Um Estudo Sobre os Gastos Ambientais Presentes na Contabilidade de Indústrias Químicas Brasileiras

Abstract

   The aim of the present paper is to make a study regarding environmental expenditure entered or recorded in the accounting systems of Brazilian chemical industries. The work shows the contribution that accounting can provide to society, when making possible to enter expenses, named environmental expenses, in the accounting system. The study, characterized as a data collection and exploratory research, was carried out in Brazilian chemical industries certified with ISO 14001. At the beginning of the study, the aim was to identify the current environmental management system implanted in the industries; thus, the study involved an analysis of the kind of environmental expenditure entered in the accounting system, as well as, if the way they appear to stakeholders show (or not) a commitment on part of companies management with local environmental matters. It was verified that, the industries undergoing investigation have been evaluating the environmental impact provoked by their daily activities and to achieve that, they count on the support of internal management control systems, which breakdown the running expenses, the expenditure and the investments regarding environment. In addition, it was observed the emergency of an action on part of organizations to make public such information, which, in fact, cannot be done just by writing reduced notes on administrative reports.