Environmental Assets and Liabilities

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Worldwide, there is a growing concern with the wealth of social cells in relation to the natural environment and, thus, Accounting was created. Environmental sometimes also called Resource Accounting or Integrated Economic and Environmental Accounting thanks to the generous support of Foundation C. S. Mott, of Flint, Michigan, United States.
SOCIAL FUNCTION OF THE COMPANY AND THE ENVIRONMENT
At the beginning of the century, Eugen Schmalenbach, an exponent of the redutualist doctrine in Germany, manifested in his dynamic theory of wealth his concern for the social.
He understood that the formation of revenue does not depend only on the azienda, but also on the influence of the external environment where it operates.
Rudolf Dietrich, aziendalist-socialist from Germany, also defended that the azienda should be at the service of society, producing, employing and strengthening the State, but for this to happen, he said that the community, too, should contribute to strengthening of the azienda.

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And, most recently, Prof. Lopes de Sá, in his theory of systematic functions, paved the way for a competent doctrine structure aimed at to the environment, with the basic concern of the effectiveness of the heritage phenomenon and the effectiveness of the environmental phenomenon Natural.
Lopes de Sá (1999) wrote that: such reconciliation of the two efficiencies is a new perspective that the accounting doctrine did not have. still considered until recently, but essential for the development of accounting applied to the environment. environment.
Every social cell has a social function and has an obligation not to pollute the natural environment where it is located (spatiality) and by polluting it is harming the community and nature.
The heritage of the social cell influences and is influenced by the natural environment and Lopes de Sá (1999) taught on this subject, it seems to me axiomatic that the ecological environment is transformed with the transformation of the wealth of social cells and the wealth of social cells is transformed with the transformation of the environment "ecological".
That is, therefore: “there is an unmistakable transforming interaction between the natural environment and the heritage of social cells.
Or even, that the heritage, or the natural environment, are subject to the supreme laws of transformation and those of a regime of interaction.
Still, taught Lopes de Sá (1999), the role of the company is, increasingly, transcending limits merely and only this path, really, in the next millennium, will bring about a greater balance between capital and human collective.
It is not possible to annul the individual enterprise, nor take away the objective of profit, but it is necessary that it be demanded the exercise of an awareness aimed at the environment that even allows the existence of activities profitable.
The company must contribute, it needs to invest in environmental preservation, but it is also necessary that the Public Authorities encourage and understand this trend.
Everything must converge towards the main objective, which is the survival of the human species on earth.
ORIGIN AND APPLICATION OF RESOURCES IN THE ENVIRONMENT
According to Milton A. Walter (1978), the financial resources necessary for the economic activity of companies originate from internal and external sources.
External sources cover all obligations assumed by the company and are called Liabilities.
Internal sources correspond to the accumulated capital of the company's owners and are known as Equity or Equity.
Funds from internal and external sources are invested in assets and rights that make up the Asset.
The company must generate resources to invest in the recovery of what it used in nature.
There are companies that pollute and destroy nature more than others.
The one that pollutes the most must pay the most, the one that pollutes the least must pay the least. This is obvious.
A paper mill needs wood and must invest resources in reforestation.
A cement industry must have the resources to invest in clean chimneys.
A gas station that does car washes, oil changes, etc. it must build decantation weirs to avoid the pollution of oil derivatives in streams, rivers, etc.
The company must create accounts that generate resources and these resources must be applied in the recovery of nature. An effective model of harmony between the company's assets, society and nature must be created.
PROFIT AND THE ENVIRONMENT
The company's basic objective is to generate profit and that was the thought of some accounting schools.
In the Reditualist doctrine, Eugen Schmalembach gave priority to revenue over equity.
He understood that the company's success or failure depends on the profits it can generate or not.
He stated that the Profit and Loss account was essential and that it determined the contents of the Balance Sheet.
Fredrich Leitner preached profit maximization as an object of study. Also, he advocated buying at the lowest price and selling at the highest possible price.
Zappa, from Azendalism, also attributed extreme importance to revenue, but in a peculiar way.
