Download or read book Contabilidade ambiental written by Gardênia Maria Braga de Carvalho and published by Jurua Editora. This book was released on 2008 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Contabilidade ambiental written by CELIA BRAGA and published by . This book was released on 2007 with total page 169 pages. Available in PDF, EPUB and Kindle. Book excerpt: Esta obra apresenta conceitos e situações práticas dos eventos relacionados ao meio ambiente e à atividade operacional empresarial, com uma abordagem focada nas distribuidoras de energia, utilizando-se como estudo de caso a Companhia Energética do Ceará (Coelce). Visa apresentar, a todos os profissionais que trabalham com o patrimônio de uma entidade, a importância da Contabilidade Ambiental para a gestão correta do mesmo, através de tomadas de decisão financeira, econômica, de produção e social. Além de fomentar a expansão da pesquisa científica sobre o tema meio ambiente. O tema abordado incentiva as empresas a assumirem uma postura ética em seu relacionamento com o meio ambiente, visando a sua continuidade, a qualidade de vida das gerações futuras e a minimização dos impactos negativos (passivos ambientais) sobre o seu patrimônio e sobre a sua imagem (ativo intangível - goodwill meio ambiente).
Download or read book New Approaches to CSR Sustainability and Accountability Volume III written by Kıymet Tunca Çalıyurt and published by Springer Nature. This book was released on 2022-11-02 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book continues the discussion in the first two volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of “standing out” from other companies. Examining the background of the New European Consensus on development with the new guiding motto ‘Our World, Our Dignity, Our Future,’ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community’s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology, and new approaches to climate change and sustainability reporting.
Download or read book Connecting Expertise Multidisciplinary Development For The Future written by Seven Publicações and published by Seven Editora. This book was released on with total page 2526 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Advances in Environmental Accounting Management written by Ataur Belal and published by Emerald Group Publishing. This book was released on 2017-03-28 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these.
Download or read book Contabilidade e meio ambiente written by Benedito Albuquerque da Silva and published by Annablume. This book was released on 2003 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Decision Making Systems in Business Administration written by and published by World Scientific. This book was released on 2013 with total page 532 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes some of the most recent advances in the field of decision making and fuzzy systems applied to business and economics presented at the International Conference on Modeling and Simulation (MS'12 Rio de Janeiro), 10–13 December, 2012. In this conference, a special focus is given to the fundamental concept of sustainable development. Other key applications in business, economics and finance are also considered. In general, it is very useful for graduate students and researchers interested in pursuing research that combines quantitative techniques such as modeling and simulation and decision making with business and economic problems. This is especially useful when dealing with complex environments where the information is very uncertain and additional mathematical and statistical techniques are needed in order to understand the specific situations considered.
Download or read book Contabilidade Ambiental Teoria E Pratica written by Gardênia Maria Braga de Carvalho and published by Jurua Editora. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introdução; Temas de outras áreas do conhecimento que embasam a contabilidade ambiental; Contabilidade ambiental; Estudo de caso: empresas que declararam impactos negativos ao meio ambiente e medidas mitigadoras correspondentes - Ánalises e propostas.
