ENVIRONMENTAL MANAGEMENT
All decisions in the social cell must be taken with a view to achieving harmony between the heritage and the ecological environment. The importance of environmental management is growing in the company, especially in industries, which easily exceed the limit of waste that pollute the environment.
According to Crespo, Ayuso y Ripoll apud Urrutia (2001), most organizations use natural resources in the processes and products, on many occasions, generate large quantities and various types of waste, contributing to air, water and ground. At present, only in some cases are the long-term costs of these resources counted and contamination has been included in the costs of operating a facility or in the price of product and final service¨{...} ¨The company should allocate part of the applications to improve and protect the environment, bearing a series of costs, which will be easy to identify and register accounting separately from the rest of the business costs, without however, at other times being inter-related with the rest and complicated the cost-benefit analysis. environmental
According to Wernke (2000), defending the environment then stopped being just a matter for ecologists and started to have a great influence on business strategies. That's why some companies are looking to change the philosophy of satisfying consumer needs, aiming at a better quality of life for society, trying, therefore, to solve problems environmental issues. At the same time, they aim to explore the opportunities generated by ecobusiness.
He also says: When thinking about the quality of the environment, points such as consumer protection and sustainable development must be taken into account. In order to ensure sustainability, companies seek to implement environmental management mechanisms.
The entrepreneur begins to realize that environmental management has not come to harm prosperity assets of your company, but, yes, it came as a new challenge to add value to your product in present.
According to Becke (2003), investing in the environment means, for the company itself, taking care of the agents that provide its wealth (enabling an increase in equity) and at the same time it is a demonstration of its reason for existing and serving society (Responsibility Social).
The following example demonstrates that it is possible, in environmental management, to reduce the pollution generated by the economic activity of the social cell.
Astra in its environmental management presented the following:
Average monthly consumption of plastic bags for garbage:
1998 - 1133
2002 - 933
18% reduction
Average annual amount of industrial waste deposited in landfills:
1996 to 1998 – 43 t
2002 - 12 t
72% reduction
Average annual amount of buckets in the company:
1998 – 44
2002 - 8
82% reduction
Source: Environmental Management – ASTRA
To demonstrate applications in the natural environment, the Balance Sheet was created
Environmental.
ENVIRONMENTAL BALANCE
The environmental balance is a demonstrative piece that expresses the environmental assets and liabilities at a given moment.
It shows, in a synthetic way, the environmental phenomena (of the natural environment) that occurred in a certain period in the natural environmental management of the social cell.
According to Lopes de Sá (1999): 'environmental balance, that statement of accounts that evidences the relationship between heritage and the environment or nature'.
According to Raupp (2002), the Environmental Balance has as main objective to make public, for the purposes of performance evaluation, any and all attitudes with or non-profit, measurable in currency, which at any time, may influence or come to influence the environment, ensuring that costs, environmental assets and liabilities are recognized from the moment of their identification, in accordance with the Fundamental Principles of Accounting.
The environmental balance demonstrates the applications in nature.
Also, regarding the Balance of Results, we have as Environmental Costs the applications of means of payment (money) in the conservation and recovery of the ecological environment.
Raupp (2002) considers that environmental costs will be recognized, regardless of disbursement (Accounting Principle of Competence) and immediately incorporated into the good and/or service aimed solely and exclusively at the preservation of the environment, at the time of its occurrence, and its accounting classification will be in fixed assets environmental or environmental deferred permanent asset, provided that such costs and/or services increase the useful life of the incorporating asset for a period exceeding 365 (three hundred and sixty-five) days.
According to Ribeiro (2002), environmental costs are the consumption of resources that occur in the production area, but aimed specifically at environmental control and preservation. Thus, all inputs included in the operational process that have the precise objective of eliminating/reducing pollutants. Therefore, this includes chemical products that combat the residues arising from the operational process, the depreciation of machines and existing equipment in the company, whose basic purpose is the control and preservation of the environment, such as treatment stations of effluents, the remuneration related to the hours of labor used to handle the environmental system, whatever its form. etc.
Rocha and Ribeiro apud (Wernke, 2000) also point out that environmental costs are spent. by the company to reduce or eliminate the negative effects of its operating system on the environment ecological. Investments in this area have received significant emphasis, and therefore need to be included in the economic management strategies of companies.
In the Balance Sheet, Environmental Assets are investments in heritage resources that will be used for the preservation or recovery of the natural environment.
According to Ribeiro (2002), environmental assets are all investments made by the company that have perspective of generating future benefits, in the process of control, preservation and recovery environmental.
Also Kraemer (2001), environmental assets represent stocks of inputs, accessory parts, etc. used in the process of eliminating or reducing pollution levels; investments in machinery, equipment, installations, etc. acquired or produced with the intention of mitigating the impacts caused to the environment; spending on research, aimed at the development of modern technologies, in the medium and long term, as long as they constitute benefits or actions that will reflect in the following years.
The distinguished professor also says: Environmental assets are the goods acquired by the company for the purpose of controlling, preserving and recovering the environment.
In the aforementioned general balance sheet Environmental Liabilities are the short and long-term obligations to third parties in investments in nature.
Kraemer (2001), considers environmental liabilities any and all short and long-term obligations, intended solely and exclusively to promote investments in favor of actions related to the extinction or mitigation of damages caused to the environment, including percentage of profit for the year, with compulsory distinction, directed to investments in environmental area.
Ribeiro (2002) teaches that environmental liabilities are obligations contracted by the company towards third parties, which originate from an environmental expense (assets, costs, expenses, etc.). Thus, environmental obligations are those arising from purchases of environmental assets, elements consumed during the production process and those arising from penalties imposed on organizations for breaching environmental legislation, for damage to the environment and property of the 3rd. The recognition of environmental liabilities can be spontaneous or mandatory.
CONCLUSION
Ultimately, as I mentioned in previous works (2000): Accounting cannot be closed to bookkeeping and quantitative measurements of the company's equity. It must be open to technological evolution and the rapid changes of the modern world. To be present, through their doctrinal studies and practical applications, in the struggle for natural environmental preservation. Creating effective accounting models and guiding the entrepreneur in applying these models to satisfy the needs of the company's wealth effectively and also effectively satisfy the needs of the environment Natural.
Aziendal wealth must be at the service of human well-being both in its social and environmental aspects.
The social cell that contaminates the natural environment and that has not understood that it must stop corrupting it, will disappear from the market, because the modern consumer it will stop buying its assets (heritage) and will acquire it from the company that has a correct environmental policy and thus sustainable development.
BIBLIOGRAPHY
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Per Werno Herckert
Columnist Brazil School
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Member of the Brazilian Academy of Accounting Sciences
Member of ACIN – Neopatrimonialist International Scientific Association
Member of the Brazilian Current of Neopatrimonialism
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