A prática de contabilidade ambiental no setor sucroenergético: uma análise comparativa

Abstract

The present study deals with the practice of environmental accounting in the sugar-energy sector, a comparative analysis between two plants, one located in the city of União Piauí that does not practice environmental accounting and the other located in the city of São Paulo that uses environmental accounting methods As a management assistance tool. The main objective of the study is to verify if the companies studied use environmental accounting as an aid in their production. As specific objectives, it is proposed to identify the operationalization of the activities of the companies studied, verify the relationship between environmental accounting and the operationalization of companies and analyze the use of environmental accounting in the process of reducing environmental impacts. It was verified that the company located in São Paulo possesses the environmental accounting and uses it as a form of assistance in its activities obtaining good results in relation to the conservation, preservation and protection of the environment. The company located in Union does not have records of an environmental accounting nature, but carries out activities related to the protection and preservation of the environment.