar a correta destinação dos caroços de açaí é da prefeitura, o que demonstra desconhecimento acerca das diretrizes da PNRS. Quanto ao tratamento dos resíduos do açaí, a maioria respondeu que os caroços são destinados a aterros, a despeito das possibilidades de reaproveitamento. Quando analisado o tratamento dos resíduos pela ótica contábil-financeira, observou-se como inexistente, o que pode estar associado com o tipo de formalização (ou a sua falta) e o fato de não terem apoio profissional para realizar a gestão do negócio. Contribuições do Estudo: O presente trabalho visa contribuir para a discussão acerca da importância de estabelecer planos de incentivo e/ou orientação para o reaproveitamento, para que os empreendedores de açaí possam desfrutar dos benefícios financeiros e melhor contribuir para a redução dos impactos ambientais, realizando uma gestão ecoeficiente.

Copyright of Innovar: Revista de Ciencias Administrativas y Sociales is the property of Universidad Nacional de Colombia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Este artigo apresenta o desenvolvimento ea estrutura cursos de Contabilidade Ambiental ensinado na UFPR (graduação, pós-graduação e mestrado), com a agregação da experiência da ITCP e da troca de experiências com o INDIOS / UNIOESTE ea CEAM / UACh. A consciência das questões ambientais é uma oportunidade para ampliar o conhecimento e atividades profissionais em diversas áreas do conhecimento. Para a contabilidade, um curso de contabilidade ambiental, no seu entendimento mais amplo é a realização de transdisciplinaridade e também a integração do tripé: ensinar-pesquisa-extensão e mostrar também como informações da contabilidade pode ser aplicada no planejamento estratégico das regiões , entidades e pessoas em questões ambientais, receitas, gerenciamento de custos e análise de desempenho. Esta disciplina reforça o conhecimento da área, acrescentam outros ramos do conhecimento, outras dimensões e valores para a análise contábil. Conclui-se que os desafios apresentados no projeto e na execução desta disciplina podem ser notados em resultados significativos, tanto na evolução e aprimoramento da disciplina em termos de abordagem metodológica ou uma aprovação alta do ponto de vista dos alunos. Talvez o mais importante deste curso é negar a tendência do represamento disciplinar observado por Patten e Williams (1990) e reafirmado pelo AECC (1990), Grinnell e Hunt III (2000) e outros como Cummings et al. (2001), e Spanyi (2011).

Purpose: This case aims to enable students to learn about environmental impacts and their effects and allow them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. The product in question is widely used what can make students identify themselves with the case. Then, they will be more interested in the problem identified in this case which is the non-internalization of externalities (social and environmental impacts). Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the subject. Upon reading the case, students learn the steps of the laundry washing process. Students can identify the direct and indirect environmental and social impacts and their consequences by reading and discussing the case. Finally, they can apply the methods of economic valuation of the environment. Results: It is possible to identify the social and environmental impacts and analyze and discuss these impacts on management and accounting. Study Contributions: We hope that people can use this teaching case in undergraduate and graduate courses in environment and sustainability topics and topics related to costs and management. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this case is to enable students to learn about environmental impacts and their effects, in addition to allowing them to use methods of economic valuation of the environment to internalize externalities related to environmental and social impacts. As we use jeans widely, there is an identification between the problem identified in this case, that is the non-internalization of externalities (social and environmental impacts), and consumers, in this case, the students themselves. Methodology: The methodology of this teaching case is qualitative. Students read, discuss and apply the case. Upon reading the case, students learn the steps of the laundry washing process. In reading and discussing, students can identify the direct and indirect environmental and social impacts and their consequences. Finally, methods of economic valuation of the environment are applied and discussed, when applicable to the situation. Results: It is possible to identify socio and environmental impacts and analyze and discuss the effects of these events on management and on accounting. Contributions of the Study: We expect that this Teaching Case will be used in undergraduate and graduate courses in subjects on the environment and in addition to subjects related to costs and management. [ABSTRACT FROM AUTHOR]

