Aplicação da contabilidade ambiental na indústria madeireira

Abstract

This research aimed to study the interaction between the lumber industry located in the Mato Grosso part of Amazonia and the environment. We worked with the hypothesis that Environmental Accounting may produce the necessary information to identify alternatives for evaluating investments and environmental expenses in the lumber industry so as to support the management decision-making process. Therefore, the main socioeconomic aspects concerning environment were recovered, as well as some scientific contributions that characterize Environmental Accounting. The case study allowed us to analyze the main social, economic and environmental aspects involving the company, discovering that countless strategic development variables are not considered, which are essential for planning, control and decision making. We identified the need for environmental investments in the production process for the reutilization of solid wood waste, pointing out that the accomplishment of such investments must be preceded by the observation of some relevant aspects, in order to identify the consumed resources and adjust the environmental costs, which should be allocated to the investiments.