It admits that not only capital is a source of revenue: it is overlaid with directive intelligence and the amount of forces capable of carrying out the work through which the eminent authority achieves the materialization of the ends that justify the very existence of the azienda. (See more details in General History and Accounting Doctrines of Prof. Lopes de Sa)
According to Lopes de Sá, revenue is a phenomenon that comes from human action, nature, capital, as there are many endogenous and exogenous facts that influence capital is unequivocal, but for patrimonialism it is a phenomenon of capital.
It also says, the phenomenon of revenue occurs when the capital (here understood as all the company's equity), returned to obtain of the profit purpose, varies, due to its movement as a result of the activity developed for the use of the same". (1998, p.205)
The company can make profits and generate unemployment, pollute the environment, etc.
According to Kroetz (2000), we can have a balance sheet that presents high results, but which, compared with the social balance sheet, shows negative attitudes on the part of the company, which mask the profit earned, that is, an industry may have an accounting profit, but the way in which the result is generated is highly harmful to the environment environment.
Another company may have a loss, but have an excellent social performance with its staff, investing in the quality of life of its employees, in functional training, the contribution of non-profit institutions that benefit the community, the preservation of the natural environment, etc.
It is important to observe and analyze these facts.
From then on, questions are raised about the concept of profit (result or resultability), as it becomes relative when comparisons are made with management models.
The use of capital cannot harm the lives of people, beings, nature, in short, neither in the present nor in the future.
And about this, Lopes de Sá (1999) teaches us, we are facing a process of degradation of natural living standards that may, in a short time, make the existence of man on earth unfeasible, if the aggressions continue environmental issues.
Still, according to Boff (1999), special care deserves our planet Earth. We only have him to live and live with. It is a complex equilibrium system of systems and superorganisms, woven over millions and millions of years. Because of the predatory onslaught of the industrialist process over the last few centuries, these balances are about to break into a chain. Since the beginning of industrialization in the 18th century, the world population has grown 8 times, consuming more and more natural resources; production alone, based on the exploitation of nature, grew more than a hundredfold. The aggravation of this situation with the globalization of the accelerated production process increases the threat and, consequently, the need for special care with the Earth's future.
The inappropriate use of natural resources is seriously damaging the balance of nature. There is a serious threat of water contamination worldwide. There are serious threats of extinction for various species of trees, animals, fish, birds, including sharks. Each company has a duty to look for models of efficiency in the application of its resources without harming the environment. It is urgent to reverse this situation of destruction due to the inadequate use of natural resources. It is important to raise awareness worldwide, of the urgent need to care for the planet Earth. It's our house and it needs reorganizing.
ASSESSMENT CRITERIA OF THE NATURAL ENVIRONMENT
The importance of audits in large social cells to assess present and future environmental costs grows, the importance of Social and Environmental Accounting and the investments of social cells in recovery and preservation grow environmental.
Assets and environmental liabilities can no longer be ignored.
According to the professor of economics at UFRJ, Dália Maimon (1999), environmental liabilities are assessed through a specialized audit in the company's production units, identifying the non- compliance with legal requirements and its environmental policy and then the contaminated area is assessed so that the solutions are finally valued monetarily.
Still, according to Maimon, the three main cost categories that make up the environmental liability are: (1) Fines, fees and taxes to be paid in the face of non-compliance with legal requirements; (2) Costs of implementing procedures and technologies that enable compliance with non-conformities; (3) Expenditure necessary for the recovery of the degraded area and compensation for the affected population.
According to Pedro Pereira Guedes, Master in Agribusiness: “This set of measurements makes the assessment of environmental degradation in the face of difficulty in stipulating objective analysis criteria, such as in determining the effects of air and water pollution caused by company".
To get around the problem, suggests Guedes, “the creation of regional and sectorial indicators of environmental performance that help in the calculation of the environmental cost”.
The creation of environmental pollution assessment criteria is complex, but necessary. Each municipality must create its criteria for evaluating damage to nature by the company.
Assessing a company's air pollution is difficult. How to assess this pollution? What criteria should be adopted? What about water pollution? In environmental contamination due to nuclear energy leakage? In the contamination of rivers by poisons applied in agriculture? In the contamination of drinking water? At the source of diseases caused by environmental pollution?
