Revista Contemporânea de Contabilidade (Jan 2009)
Sustentabilidade e contabilidade
Abstract
There is market disclosure of expenses incurred in activities not related to ecological sustainability, as environmental costs. To avoid this, you must understand the environmental costs fact. The objective of this study is to investigate, analyze and identify the type of event related to the environmental costs fact. This study examines certain concepts, limits the action fi eld of environmental management accounting, proposes a concept called The System Company Eco-effi cient and analyzes and compares with some practical cases.