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Contabilidade financeira ambiental - uma revisão interdisciplinar

Contabilidade financeira ambiental - uma revisão interdisciplinar

Florian Marcel Nuta

74,76 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Empresa y gestión
ISBN:
9786209938368
74,76 €
IVA incluido
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Sobre IBD

Uma das principais tarefas da ciência da contabilidade foi, desde o início, encontrar formas adequadas de identificar, avaliar e descrever os custos da atividade económica. À medida que a regulamentação e a abordagem da atividade económica foram mudando ao longo do tempo, a estrutura de custos também se modificou e diversificou. A experiência demonstrou que a falta de conhecimento na avaliação do custo real e, especialmente, da sua estrutura correta causou perdas de eficiência e desempenho. Da mesma forma que as regulamentações laborais e o surgimento dos sindicatos aumentaram os custos salariais, na segunda metade do século XX, o movimento ambientalista e o ativismo trouxeram uma nova categoria de custos a avaliar e modelar. Os eventos ambientais amplamente divulgados relacionados com derrames de petróleo ou poluição atmosférica grave aumentaram as despesas de empresas de grande visibilidade e afetaram não só a sua situação financeira atual, mas também a sua imagem e, consequentemente, as suas oportunidades de mercado e desempenho futuros.

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