EXHAUSTION OF NATURAL RESOURCES
According to Gouveia (1976), the method to calculate the depletion of mineral or forest resources is identical to the method of depreciation by estimating production. It consists of obtaining the value of depletion per unit, and multiplying it by the amount extracted in each year, until the total depletion of resources. The useful life, in the case of mineral and forest resources, is determined by the estimate of production units that will be extracted from these sources. As an example, let us assume a Z ore deposit acquired for $1000,000.00, with an estimated capacity of 800,000 tons (useful life). The exhaust value of each ton will be:
$100,000 = $0.125 per ton
800,000 t
Assuming that 200,000 tons of ore are extracted in the first year, the value of the depletion for that year would be $25,000 (200,000 t x $0.125). With 120,000 tons being extracted in the second year, the exhaust will be $15,000. When the deposit is completely depleted, the total depletion value will correspond to the historical cost of the deposit.
The depletion of natural resources will harm the environment as well as the company that uses these resources as raw material.
With the scarcity of raw material used by the company, it will generate inefficiency by not satisfying its needs and also, like this, will generate inefficiency in the environment by depleting resources natural.
A pulp company that does not generate resources for reforestation will reach a point where there will be no more trees to be used as raw material. A toothpick factory that does not replace the cut trees will have its production seriously affected, generating heritage inefficiency as well as environmental inefficiency. The fish industry must ensure that there is no imbalance in the reproduction of fish, otherwise, the patrimonial resources will be ineffective.
The progress that everyone wants must be made with rational use of the natural environment, giving back to it what was taken from it.
CONCLUSION
Accounting, according to Fayol (1970), the company's vision agency must disclose, at any time, the position and direction of the business and must give exact, clear and precise information about the economic situation of the company.
Accounting cannot be closed to bookkeeping and quantitative measurements of the company's equity must be open to technological evolution and rapid changes in the modern world, being present in the fight for natural environmental preservation, creating effective accounting models oriented to entrepreneurs in the application of these models to effectively meet the needs of the company's wealth and also effectively meet the needs of the environment Natural.
Also, as Lopes de Sá (1999) teaches, it is of little use, for human purposes, that we are just demonstrating that as much or as much invested in the solution of ecological problems or in social interests, if we do not know, through reflection, the logical bases of an interaction between the cell and its surroundings, between the company and the environment in which it lives, between the institution and the society.
BIBLIOGRAPHY
BOFF, Leonardo. Knowing how to care: ethics of the human-compassion for the land. Petrópolis: Voices, 1999
FAYOL, Henri. Industrial and general administration. 8. Ed. São Paulo: Atlas, 1970
FRANCO, Hilary. Balance Sheet Structure, Analysis and Interpretation. 13. Ed. São Paulo: Atlas, 1978
GOUVEIA, Nelson. Accounting. São Paulo: McGraw-Hill do Brasil, 1976
HERCKERT, Werno. Accounting in the face of the future and neopatrimonialism. Available in: , Accessed in: 1999
HERCKERT, Werno. Ecological movement. Magazine Nossa Terra. The. I, no. 9, May 3, November 1996
HERCKERT, Werno. Environment pollution. Free Space Newspaper. The. IX, no. 39, Horizontina, October 1999
KROETZ, Cesar Eduardo S. Social Balance Audit. Brazilian Journal of Accounting, n. 116, Mar/Apr. 1999
KROETZ, Cesar Eduardo S. Social Accounting. Accounting and Information Magazine. Ijui-RS: Editora/Unijui, n. 01, Apr/1998
KROETZ, César Eduardo S. Social Balance: theory and practice. São Paulo: Atlas, 2000
MAGAZINE DEUTSCHLAND. - n.1, Feb. 1997, p. 37 - Waste management: more recycling, less waste
MARITAIN, Jacques. The Order of Concepts. Minor Logic. 4. ed. Rio de Janeiro: Acting, 1962
NEPOMUCENO, Valerius. Homo aziendalis: reflections on the theory of functions. IPAT-Bulletin, no. 11, July 1996
NEPOMUCENO, Valerius. Accounting self-awareness. Jornal de Contabilidade, Apotec edition, Lisbon, October 1999
SÁ, Antônio Lopes de. General history and accounting doctrines. São Paulo: Atlas, 1997
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SÁ, Antônio Lopes de. Natural resources and the company. Jornal de Contabilidade, Apotec edition, Lisbon, January 1999
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SÁ, Antônio Lopes de. Accounting theory. São Paulo: Atlas, 1998
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Journal of Commerce. Ed. 67, Year 67, p. 15, Porto Alegre, 1999

Per Werno Herckert
Columnist Brazil School

Economy - Brazil School

Source: Brazil School - https://brasilescola.uol.com.br/economia/ativo-passivo-ambiental.htm

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