Como a contabilidade ambiental empresarial contribui para o desenvolvimento sustentável?

Abstract

The purpose of environmental accounting is to provide information to internal and external users about the events that contribute to the entity's asset classification, as well as perform its recognition, measurement and verification. Therefore, this research aims to analyze the contribution of corporate environmental accounting to sustainable development. More specifically, explore the applicability of environmental accounting and identify how it contributes to Sustainable Development. This research is classified as qualitative with a systematic review procedure. The result confirmed that environmental accounting has a small contribution to the sustainable development of the planet, an environmental preservation. Even so, it is not the main objective of the companies, the benefits to the environment are realized through the analysis of production costs that reduce waste, scrap and a better control in the use of raw materials.