Environmental management has become a competitive advantage for companies, instead of just a way of complying with legal requirements, as it enables sustainable development that seeks to reconcile economic growth, environmental preservation and social responsibility so that society can have able to meet their livelihood needs. In this situation, Environmental Accounting is mentioned, which is undoubtedly a relevant instrument to providing information for making managerial decisions, based on the financial statements and current environmental legislation. Considering the context, this study aimed to understand and describe how a dairy industry, located in the southern region of Minas Gerais, applies Environmental Accounting. A qualitative research was carried out, characterized as a case study, through interviews with the company's administrator, for having the financial and accounting information, and with the production technician, for the knowledge about the production processes. The reports obtained were analyzed using the coding technique. In the end, it was found that the dairy investigated does not apply Environmental Accounting, adopting only palliative actions such as outsourcing the removal of serum. It is believed that this scenario is due to the ignorance of the benefits of Environmental Accounting, as many companies view this science and its methods as a cost and not as an investment that can generate a significant return. [ABSTRACT FROM AUTHOR]

O presente artigo estabelece procedimentos para avaliação contábil da riqueza compreendida por ativos ambientais – terra, floresta e recursos madeireiros – distribuídos por ações de reforma agrária na Amazônia, em contexto de conflitos e disputas territoriais. O estudo foi realizado no âmbito de projeto de assentamento ambientalmente diferenciado, localizado em Anapu, Pará: o Projeto de Desenvolvimento Sustentável (PDS) Virola-Jatobá. A mensuração física e monetária de componentes ambientais da riqueza da área estudada se deu pelo método contábil. Foram inicialmente determinados valores, tanto de ativos ambientais considerados de domínio do Estado, quanto daqueles referentes a direitos de uso e exploração dos recursos ambientais concedidos a famílias assentadas. Em seguida, avaliaram-se danos e perdas resultantes da invasão da reserva florestal do assentamento, ocorrida em 2017. A invasão por terceiros resultou em desmatamento, formação de pastagem e extração ilegal de madeira em área na qual era executado um plano de manejo florestal comunitário. A determinação monetária dos danos causados atesta que políticas públicas distributivas não fazem frente à realidade social no campo, na qual assentamentos são impactados e fragilizados por tensões e disputas territoriais e crimes ambientais. A inclusão de novas abordagens teóricas e práticas da contabilidade ambiental em estudos multidisciplinares pode assim contribuir para expandir a compreensão dos fenômenos sociais, ambientais e econômicos inerentes a políticas públicas de inclusão.

Copyright of Estudos Sociedade e Agricultura is the property of Revista Estudos Sociedade e Agricultura and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Criterio Libre is the property of Revista Criterio Libre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The main objective of this research was to find out with the açai berry sales establishments of the Belém Metropolitan Region - Pa. (RMB), which treatment has been assigned to wastes (açai berry pits) by the açai beaters, having as analysis parameters the accounting and socio-environmental standpoint, under the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and about what the social and environmental impacts mean. However, they do not have a solid waste management plan, and, in the perception of the most of them, the obligation to make the proper disposal of açai berry wastes is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of açai berry pits, the majority of them responded that the wastes are destined to landfills, in spite of the possibilities of reuse. When analyzing the treatment of wastes by the accounting-Financial standpoint, it was observed as non-existent, which may be associated to the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidances for the reuse of wastes, so that the açai berry beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management. [ABSTRACT FROM AUTHOR]

Purpose: The main objective of this research was to raise together with the Acai sales establishments of the Belém Metropolitan Region - Pa. (RMB), which treatment is being assigned to residues (açai seeds) by the açaí beaters, having as analysis parameters the accounting and socio-environmental standpoint, by the optics of PNRS, within a context of eco-efficiency. Methodology: An exploratory, cross-sectional research was conducted by gathering data of 80 RMB açai production establishments. Results: The results indicated that the respondents, in part, have knowledge about social and environmental management and what the social and environmental impact. However, they do not have a solid residues management plan, and, in the perception of most of them, the obligation to make the proper disposal of acai residues is the responsibility of the city hall, which demonstrates lack of knowledge about the PNRS guidelines. Regarding the treatment of acai seeds, the majority responded that the residues are destined for landfills, in spite the possibilities of reuse. When analyzing the treatment of waste by the accounting-Financial standpoint, it was observed as non-existent, which may be associated with the type of formalization (or its lack) and the fact that they do not have professional support to business management. Contributions of the Study: This study concluded that it is necessary to establish incentive plans and/or guidance for the reuse of residues, so that the Acai beaters can enjoy the financial benefits and contribute in a better way to the reduction of the environmental impacts, performing an eco-efficiency management. [ABSTRACT FROM AUTHOR]