Download or read book CSR and Sustainability in the Public Sector written by David Crowther and published by Springer Nature. This book was released on 2020-08-27 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on CSR in the public sector, in all its manifestations around the world, in order to consider its application in practice and its connections to sustainable objectives. This book is unique in that all chapters were written by members of the Social Responsibility Research Network. Their ideas have been tested and refined through the feedback given after they were presented at the 16th International Conference. The approach used in this book is based on the tradition of the Social Responsibility Research Network – a worldwide body of scholars that, over its 20-year history, has sought to broaden the discourse and to treat all research as inter-related and business-relevant. The book examines diverse aspects of how CSR and sustainability apply to, and are applied by, a variety of public bodies in a variety of ways. Thus, the authors focus on the priorities of these organisations, in order to consider the extent to which the focus has changed so much that we need to think about new approaches to our understanding of CSR and sustainability and differing effects in practice. The international mix of authors makes this an original contribution, sharing some of the best ideas from around the world
Download or read book Anales de Econom a Aplicada 2009 written by and published by Delta Publicaciones. This book was released on 2009 with total page 748 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Economia Ambiental Contabilidade Ambiental written by José Juarez de Faria and published by . This book was released on 2020-04-15 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: Os conhecimentos da ECONOMIA AMBIENTAL e CONTABILIDADE AMBIENTAL para a internalização dos custos ambientais nos custos dos bens e serviços produzidos é de grande importância e é um tema atual. Este estudo pretende harmonizar e integrar os conhecimentos da Economia Ambiental e da Contabilidade Ambiental com o objetivo de internalizar os custos ambientais nos custos dos bens e serviços produzidos. Este objetivo é ansiado por todos os interessados na responsabilidade ambiental, numa preocupação holística com a sobrevivência planetária e dos seres vivos, em especial com a sustentabilidade da espécie humana. Para tal propósito, o desenvolvimento das atividades econômicas dentro do paradigma do desenvolvimento sustentável é uma premissa irrevogável.A internalização dos custos ambientais nos custos dos bens e serviços produzidos proporcionará trazer as questões ambientais da subjetividade para a objetividade, a racionalidade. Esta internalização mudará o foco da gestão ambiental nas empresas. De ações pontuais para tratamento das questões ambientais, passará para ações no todo, porque envolverá todas as atividades que a empresa desenvolve com fins econômicos. Os fins não serão mais somente econômicos, mas econômicos e ambientais. Esta internalização contribuirá para a minimização dos impactos negativos ao meio ambiente e a terceiros. E resolverá a problemática da socialização dos danos ambientais, onde o poder público é quem assume os custos e prejuízos, ou seja, a sociedade é quem paga.O método de mensuração dos custos ambientais, ativos e passivos ambientais, que permite a internalização dos custos ambientais nos custos dos bens e serviços produzidos contempla em sua totalidade o princípio do poluidor-pagador, em que: quem polui tem que pagar.Cuiabá, 06 de abril de 2020.Eng. Agr. Me. José Juarez Pereira de Faria
Download or read book Sustainable Development written by Sime Curkovic and published by BoD – Books on Demand. This book was released on 2012-08-01 with total page 604 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent years the topic of environmental management has become very common. In sustainable development conditions, central and local governments much more often notice the need of acting in ways that diminish negative impact on environment. Environmental management may take place on many different levels - starting from global level, e.g. climate changes, through national and regional level (environmental policy) and ending on micro level. This publication shows many examples of environmental management. The diversity of presented aspects within environmental management and approaching the subject from the perspective of various countries contributes greatly to the development of environmental management field of research.
Download or read book Contabilidade Gerencial Rural e Ambiental written by Marcos Travassos and published by Freitas Bastos. This book was released on 2023-08-09 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: Este livro foi escrito com o objetivo de servir como material de apoio não só aos proprietários e gestores rurais, mas também estudantes iniciantes em cursos de graduação em ciências contábeis, agronomia, engenharia agrícola, gestão ambiental e agroecologia, por exemplo. Assim, para tentar atender a uma ampla variedade de possibilidades existentes na atividade rural (agricultura, pecuária leiteira e de corte) além dos diversos portes e formas jurídicas das propriedades, com operações e processos diversos, procuramos elaborar e analisar gerencialmente índices de desempenho baseados nas informações contábeis, basicamente aquelas encontradas no Balanço Patrimonial (BP) e na Demonstração do Resultado do Exercício (DRE). Sabemos que parte dos gestores tem seus próprios modelos de controle e registro e alguns por motivos diversos acabam não registrando adequadamente muitas das operações ocorridas no dia a dia da propriedade, o que impede que possam posteriormente elaborar um detalhamento gerencial para tomada de decisão. Hoje temos no mercado diversos aplicativos computacionais dedicados às atividades rurais, sejam das pequenas propriedades familiares até grandes latifúndios industriais, atendendo todas as necessidades e com preços e complexidade diversos. Em último caso a elaboração de bons fichamentos (sejam manuais ou eletrônicos) já podem suprir uma ampla variedade de informações, desde que elaboradas adequadamente. Nesse sentido o livro pretende estimular o registro das operações e elaboração e análise de alguns índices de desempenho que facilitarão a tomada de decisão. Didaticamente obedece a uma sequência adequada, com conceitos contábeis, formas jurídicas e associativas, definição de ativos biológicos CPC 29, e mensuração do valor justo CPC 46, depreciação, amortização e exaustão, conceito de gastos (custos, despesas, investimentos e perdas), gastos fixos e variáveis, diretos e indiretos e métodos de custeio (absorção, variável, método de custo e valor justo). São apresentados o BP e a DRE e o processo de padronização desses demonstrativos para elaboração de índices. Também, por questões didáticas, são apresentadas separadamente características diversas das atividades agrícolas e pecuárias (leiteira e corte), propondo planos de contas específicos e finalmente apresentando a análise vertical e horizontal e a seguir uma série de índices, a saber: endividamento (estrutura de capitais), liquidez, rentabilidade (incluindo Dupont), rotatividade, capital de giro, EVA, EBITDA, margem de contribuição, ponto de equilíbrio e grau de alavancagem operacional (GAO). São aproximadamente 35 índices. A última parte do livro é reservada a contabilidade ambiental, onde é apresentada uma proposta de plano de contas e alguns índices gerenciais importantes para tomada de decisão. Trata-se de assunto em evidência a nível mundial, e que muitas propriedades e negócios rurais em algum momento futuro serão cobrados em função da necessidade da adequação às normas e leis e no cuidado necessário para com o meio ambiente. Ter uma boa gestão ambiental pode ser usada como um diferencial e agregador de valor ao produto ofertado.
