Disclosing the Consumption of Natural Resources by the Companies through the Eco-efficiency Indicators
This study aims to show, according to the accounting standards, what should or should not be recognized and/or disclosed as environmental liabilities. It also aims to verify through of a real case, the capacity of the Eco-efficiency Indicators of providing information that allow an evaluation of the companies’ consumption of natural resources in their activities. The company under study was the Companhia Siderúrgica de Tubarão (CST) within the period from 1999 to 2003. The findings show that the traditional accounting model contemplates the recognition and demonstration of the possible environmental liabilities when companies exceed the legal limits of pollution, and/or when they assume constructive environmental liabilities. We still conclude that the Eco-efficiency Indicators proposed by the ISAR/UNCTAD would meet satisfy, at least partially, society’s demands for information that allow an increased control over company’s actions regarding the consumption of natural resources within legal and constructive limits. Finally, we emphasize the results are valid only for the searched company, the specific case analyzed.
Volume (Year): 3 (2006)
Issue (Month): 2 (July)
|Contact details of provider:|| Postal: |
Phone: +55 27 4009-4423
Fax: +55 27 4009-4422
Web page: http://www.bbronline.com.br/
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:bbz:fcpbbr:v:3:y:2006:i:2:p:153-166. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sarah Lasso)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.