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

El objetivo fue evidenciar la generación de efectivo de la pecuaria y su distribución en el municipio de Fazenda Nova/ GO. Con el paso del tiempo la actividad lechera se intensificó y actualmente es una de las principales actividades ejercidas en Brasil. Fueron necesarias nuevas formas de adaptación para atender la demanda en la producción, intensificando medios y parámetros s en la cría del ganado bovino indicado para leche. En la posición de segundo mayor rebaño mundial, Brasil ha alcanzado niveles relevantes en la cría de bovinos, siendo el quinto país con la mayor producción de leche del mundo, mereciendo destaques para las regiones sudeste y centro oeste que juntos suman más del 50% de la producción Nacional. Se observa que muchas personas se están incomodando en lo que se refiere al medio ambiente y es más, han cobrado por parte de las empresas una respuesta de las acciones practicadas por éstas, de esa forma la Contabilidad Ambiental trajo el Balance Social para que éstas muestren su empeño a través de demostraciones hechas por indicadores que evidencian cuánto invierten en el medio ambiente y cómo las actividades generadas han beneficiado el medio en el cual la empresa está inserida. A través de la demostración del valor añadido se puede ver en valores, la riqueza que se está dejando para la sociedad en general. Mediante resultados obtenidos el rebaño de la ciudad se encuentra en un nivel inferior al compararse con el número de 910 propiedades registradas hasta el primer semestre de 2016. A través de una investigación elaborada en dos lacticinios lo que se nota es que la recaudación efectuada es muy pequeña dejando poco recurso a los productores de leche de la región, de este modo se observa que hay omisión por parte de las empresas en efectuar los registros contables correctamente.

Copyright of Gestão e Regionalidade is the property of Universidade Municipal de Sao Caetano do Sul and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista FACE is the property of Universidad de Pamplona and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Environmental accounting is an area of accounting that has shown an outstanding increase in research, especially since the 1990s, and especially in the last 10 years. All aspects related to sustainability and environmental impact are issues of current social concern and plans and policies are needed for its management and control. Linked to these plans, accounting appears as a facilitator of identification, registration and control of the planned actions to reduce the environmental impact. The present work, after contextualizing this area of study, makes an analysis of the state and evolution of the research in this area, quantifying the publications and determining the most common study topics. For this purpose, a bibliometric review and a deductive content analysis is carried out, as well as a correlation analysis of the most common research topics in environmental accounting. As main results, among the studied topics, they stand out sustainability, sustainable development, environmental impact or climate change, always from a point of view linked to accounting. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

A contabilidade ambiental, como uma ramificação da contabilidade tradicional, tem como objetivos identificar, mensurar e esclarecer os eventos e transações econômico-financeiros que estejam relacionados com proteção, preservação e recuperação ambiental, ocorridos em um determinado período, visando à evidenciação da situação patrimonial de uma entidade. Diante disso, o presente estudo visa a investigar e analisar que contribuições a contabilidade ambiental proporciona na evidenciação de informações ambientais através das Demonstrações Contábeis. Para isto, buscaram-se publicações sobre o tema nos periódicos da área de Ciências Contábeis, com conceito qualis B1 e B2, no período de 2011 a 2014. Foram analisados 16 artigos de um total de 640, utilizando-se o método da análise de conteúdo. A pesquisa caracteriza-se quanto aos objetivos como descritiva, com abordagem qualitativa e documental quanto aos procedimentos. Como resultado da análise, conclui-se que a contabilidade ambiental não é utilizada para evidenciar as informações de natureza ambiental.

