ENVIRONMENTAL ACCOUNTING: A PROPOSITION ABOUT THE DISCLOSURE OF INCOME OF SOCIAL AND ENVIRONMENTAL PERFORMANCE OF A MUNICIPAL AUTARCHY IN THE COUNTRYSIDE OF THE STATE OF SÃO PAULO DURING 2007

Abstract

The search for methodologies capable of disclosing the social and environmental income of organizations has been a great challenge posed to professionals and researchers in the Accounting Science. This articles aims at contributing to this purpose by recognizing, measuring and disclosing the social and environmental income of a municipal autarchy in the countryside of the state of São Paulo. A descriptive-quantitative study with documental characteristics was thus carried out. It was possible to verify that the social performance of the autarchy is attributable to the creation of the syndicate of recyclers, and the environmental performance happens as a result of the recycling of urban solid leftovers, what leads to the reduction in the use of the physical space and the increase in the time of usefulness of the municipal dump in that city. During 2007, the area saved was 435.86 m². As a consequence, there is the reduction of material disposed of, and less extraction of raw material from nature. The Social and Environmental income in 2007 reached R$ 218,790.51. We can then conclude that the Statement of Social and Environmental Performance may meet the needs of the users of Accounting who need information beyond that economic and financial in nature, namely social and environmental information.