Download or read book National Environmental Accounting written by Joy Hecht and published by Routledge. This book was released on 2012-05-04 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents national environmental, or 'green' accounting as it has developed in Europe and other parts of the world. It introduces the most recent methods developed through the United Nations Statistical Department and other international organizations, but bridges the gap between the superficial treatment of environmental accounting in economics textbooks and environmental literature, on the one hand, and the highly technical manuals of international organizations, on the other. Joy Hecht begins with a history and introduction to national income accounting. The first part of her book explains how the environmental accounts build on the structure of the 1993 System of National Accounts. She then shows the UN approach to accounting applied to pollution, recycling, and the management of natural resources such as forests, minerals, and fisheries. The third section discusses how the accounts approach green GDP and other macroeconomic indicators. The book concludes by going beyond the UN structures to discuss other adjusted macroeconomic measures and how accounting data can be used to build them. National Environmental Accounting is a non-technical introduction to an increasingly important field. It is a must-read for anyone interested in how environmental accounts can help society move towards greater sustainability.
Download or read book IMF Terminology Bulletin written by International Monetary Fund. Corporate Services and Facilities Department and published by International Monetary Fund. This book was released on 2023-10-10 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The world has witnessed transformational changes in recent years, not the least in technical parlance. With the massive amount of new and interdisciplinary concepts, the need has emerged to standardize and communicate emerging technical terms in languages other than English. The language Services Division of the IMF’s Corporate Services and Facilities Department prepared this thematic bulletin as a contribution to the international effort of linguists and translation experts, for the benefit of topical experts, member countries, professional translators and interpreters, and the general public. It is produced on the occasion of the 2023 Annual Meetings of the World Bank Group and the International Monetary Fund in Marrakesh, Morocco.
Download or read book Contabilidade ambiental written by Ronaldo Seroa da Motta and published by . This book was released on 1995 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Routledge Handbook of Environmental Accounting written by Jan Bebbington and published by Routledge. This book was released on 2021-03-30 with total page 544 pages. Available in PDF, EPUB and Kindle. Book excerpt: This handbook showcases the broad spectrum of diverse approaches to environmental accounting which have developed during the last 30 years across the globe. The volume covers a range of physical issues such as water, carbon and biodiversity, as well as specific accounting matters such as management control, finance and audit. Moreover, seven chapters present environmental accounting issues that arise in the regions of Africa, Asia, Europe, MENA, North America, the Pacific and South America. The handbook also highlights future challenges in all the topic areas addressed as well as introducing new topics, such as links between environmental accounting and the circular economy, and the issues associated with animal rights. Edited by leading scholars in the area and with key contributions from across the discipline, and covering a diverse range of perspectives and locations, the volume is divided into five key parts: • Part 1: Framing the issues • Part 2: Financial accounting and reporting • Part 3: Management accounting • Part 4: Global and local perspectives • Part 5: Thematic topics in environmental accounting This handbook will act as a significant publication in drawing together the history of the field and important reference points in its future development, and will serve as a vital resource for students and scholars of environmental accounting and environmental economics.