Em concordância com o Protocolo de Quioto, Espanha cria o “Registro Nacional de Pegada de Carbono, Remuneração e Projetos de Absorção” por meio do Decreto Real 163/2014. Esta é uma iniciativa pioneira para incentivar as empresas espanholas a dar visibilidade ao seu compromisso de reduzir suas emissões de gases de efeito estufa (GEE). Neste contexto, a pesquisa atual explora os determinantes da adesão ao registro nacional espanhol de pegada de carbono. Um estudo exploratório das características das primeiras empresas espanholas que decidiram inscrever sua pegada de carbono foi realizado, através de um modelo de regressão logística (logit). O estudo conclui que as organizações que são mais propensas a registrar um maior alcance de sua pegada de carbono, caracterizam-se por fazer parte de um setor diferente da indústria de transformação, recém-criado e ter uma cultura ambiental transparente.

A busca por empresas socialmente responsáveis e sustentáveis tem aumentado, em decorrência das crescentes mudanças socioculturais e da conscientização sobre a necessidade de diminuir o ritmo de exploração e uso dos recursos naturais,mitigando, assim, os impactos socioambientais. Tal fato tem reflexos no contexto empresarial, na medida em que se percebeaí uma tendência inovadora de buscar conhecer os custos provocados pelos impactos socioambientais que causam, como subsídio para avaliar o desempenhoda organização ou sinalizar a necessidade de aperfeiçoamento.Diante do exposto, o objetivo deste estudo é identificar como as empresaspertencentes ao setor de papel e celulose,listadas na Bolsa de Valores, Mercadorias e Futuros – BM&F Bovespa, têm evidenciado seus custos de cunho ambiental.Realizou-se um estudo multicasocomseis empresas,no período de 2008 e 2009.A pesquisa caracteriza-se como descritiva, documental e qualitativa, e a coleta de dados foi realizada por meio deanálise de conteúdo,nas demonstrações contábeis, nos relatórios de administração e notas explicativas. Os resultados demonstraram que não houve qualquer evidenciação de custos ambientais por parte das empresas estudadas. Foi possível identificar práticas de gestão ambiental, certificações, ações socioambientais, de sustentabilidade, entre outras. Por ser um setor que está sujeito ao rigor da norma ambiental, espera-se que um futuro próximo aponte mudanças na postura das empresas em relação à evidenciação de informações quantitativas dos custos ambientais envolvidos.

O presente artigo aborda o tema mercado de créditos de carbono, contextualizando-o como uma ferramenta financeira, no âmbito do Protocolo de Quioto, importante na busca do desenvolvimento sustentável, na medida em que colabora com a redução dos gases causadores do efeito estufa e, consequentemente, do aquecimento global. Aborda ainda os conceitos contábeis existentes, em conformidade às práticas já adotadas no Brasil e às normas internacionais de contabilidade, de modo a identificar a natureza das operações e o devido tratamento contábil, especialmente quanto à classificação dos créditos como Ativos Intangíveis. O estudo, de natureza aplicada, utiliza o método dedutivo, apresenta abordagem qualitativa e a forma descritiva quanto aos objetivos a serem alcançados, sendo desenvolvido a partir de uma revisão bibliográfica. Apesar da falta de regulamentação e normatização sobre o assunto, existe a necessidade de discutir a melhor forma de registrar e reconhecer contabilmente as operações envolvidas no mercado de créditos de carbono. Esse procedimento contribui na transparência das transações de modo a divulgá-las aos usuários das demonstrações contábeis e tornar possível o crescimento de um mercado que tende a contribuir de maneira prática com o desenvolvimento sustentável do Planeta.

