Descriptive analysis of incorporation of the environmental variable in the granting of credit in Brazil through the green protocol: a case study of the BNDES

Authors

  • Harine Matos Maciel Universidade Federal do Ceará Professora do IFCE
  • Wlisses Matos Maciel Universidade Estadual Paulista Júlio de Mesquita Filho

DOI:

https://doi.org/10.6008/SPC2179-6858.2016.001.0005

Keywords:

Sustainable Development, Environment, Green Protocol, Credit, BNDES

Abstract

This work proposes to analyze the incorporation of the environmental variable in the Financial Institutions lending in Brazil, with the Green Protocol, emphasizing the case study of the National Bank for Economic and Social Development - BNDES, analyzing the creation of their lines Credit for the environment. BNDES is a state bank that was created to boost economic and social development of Brazil. Began to consider formally the environmental variable in its lending analyzes from 1976 to BNDES for the preservation, conservation and restoration of the environment are essential conditions for humanity. The main method of scientific research used was deductive and inductive, based on the goal of Accounting and Accounting Principles. We also used the research and consultation of books, journals, articles, documentaries and websites specialized in the subject, and relevant on incorporating the environmental variable in lending in Brazil. Thus, it is concluded that all banks strongly include the environmental variable as does the BNDES, there may be a balance between technology and environment.

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Author Biographies

Harine Matos Maciel, Universidade Federal do Ceará Professora do IFCE

Doutoranda em Desenvolvimento e Meio Ambiente (UFC), Mestre em Economia Rural (UFC - 2009), Especialista em Desenvolvimento Econômico (UFC - 2008) e Economista (UFC - 2006). Professora do Instituto Federal de Educação, Ciência e Tecnologia - IFCE.

Wlisses Matos Maciel, Universidade Estadual Paulista Júlio de Mesquita Filho

Possui graduação em Engenharia Agronômica pela Universidade Federal do Ceará UFC (2001) e mestrado em Agronomia (Irrigação e Drenagem) pela Universidade Federal do Ceará UFC (2005) e Doutorado em Agronomia (Irrigação e Drenagem) pela Universidade Estadual Paulista UNESP (2016). Atualmente é professor do Instituto Federal de Educação, Ciência e Tecnologia do Ceará ? IFCE. Tem experiência na área de Engenharia Agrícola, com ênfase em Irrigação e Drenagem, atuando nos seguintes temas: Engenharia de Irrigação, Drenagem Agrícola, Otimização de Sistemas de Irrigação.

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Published

2016-01-09

Issue

Vol. 7 No. 1 (2016): Revista Ibero-Americana de Ciências Ambientais - Dez 2015, Jan 2016

Section

Valoração e Economia Ambiental

License

Copyright (c) 2016 Ibero-American Journal of Environmental Sciences

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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