Environmental accounting: a study of the impact of the economic-environmental events in organizations

Abstract

The environmental issue is present in organizations and has become a concern of the government and corporate boards. Thus, identifying what are the expenses generated by organizations in the process of adaptation to environmental legislation and implementation of environmental management activities was the research problem of this study. The objective was to provide the reader an insight into the costs incurred by transactions in entities involving environmental elements, as well as portraying the role of environmental accounting. The work was relied on case study carried out in a São Paulo industry in the municipality of Mauá, with the authorization of the company studied, and used information provided by accounting and environmental departments. It was concluded that the costs of environmental arouse the attention of managers, although they were small in relative terms compared to other expenses, and accounting figured as a source of information to administrators so that the environmental impact on the results could be viewed .