Contabilidade ambiental e responsabilidade ambiental: uma análise das empresas do setor de materiais básicos listadas na B3 à luz da NBC T 15 no período 2013-2017

Abstract

From the mid-twentieth century emerged the concerns of society with the rational use of natural resources, in order to guarantee the quality of life of current and future populations. From this perspective, in 1987, the World Commission on Environment and Development (CMMAD), since the publication of the Brundtland Report, adopted the term sustainable development. Thus, at present, companies have used environmental accounting to show to stakeholders their actions focused on environmental sustainability and social responsibility. In this context, the question that led to this study was: do the companies in the basic materials sector listed on B3 make the environmental disclosure in light of NBC T 15? And it aimed to analyze the importance of accounting in the dissemination of information in environmental aspects. The methodology used consisted of a bibliographic review. This work can be considered relevant, because at present one of the major challenges encountered by environmental accounting is to identify problems or situations that could compromise the environment.