With the globalized economy, the company is forced to continuously improve the quality level of its media assets (capital) and take care of the natural environment, satisfying the increasingly demanding consumer and conscious. The modern customer observes and prefers the social cell that takes care of the ecological and social environment and purchases the products of this organization. He prefers a company that respects the natural environment and contributes to the community's quality of life. The natural environmental aspect is a variable to be considered in competitive strategic planning.
According to Rebollo (2001), attention and care for the resources available in nature or the production of products and waste that eventually affect the environment are variables that grow in importance in the strategic planning of companies.
It also says: 'There is a growing awareness movement, including in companies, aiming at sustainable economic development'.
Sustainable development is the patrimonial prosperity of the social cell without harming the natural environment.
Sustainability has become a concern not only for scholars but also for entrepreneurs worldwide. The big challenge is to make economic growth compatible with the preservation of nature.
Accounting Neopatrimonialism can make a great contribution to the social cell and the community by creating models competent accounting so that the entrepreneur can make effective decisions in their asset management and environmental.
According to Lopes de Sá (1999), reconciling business efficiency with environmental efficiency becomes a challenge that only science can solve, but necessary for the usefulness of knowledge to fulfill the your goal.
It is necessary, therefore, in the elaboration of models of business efficiency, in this case, the adaptation of such a particular phenomenon of the social cell with that of an environmental efficiency, which is taken as parameter.
Such interactive efficacy interests represent a new perspective that the accounting doctrine did not have before considered, but essential as a basis for the development of Accounting applied to the Environment Environment.
And yet, the action of capital cannot reach the point of harming the lives of beings, either in the present or in the future, although this, is followed by some financial speculators, it seems to be, however, a determinant for the future, as a demand from companies human beings.
As Attuy apud Wernke (1999) reminds us, true 'sustainable development presupposes an increase in national income in the long run, without prejudice to progress and without harming the ecology'.
The aforementioned sustainability therefore generates, at the same time, a phenomenon of heritage and the natural environment, therefore, whenever if there is a heritage phenomenon, there will be a heritage mutation and whenever there is a natural environmental phenomenon there will be a nature.
PATRIMONIAL AND ENVIRONMENTAL MUTATION
There is constant movement in the aziendal richness and, equally, transformation in the ecological environment. All elements that make up the heritage tend to move and influence the natural environment, generating environmental phenomena. Just as the heritage movement modifies the natural environment, it also modifies the heritage, generating heritage phenomena. This is axiomatic.
On this matter, Lopes de Sá (1999) says: it seems to me axiomatic that: ¨The ecological environment is transformed with the transforming the wealth of social cells and the wealth of social cells is transformed by transforming the environment ecological. In other words: 'there is an unmistakable transformative interaction between the natural environment and the heritage of social cells'. Or, either the heritage or the natural environment is subject to the supreme laws of 'transformation' and those of an 'interaction' regime.
In this constant interaction, the effectiveness of the patrimonial phenomenon and the phenomenon of the natural environment must be sought.
The accountant is the professional capable of creating an accounting model for this effectiveness. Efficiency between the accounting phenomenon and the ecological phenomenon is necessary to achieve sustainable economic development and this is a new challenge for accounting science and administration.
As I have stated in previous works, the organization's manager must pay attention to the need for heritage and the need for the natural environment. There is a limit to the need for the social cell just as there is a limit to the need for the natural environment.
There is a social cell that depends on nature, but there is a limit to the use of nature, to perpetuate itself in temporality, as occurs with species in biology.
The industry that uses water, there is a limit in this use, must apply resources (patrimonial phenomenon) in dams of decantation, where the water polluted by the heritage transformation is depolluted (environmental phenomenon) and returned pure to the nature.
The pulp-using paper industry should be concerned with planting trees; for each tree cut you must plant another tree.
With the pollution of nature by the economic activity of the social cell, it created the need for harmonization between the change in heritage and the natural environment. For this to happen, the ecological awareness of the entrepreneur and the community at a global level is essential.
Accounting Neopatrimonialism preaches exactly the principle of strengthening the environmental agent, whether human, material, or natural, as a source of motivation for achieving effectiveness.
ENVIRONMENTAL EDUCATION
Environmental education was born with the aim of generating an ecological awareness in every human being, concerned with the opportunity for knowledge that would change the behavior aimed at protecting the nature.
Sustainable development must be combined with environmental education. The family and school must be the initiators of education to preserve the natural environment. The child, from an early age, must learn to take care of nature. It is within the family and at school that awareness of care for the natural environment must be initiated. This environmental education is essential, as it will make the educated responsible for the rest of their lives.
