ID: 4327
Authors:
Cassio Luiz Vellani, SÃlvio Hiroshi Nakao.
Source:
Revista de Administração da Unimep, v. 7, n. 2, p. 57-75, May-August, 2009. 19 page(s).
Keyword:
accounting , environmental costs , environmental investment
Document type: Article (Portuguese)
Show Abstract
The "Sustainable Development" has been discussed in various areas of scientific knowledge. His analysis, in accounting, is unlinking of "romanticism" and comes to the entrepreneur mind. That is, the environment is considered in the decision processes of. Normally, when sustainable development is discussed, analyzed the activities, at first, are the environmental preservation, control, recycling and recovery activities. That, it seems, has a sustainable production process only incur more expenses, released from a competitive strategy, remaining well, the environment, in the sphere "romantic." If you really were so, investing in the environment only would a better image and not generate any economic and financial benefit, then why many companies are remodeling their production processes to promote sustainable development? To discuss this issue and considering the ways to obtain economic benefit is cost savings or increased revenues, this work aims to investigate the relationship between reducing costs and environmental investments. This means that the article tries to find out if there are economic benefits behind the financial environmental conservation, control, recycling and recovery activities. Thus, the problem is to examine whether the reduction in costs is a relevant factor in the decision of environmental investments.