A colaboração da contabilidade ambiental na sustentabilidade empresarial, um estudo de caso sobre a visão dos empresários natalenses a respeito da contabilidade ambiental

Abstract

Faced with the fundamental role of accounting in making early or remedial decisions, and the great importance of environmental accounting for the entities, it is noted that environmental accounting contributes to the development of actions that seek to improve environmental performance, in order to meet the performance targets . In this way, the present study aimed to analyze the degree of interest, awareness and responsibility of native entrepreneurs in relation to the tools of environmental accounting that can contribute to the sustainable development of entities, evaluating the degree of interest of entrepreneurs in using tools of environmental accounting as well as the level of awareness of entrepreneurs. The research of the present study was characterized as descriptive, since it described characteristics of a certain population, where the qualitative method was used in relation to the approach, which aimed to highlight characteristics not observed with the superficiality of a quantitative study. As a result, the study noted the need to disseminate the theme of environmental accounting in the academic and business spheres, as well as greater encouragement by public and private institutions to make the subject more discussed and expanded to the business community, since the degree of interest among entrepreneurs is high.