{"id":2006,"date":"2010-05-03T11:06:00","date_gmt":"2010-05-03T11:06:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/05\/03\/contabilidade-x-catastrofe-ambiental\/"},"modified":"2010-05-03T11:06:00","modified_gmt":"2010-05-03T11:06:00","slug":"contabilidade-x-catastrofe-ambiental","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/05\/03\/contabilidade-x-catastrofe-ambiental\/","title":{"rendered":"Contabilidade x Cat\u00e1strofe Ambiental"},"content":{"rendered":"<div align=\"justify\"><a href=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S96y9PYzhXI\/AAAAAAAAA3s\/EgDyqd1gWYE\/s1600\/10120190.jpg\"><img decoding=\"async\" style=\"MARGIN: 0px 10px 10px 0px; WIDTH: 299px; FLOAT: left; HEIGHT: 216px; CURSOR: hand\" id=\"BLOGGER_PHOTO_ID_5467003762846696818\" border=\"0\" alt=\"\" src=\"http:\/\/4.bp.blogspot.com\/_N0XeWoklEZg\/S96y9PYzhXI\/AAAAAAAAA3s\/EgDyqd1gWYE\/s320\/10120190.jpg\" \/><\/a><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><span style=\"color:#003300;\">Muito oportuno o <\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/05\/por-que-o-vazamento-do-petroleo-no.html\"><strong>post<\/strong><\/a><\/span><span style=\"color:#003300;\"> de C\u00e9sar Tib\u00farcio sobre o acidente ambiental no Golfo do M\u00e9xico, relacionando-o com os reflexos do mesmo na contabilidade da empresa.<\/p>\n<p>A contabilidade ambiental nestes \u00faltimos anos tem ocupado um importante espa\u00e7o nas discuss\u00f5es ambientais. N\u00e3o h\u00e1 como tratar do assunto sem lembrar da necessidade de mensura\u00e7\u00e3o e evidencia\u00e7\u00e3o destes importantes eventos de impacto tanb\u00e9m econ\u00f4mico.<\/p>\n<p>Durante o <\/span><strong><a href=\"http:\/\/analisedebalanco.blogspot.com\/2010\/04\/conquista-2020.html\">1\u00ba Encontro Regional Tem\u00e1tico <\/a><\/strong><span style=\"color:#003300;\">da &#8220;Campanha Global de Lideran\u00e7a Clim\u00e1tica Brasil 2020&#8221;, ocorrido semana passada em Vit\u00f3ria da Conquista, Bahia, a Dr\u00aa C\u00e9lia Sacramento (UFBA), que palestrou no Grupo de Trabalho que discutiu &#8220;Pol\u00edticas Clim\u00e1ticas \u2013 Alternativas aos Mecanismos de Desenvolvimento Limpo&#8221;, alertou sobre a import\u00e2ncia da contabildade no contexto das discuss\u00f5es ambientais. <\/span><\/span><\/div>\n<p><span style=\"font-family:arial;\"><span style=\"color:#003300;\"><span style=\"font-size:85%;\">Foto: NASA\/AP, via Folha de S\u00e3o Paulo (AAS)<\/span><\/p>\n<div align=\"justify\">Leia a seguir o texto do Prof. Dr. C\u00e9sar Tib\u00farcio (UNB.<\/span><\/span><span style=\"font-family:arial;color:#000000;\"><\/div>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><\/span><span style=\"font-family:arial;font-size:130%;color:#000000;\"><strong>Por que o vazamento do Petr\u00f3leo no Golfo do M\u00e9xico \u00e9 importante para Contabilidade?<\/strong><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:arial;\">O vazamento de petr\u00f3leo no Golfo do M\u00e9xico faz voltar os olhos para a empresa BP, respons\u00e1vel pela plataforma. Esta not\u00edcia \u00e9 relevante para contabilidade por duas raz\u00f5es.<\/p>\n<p>Em primeiro lugar, existe a quest\u00e3o da mensura\u00e7\u00e3o dos efeitos do vazamento sobre a situa\u00e7\u00e3o financeira da empresa. Isto inclui n\u00e3o somente os custos diretos, que inclui pagamento de indeniza\u00e7\u00f5es e aqueles desembolsos vinculados as medidas emergenciais para conter o desastre. Existem tamb\u00e9m os custos indiretos, que pode inclui a reputa\u00e7\u00e3o, aumento nas despesas de seguros, entre outros aspectos. Para o contador da empresa, o desastre poder\u00e1 gerar a necessidade de uma provis\u00e3o para cobrir estes desembolsos futuros.<\/p>\n<p>O segundo aspecto \u00e9 mais complicado e diz respeito a evidencia\u00e7\u00e3o das informa\u00e7\u00f5es de natureza ambiental. Neste sentido, o hist\u00f3rico da empresa permite concluir que talvez a empresa tenha sido desleixada nas pr\u00e1ticas ambientais. Segundo um <a href=\"http:\/\/blog.riskmetrics.com\/esg\/2010\/04\/bp-spill-safety-record.html\"><strong>coment\u00e1rio<\/strong><\/a> divulgado pelo Riskmetrics, em abril de 2009, a empresa j\u00e1 apresentava alguns sinais preocupantes nesta \u00e1rea. Anteriormente, acidentes na refinaria de Texas City da empresa, multas de seguran\u00e7a e corros\u00e3o em oleoduto indicava exist\u00eancia de s\u00e9rios problemas ambientais, que custaram a empresa 10 bilh\u00f5es de d\u00f3lares, ou 40% do fluxo de caixa das opera\u00e7\u00f5es. Al\u00e9m disto, a seguran\u00e7a ambiental da empresa estava abaixo da m\u00e9dia do setor. Al\u00e9m disto, um relat\u00f3rio mostrou que a empresa sabia dos problemas de seguran\u00e7a da refinaria de Texas City antes do acidente. <\/span><span style=\"font-family:arial;\"><\/p>\n<hr \/>\n<p><\/span><\/span><span style=\"font-family:arial;\"><span style=\"font-size:85%;\"><span style=\"color:#000000;\"><strong>Fonte<\/strong>:<\/span> <\/span><\/span><a href=\"http:\/\/contabilidadefinanceira.blogspot.com\/2010\/05\/por-que-o-vazamento-do-petroleo-no.html\"><strong><span style=\"font-family:arial;font-size:85%;\">aqui<\/span><\/strong><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Muito oportuno o post de C\u00e9sar Tib\u00farcio sobre o acidente ambiental no Golfo do M\u00e9xico,<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,141],"tags":[],"class_list":["post-2006","post","type-post","status-publish","format-standard","hentry","category-contabilidade-ambiental","category-meio-ambiente"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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