According to Munhoz (2004), one of the ways to bring environmental education to the community is through the direct action of the teacher in the classroom and in extracurricular activities. Through activities such as reading, schoolwork, research and debates, students will be able to understand the problems that affect the community where they live; urged to reflect and criticize actions that disrespect ecology, this wealth that is the planet's heritage, and that of all who are on it.
And it says: Teachers are the key player in the process of raising society's awareness of environmental problems, as they will seek to develop in their students habits and healthy attitudes of environmental conservation and respect for nature, transforming them into conscious citizens committed to the future of the parents.
Despite the fundamental importance of the teacher in the nation's development process, our authorities still do not give the proper value to the teacher and with it education. The State has not yet become aware that education is the vehicle of social well-being, but, yes, of In the opposite way, the political interest of keeping the mass without a cultural formation has been prioritized. proper.
Any environmental protection action must go through environmental education.
In the letter from Belgrade, of 1975, apud Rebollo (2001), a line of action was presented which says: a) to raise awareness among citizens around the world about the environmental problem; b) provide access to specific knowledge about the environment; c) promote attitudes towards environmental preservation; d) develop specific skills for environmental actions; e) create a capacity to evaluate the actions and programs implemented; f) promote the participation of all in solving environmental problems.
Lopes de Sá (1999) states: 'there is a world consciousness on the march, whose formation is accelerating and which condemns the serious speculation of wealth as well as the inadequate use of utilities, as factors of destruction of the planet and damage to the lives of beings and u populate the world¨. Several mass human movements pressured political powers and expressive catastrophes (Bhopal in 1984, Chernobyl in 1986, sinking of oil tankers, destruction of forests, etc.) and in part ended up convincing the state leaders that the question.
Caseirão (2000) says (1997) ¨at the north pole, particles of cesium were detected, which is a radioactive product, accumulated in the tissues of the seals in the area. This fact demonstrates that pollution problems are not merely local. Pollution is transported to places far away from those where it is produced;
¨In Rio Grande do Sul, Brazil (1998) a boat spent about a week discharging sulfuric acid directly into the waters of the port, which is located near the Lagoa dos Patos ecological reserve¨. ¨Result: fishing had to be banned in a strip of 18 km, about 6,500 fishing families they were left without a livelihood and the estimated time for the recovery of the destroyed ecosystem is 10 years old.
Minamata, Japan (195?) reported: ¨Continuous mercury discharges into Minamata Bay have given birth to several babies with severe physical deformities¨.
Prince William Sound, Alaska (1989), also chides: ¨A spill caused by the supertanker Exxon Valdez destroyed the entire ecosystem of the region, killed more than 250,000 birds and killed an undetermined number of marine and mammals. fish. ¨After 10 years, life in the region is not yet reconstituted and Exxon has already paid indemnities in excess of US$2.5 billion (approximately 450 billion escudos)¨;
It appears in the Greenpeace report on dioxin contamination of milk in Germany. ¨In March 1998, alarming levels of the carcinogenic substance dioxin were detected in milk produced in the German state of Baden – Wurttemberg (southeast Germany). ¨The milk was withdrawn from the market. Scientific investigations carried out by the Freiburg State Institute for Chemical Analysis of Food indicated a startling increase in dioxin levels in milk and butter samples collected since September 1997. The discovery prompted German authorities to conduct a comprehensive study to determine the source of the contamination¨.
These are some examples, of the many that exist, of references to environmental pollution and products that compromise the life of human beings and the earth.
What needs to be done is to accelerate ecological awareness in the company and in the community and build an environmental culture that imposes itself on that of consumption.
In order to improve environmental quality, says Frers (2000): ¨To make the main causes of the problem known to an ever-wider public and to gain an understanding of it. and awareness about it, knowing, understanding, becoming aware and acting, this must be the dynamic and finally, form a non-governmental association that brings together all active participants in the process, with the aim of organizing teachers and students of the national education system from elementary to postgraduates, all non-governmental civil associations and, finally, everyone responsible and organized, based on their own experience or on the moreover, it wants to act to offer an alternative and well-founded project that can provide governments with mechanisms of action whose proposal is from civil society organized¨.
It is still important to note what was mentioned on the subject at an event that brought together Ministers of Education at the Summit of the Americas, Summit of Brasília (1998): ¨A Environmental education for sustainability must allow education to become a vital, joyful, playful, attractive, sense-creating and meanings, which stimulates creativity and allows redirecting the energy and rebellion of youth to carry out projects of activities with construction of a fairer, more tolerant, more equitable, more democratic and participative society, in which life with quality and dignity.
Currently, there is a need for education for sustainable development and for the control, through legislation of the natural environment, of environmental management.
Source: Brazil School - https://brasilescola.uol.com.br/geografia/patrimonio-desenvolvimento-sustentavel.htm