A DIVULGAÇÃO DE INFORMAÇÕES AMBIENTAIS ATRAVÉS DOS DEMONSTRATIVOS CONTÁBEIS ANUAIS

Abstract

The subject matter about environment should be analysed as multidisciplinar. Including Accounting, all sciences should consider it as a subject matter of discussions, studies and researches, due to its importance to mankind. Nowadays, increasing demands are found in a global and highly competitive marketplace, further more there are concerns about natural resources depauperation and endangerment, leading companies to follow regulatory environmental rules in a way to structural qualifying themselves in order to upgrade patterns in their industrial processes and products. There is an increased awareness aiming to support an economical development, in the companies as well. The purpose of this study is to present considerations on the possibilities and the importance of accounting in disclosures on environmental impacts produced by companies through annual accounting reports foreseen by corporate legislation. Its purpose is to point out Accounting as a means to control and protect the environment as well.