The application of environmental accounting: a study in a dairy industry
DOI:
https://doi.org/10.6008/CBPC2318-2881.2021.003.0011Keywords:
Sustainability, Socio-environmental responsibility, Awareness-raising practicesAbstract
Environmental management has become a competitive advantage for companies, instead of just a way of complying with legal requirements, as it enables sustainable development that seeks to reconcile economic growth, environmental preservation and social responsibility so that society can have able to meet their livelihood needs. In this situation, Environmental Accounting is mentioned, which is undoubtedly a relevant instrument to providing information for making managerial decisions, based on the financial statements and current environmental legislation. Considering the context, this study aimed to understand and describe how a dairy industry, located in the southern region of Minas Gerais, applies Environmental Accounting. A qualitative research was carried out, characterized as a case study, through interviews with the company's administrator, for having the financial and accounting information, and with the production technician, for the knowledge about the production processes. The reports obtained were analyzed using the coding technique. In the end, it was found that the dairy investigated does not apply Environmental Accounting, adopting only palliative actions such as outsourcing the removal of serum. It is believed that this scenario is due to the ignorance of the benefits of Environmental Accounting, as many companies view this science and its methods as a cost and not as an investment that can generate a significant return.
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