A importância da contabilidade ambiental na sustentabilidade

Abstract

Sustainability it is a very relevant and discussed topic today, because it is a constant need to manage finite natural resources necessary for survival and quality of life of a society with endless needs. In this context, environmental accounting arises that it is the branch of Accounting Science, designed for the analysis and management of environmental problems that may be caused before the misuse of these resources, requiring up for that purpose formulating environmental management strategies and ensure that the company is always in compliance with environmental legislation, insert program to prevent and combat pollution, conditioning tools to correct damage to the environment, adjust the products according to ecological specifications, and monitor the program environmental institution. Thus, this article analyzes the importance of environmental accounting with regard to sustainability, through a literature review, seeking to discover their strengths and weaknesses within a sustainable organizational environment. This is a literature review on the issue of the importance of environmental accounting and its relationship to sustainability. By analyzing and processing the data and information collected on the subject, it is concluded that environmental accounting can contribute important tools in organizational management from the decision-making process to the performance evaluation phase regarding the concern of managers and society itself to the environment, necessitating therefore that companies start to work with medium and long term strategies on the use of natural resources responsibly and attitudes that may be reflected in benefits to society.