Contabilidade da gestão ambiental como ferramenta fundamental para certificação e sustentabilidade

David de Alencar Correia Maia, Lucas Gurgel Mota Saraiva, Antonia Morgana Coelho Ferreira, Talita Eduardo Oliveira, Patricia Lacerda de Oliveira Costa

Resumo


A preocupação com meio ambiente e sustentabilidade é uma realidade para as empresas. Atualmente uma empresa ser considerada sustentável é uma questão estratégica para o mercado, para tanto investir na busca de uma certificação ambiental é um diferencial para o mercado. A norma ISO 14001 estabelece diretrizes sobre a área de gestão ambiental dentro da empresa. Esta norma enumera especificações para Sistemas de Gestão Ambiental (SGA), auxiliando as empresas na introdução da variável ambiental no seu sistema de gestão. Objetiva-se, portanto, com este artigo é dissertar, a partir de uma revisão à literatura especializada, sobre o tratamento e utilização dos gastos ambientais como parte da contabilidade ambiental produzida nas empresas certificadas pela ISO 14001 e pode-se concluir que há uma necessidade de maior esclarecimento sobre a forma de evidenciação dos gastos ambientais nas empresas.

Palavras-chave


Contabilidade ambiental; Sustentabilidade; Gestão ambiental

Texto completo:

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Direitos autorais 2020 David de Alencar Correia Maia, Lucas Gurgel Mota Saraiva, Antonia Morgana Coelho Ferreira, Talita Eduardo Oliveira, Patricia Lacerda de Oliveira Costa

Centro Universitário Fametro – UNIFAMETRO

ISSN 2448-1270

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