Gestão corporativa sustentável a luz da contabilidade ambiental: um estudo bibliométrico

Abstract

In the last decade, environmental problems have been highlighted in scientific studies in the most diverse fields of knowledge, because natural resources are necessary for the survival of people and the development of countries. Man's actions on the environment, such as the dumping of industrial waste, untreated domestic sewage and the use of pesticides in agriculture, have caused soil contamination, river pollution and a shortage of drinking water. Because of this, the State, organized civil society and the private sector have been looking for alternatives that allow man to control his actions and conserve the environment for future generations. The present study sought to highlight scientific production on the importance of Environmental Accounting as a competitive differentiator for companies that value economic balance and the use of environmental resources. This is a bibliographic and bibliometric, qualitative-quantitative and exploratory research. The study includes the analysis of 25 journals, covering topics such as environmental accounting, green companies and social responsibility. It was identified that most companies are still unaware of the benefits of using environmental accounting. Only those whose economic activities cause environmental impact or that use natural resources prioritize socially responsible management. Furthermore, this accounting branch can assist corporations with information capable of positively impacting their revenues, considering that it collaborates with the decision-making process, measuring environmental costs and, consequently, minimizing harmful effects on nature, caused during business activity.