Copyright of Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ is the property of Editora da Universidade do Estado do Rio de Janeiro (EdUERJ) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Competitividade e Sustentabilidade - ComSus is the property of Universidade Estadual do Oeste do Parana and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In accordance with the Kyoto Protocol, Spain has created a National Carbon Footprint Registry by Royal Decree 163/2014. This constitutes a pioneering initiative to help Spanish companies give visibility to their efforts in reducing their emissions of greenhouse gases (GHGs). Hence, this paper explores the motivation of Spanish companies to register their carbon footprints with a higher degree of scope. We identify the characteristics of the first Spanish companies that registered their carbon footprint through a logistic regression model (logit). The study concludes that organizations are more likely to register a higher scope if they do not belong to the manufacturing sector, if they are relatively new, and have a culture of environmental transparency. [ABSTRACT FROM AUTHOR]

Considering the importance of the Brazilian governmental sector in relation to socio-environmental sustainability, it is important to question how such sector has contributed in this respect. This article presents the results of the environmental sustainability evaluation of the administrative headquarters of a federal autarky located in the city of Rio de Janeiro. The methodology approach is a qualitative and descriptive research. In the data collection, the case study was used with the application of questionnaires directed to the managers of the autarky, complemented by on-site observations. The Environmental Management Accounting System (SICOGEA - generation 2), developed by researchers from the Federal University of Santa Catarina, was selected as the evaluation method. This method has 124 questions distributed in four areas: production; human Resources; marketing and finance, with a qualitative valuation in scale ranging from zero to five, weights can be attributed to them, at the discretion of the researcher. In the studied autarky, the general environmental sustainability index obtained was 43.19%, a "regular" concept by SICOGEA. Among the four areas of the method, the production area obtained the lowest rate, 22.12%, considered "weak". It is concluded that there are deficiencies in the environmental management of the organization and it must institute more sustainable practices in order to minimize or avoid negative impacts arising from its activities. One of the limitations of the SICOGEA method is that due to the lack of standardization of the checklist, there is an open space for the subjectivity of the researcher, it also makes it difficult to compare the results between institutions working in the same activity. For future works it is suggested to apply the SICOGEA method in other public agencies, in order to propose improvements. [ABSTRACT FROM AUTHOR]

Many companies are disclosing accounting information pertinent to the environment, which is a reflection of the great mobilization and awareness on the part of society regarding the nature and scarcity of its resources. This research sought to analyze and compare if the information disclosed in the Sustainability Reports published by a Financial Institution in the years 2014 to 2016 are in accordance with the parameters established in NBC T 15; this standard determines the procedures adopted by the entities for the correct disclosure of social and environmental information. The bibliographic review was used as a research method having as an exploratory material the Sustainability Reports that are disclosed by the institution; in terms of the objectives, the exploratory and explanatory methodology was used. The procedures used to carry out the research were the case study and documentary. It was verified that in 2014 the entity was aligned with the parameters of NBC T 15, leaving only to highlight one of the required items. In 2015 and 2016, there was a significant reduction in the required disclosure elements, such as fines and indemnities related to environmental matters and information related to labor lawsuits filed against the entity. Relevant point discovered by dealing with items of negative connotation for companies and their users. [ABSTRACT FROM AUTHOR]

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A preservação do meio ambiente tornou-se um tema de discussão recorrente no âmbito empresarial, onde contabilidade tem papel fundamental como ferramenta para divulgação das informações relacionadas ao consumo, preservação e recuperação de recursos naturais. Algumas atividades econômicas têm uma relação mais próxima com o meio ambiente. Isso ocorre, principalmente, quando as empresas desenvolvem a exploração de recursos naturais, como é o caso da atividade agropecuária. Neste sentido, esta pesquisa tem como objetivo verificar o nível de divulgação das informações ambientais das empresas abertas que exploram a atividade agropecuária. Utilizando metodologia de pesquisa descritiva, foi selecionada uma amostra de 19 empresas listadas na Comissão de Valores Mobiliários (CVM) que possuem, em seus relatórios contábeis, elementos classificados como ativos biológicos. Os resultados indicam que as empresas que exploram atividades agropecuárias apresentaram, em média, baixo nível de evidenciação ambiental. Apenas quatro empresas da amostra foram classificadas com nível médio de evidenciação, enquanto as demais se enquadram como baixo nível de evidenciação. Os indícios sugerem que entidades da amostra se utilizam da divulgação das informações ambientais mais como ação de legitimação do que com o objetivo de bem informar os usuários das informações.

