A contabilidade ambiental: um estudo bibliográfico sobre os índices e mecanismos no auxílio do desenvolvimento sustentável nas 10 melhores empresas de grande porte no Brasil.

Abstract

The great debate involving the balance between development and sustainability has been taking shape over the last few decades, where questions related to a society that seeks and is evolving without the need to degrade or negatively affect the society in which these actions and events are unfolding have arisen. At the height of a globalized world, focused on a capitalist lifestyle, principles and means, it is undeniable that the search for development, for more technology, and mainly for more capital within large companies, corporations and financial institutions has been taken up by those who are the main financiers of this entire financial structure today: people, for companies, their customers, stakeholders. Changes in the way society views the actions taken by large companies are ultimately affecting the way these corporations act, the way they live and develop their businesses and carry out their activities. Furthermore, this is the result of a great influence and debate on care and awareness of the environment, the social environment and sustainable initiatives, which are the main points defended by the majority of society. This paper will seek to question whether these elements surrounding large companies are support mechanisms, whether they actually bring the expected results that their investors demand, and analyze how these large companies behave when adopting a business model that reconciles the implementation of social and environmental ideas in an inclusive and healthy way for both their employees and the environment, further provoking whether environmental accounting and its aspects and form contribute to and impact large corporations. In addition, this paper used articles and research from studies already carried out on these impacts as a source, and its data was also taken from the Brazilian Stock Exchange B3, which is the largest in our country, supervised by the CVM and which has a solid base of current data focused on companies that focus on ESG issues and adoption of policies.