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Análise da Interação da Contabilidade Ambiental e o Desenvolvimento Sustentável nos Engenhos de Beneficiamento de Arroz de Santa Maria/RS

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Author(s): Fabiane Tubino Garcia | Ariel Behr

Journal: Reunir : Revista de Administração, Contabilidade e Sustentabilidade
ISSN 2237-3667

Volume: Vol.2;
Issue: Nº 2;
Start page: 21;
Date: 2012;
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Keywords: Environmental Accounting. Sustainable Development. Rice Processing Mills.

ABSTRACT
Today accounting assumes an intermediary role for the dissemination of its interaction with the environment and the possible consequences that business activities can cause. This paper seeks to analyze how they are being treated and released the environmental accounting information and its interaction with the sustainable development in rice processing mills, affiliated with ‘Associação Rede Arrozeiras do Sul’, located in Santa Maria/RS. To achieve the objectives of this paper, the methodology used was a quantitative, descriptive and bibliographical. The period in which was conducted the collecting of information and analysis of data was from September to October 2011. The results found that 50% of companies are aware of the existence of environmental accounting, but none of which enjoys all the benefits it can bring. It is alleged that the information of environmental accounting does not outweigh the cost-benefit, and therefore end up behind the scenes. With regard to sustainable development, it is clear that the majority (75%) are aware and performs environmental actions. By analyzing the disclosure of an accounting environment, it was found that there is much to be explored at this point, because today the little information that is presented in financial statements for the company are placed only in the Notes.
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