This article aims to analyze the profile of scientific production in the area of accounting research linked to carbon credits. As for the methodology, it is classified as a qualitative research, besides being descriptive and bibliographical is also a bibliometric research, allowing the identification and description of a series of standards in the production of scientific knowledge. The bibliometric analysis was carried out in the annals of the main national events of Accounting and Administration in the period from 2004 to 2014. The results show that these studies began to be published in 2007; In relation to the number of authors per article, the largest number of publications is related to two authors per article; The most prolific author was Maisa de Souza Ribeiro, with three publications; The most prolific institutions of higher education were the Faculty of Economics Administration and Accounting of the University of São Paulo; In relation to the quantification of the number of pages per article, six of the eleven articles are between 16 and 18 pages; In the keywords, it was found that the most frequent ones were: "accounting", "Kyoto Protocol", "CDM" and "carbon credit"; In relation to the methodological treatments the most used data collection procedure was the documentary; The average participation of the national references is 22.64 per article, higher than the international ones that were 9.21. Thus, it was concluded that there is deficiency and lack of depth in the studies, demonstrating that the treatment of carbon credits in the accounting area are still contracted because it is a relatively new market without regulation by the accounting bodies. [ABSTRACT FROM AUTHOR]

During the last years, the economic activity has generated a serious negative impact on the environment. In the current international scenario, characterized by a structural systemic crisis that includes not only the economic and the energetic, but also the environmental, the entities of the Cuban business system have become aware of the importance of the adoption of urgent solutions that contribute to the preservation of the environment and the very survival of life on the planet. In this context, accounting acquires particular significance, as it constitutes a tool that generates useful information for decision making. The present research, based on the conceptual foundations that express the relationship between accounting and the environment, addresses the analysis of environmental activity in the Cuban rum industry through the case study of the Havana Club International SA-Ronera San José Mixed Company, proposing actions that make possible its registration and control, based on the application of scientific research methods and techniques. [ABSTRACT FROM AUTHOR]

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O objetivo geral deste estudo foi analisar periódicos impressos disponíveis em sites dos Conselhos Regionais Brasileiros - CRC’s entre os anos de 2001 e 2010, com temas correlatos à contabilidade ambiental. Caracteriza-se como um estudo bibliométrico de caráter descritivo. O tema se justifica por ser contemporâneo. Apresenta-se dados qualitativos e quantitativos que foram analisados de forma complementar. Os resultados apontam que as revistas editadas na forma on-line são provenientes dos CRC´s do Rio de Janeiro, Rio Grande do Sul e do Paraná. Concluiu-se que, dos 233 artigos publicados no CRCRJ, apenas 22 tratam do tema de interesse, bem como, dos 247 artigos do CRCPR, apenas 5 foram identificados na área de contabilidade ambiental. Dos 87 publicados no CRCRS, 2 deles são artigos que abordam a contabilidade ambiental e correlatos. Percebe-se, assim, que os números não são significativos e que a área ainda pode evoluir muito nas pesquisas acerca do tema. The main objective of this study was to analyze printed journals available on websites of Brazilian Regional Councils of Accountancy - CRC's - between the years 2001-2010, with related issues to environmental accounting. It is characterized as a Bibliometric study of descriptive character. The subject is justified by being a contemporary theme. It presents qualitative and quantitative data which were analyzed in a complementary way. The results indicate that the online magazines are coming from the CRCs of Rio de Janeiro, Rio Grande do Sul and Paraná. It was concluded that, out of the 233 articles published in CRCRJ only 22 of them present relation with the topic of interest, as well as out of the 247 items found in CRCPR, only 5 of them were identified in the area of environmental accounting and published in 87 CRCRS; 2 of them are articles that address environmental accounting and related subjetcs. It is clear, therefore, that the numbers in the area are not significant and the area can still evolve much in the polls on this subject.