{"id":2122,"date":"2010-02-03T12:32:00","date_gmt":"2010-02-03T12:32:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/03\/meio-ambiente-e-contabilidade\/"},"modified":"2010-02-03T12:32:00","modified_gmt":"2010-02-03T12:32:00","slug":"meio-ambiente-e-contabilidade","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/03\/meio-ambiente-e-contabilidade\/","title":{"rendered":"Meio ambiente e contabilidade"},"content":{"rendered":"<p align=\"justify\"><span style=\"font-family:arial;color:#000000;\">A rela\u00e7\u00e3o entre a contabilidade e o ambiente tem sido marcada por muito ju\u00edzo de valor e pouca pesquisa efetiva. Num texto recente para CFO (<\/span><a href=\"http:\/\/www.cfo.com\/article.cfm\/14471104\/\"><span style=\"font-family:arial;\">SEC Comes Clean on Climate Disclosures<\/span><\/a><span style=\"font-family:arial;color:#000000;\">, 27 de janeiro de 2010) Sarah Johnson discute a nova exig\u00eancia da SEC com respeito \u00e0 evidencia\u00e7\u00e3o dos efeitos da mudan\u00e7a do clima nos neg\u00f3cios das empresas. A proposta da SEC \u00e9 decorrente da sua nova gest\u00e3o, que tem interesse maior no tema do que a administra\u00e7\u00e3o anterior (ligada ao ex-presidente Bush).<\/p>\n<p>Em 2009, somente 17% das empresas fizeram algum tipo de refer\u00eancia a mudan\u00e7a do clima ou a emiss\u00f5es nos relat\u00f3rios anuais, segundo uma pesquisa com 400 empresas.<\/p>\n<p>A exig\u00eancia da SEC est\u00e1 relacionada aos efeitos que a quest\u00e3o ambiental pode trazer para os resultados financeiros das empresas, conforme destacou o CPA em <\/span><a href=\"http:\/\/www.macpa.org\/Content\/25466.aspx\"><span style=\"font-family:arial;\">SEC offers guidance on climate change disclosures<\/span><\/a><span style=\"font-family:arial;\"><span style=\"color:#000000;\">). A quest\u00e3o ambiental pode trazer riscos ou oportunidades para as empresas e esta informa\u00e7\u00e3o poderia ser relevante.<\/p>\n<p>Gary A. Langenwalter, em<\/span> <\/span><a href=\"http:\/\/www.macpa.org\/Content\/25467.aspx\"><span style=\"font-family:arial;\">Sustainability: A better brand of business?<\/span><\/a><span style=\"font-family:arial;\">,<span style=\"color:#000000;\"> lembra que o modelo de neg\u00f3cios atual est\u00e1 baseado em suposi\u00e7\u00f5es que n\u00e3o s\u00e3o v\u00e1lidas, como o fato dos recursos serem baratos e amplamente dispon\u00edveis. Apesar da falta de evidencia\u00e7\u00e3o destas informa\u00e7\u00f5es, isto n\u00e3o significa que as empresas est\u00e3o paradas. Uma pesquisa da CFO<\/span> (<\/span><a href=\"http:\/\/www.macpa.org\/Content\/25463.aspx\"><span style=\"font-family:arial;\">Optimism among CFOs on the rise<\/span><\/a><span style=\"font-family:arial;\">)<span style=\"color:#000000;\"> indicou que muitas empresas est\u00e3o reduzindo o consumo de energia, reduzindo o desperd\u00edcio e incentivando os clientes a serem mais &#8220;verdes&#8221;. (A Folha de S\u00e3o Paulo de 1\/2\/2010, em Empresas mudam pr\u00e1ticas energ\u00e9ticas antes da regulamenta\u00e7\u00e3o, mostra alguns exemplos disto).<\/span><\/span><span style=\"font-family:arial;font-size:85%;color:#000000;\"><\/p>\n<hr \/>\n<p><\/p>\n<p><strong>Fonte<\/strong>: Blog Contabilidade Financeira (C\u00e9sar Tib\u00farcio)<\/span> <\/p>\n","protected":false},"excerpt":{"rendered":"<p>A rela\u00e7\u00e3o entre a contabilidade e o ambiente tem sido marcada por muito ju\u00edzo de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42,187],"tags":[],"class_list":["post-2122","post","type-post","status-publish","format-standard","hentry","category-contabilidade-ambiental","category-transparencia-contabil"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Meio ambiente e contabilidade - 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