Gest??o ambiental : evidencia????o cont??bil do desempenho social e ambiental do DAEP-Departamento Aut??nomo de ??gua e Esgoto de Pen??polis com a CORPE - Cooperativa de Trabalho dos Recicladores de Pen??polis

• Main Author: Braz, Jos?? Luiz Pereira
• Other Authors: Slomski, Vilma Geni
• Format: Others
• Language: Portuguese
• Published: FECAP - Faculdade Escola de Com??rcio ??lvares Penteado 2015
• Subjects: Administra????o ambiental; Contabilidade; Responsabilidade social da empresa; Responsabilidade ambiental; Accounting; Environmental management; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Online Access: http://132.0.0.61:8080/tede/handle/tede/453

Made available in DSpace on 2015-12-03T18:35:10Z (GMT). No. of bitstreams: 1 Jose_Luiz_Pereira_Braz.pdf: 439268 bytes, checksum: 9797275314fdec2b5dc0f16c49d63480 (MD5) Previous issue date: 2009-03-30 === The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility === The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Pen??polis Waters and Sewers Department) towards CORPE (Pen??polis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility === A busca por metodologias capazes de evidenciar o desempenho social e ambiental das organiza????es, em vista das pr??ticas de gest??o envolvendo o meio ambiente, tem sido constante pelos profissionais e pesquisadores da Ci??ncia Cont??bil. As a????es decorrentes de atividades ambientais das entidades resultam em seu desempenho e provocam externalidades que podem ser de conte??do positivo ou negativo, influenciando diretamente na imagem perante usu??rios e a sociedade. Nesta dire????o, este trabalho objetivou conhecer, registrar e mensurar as pr??ticas de gest??o ambiental do DAEP - Departamento Aut??nomo de ??gua e Esgoto para com a CORPE - Cooperativa dos Recicladores de Pen??polis, procurando gerar informa????es cont??beis capazes de evidenciar o desempenho social e ambiental do DAEP. Para o alcance deste objetivo, realizou-se uma pesquisa descritivo-quantitativa de car??ter documental. Verificou-se que a cria????o da cooperativa de recicladores resultou na formaliza????o do trabalho e na adequa????o das condi????es de sa??de dos cooperados que tiveram sua dignidade resgatada. Al??m desta externalidade positiva, verificou-se que as pr??ticas de gest??o ambiental do DAEP com a CORPE, no ano de 2007, geraram uma Receita Social ?? institui????o no valor de R$ 392.541,55. Este dado ?? resultante da somat??ria da receita de vendas da CORPE (valor das vendas de materiais recicl??veis) com o estoque de produtos recicl??veis. Estas a????es tamb??m geraram uma Receita Ambiental ao DAEP no valor de R$ 10.239, 82. Esta receita foi obtida por meio da seguinte somat??ria: a) redu????o de consumo da ??rea do aterro sanit??rio; b) economia com m??o-de-obra no aterro sanit??rio; c) economia com maquin??rio no aterro sanit??rio. Isto significa dizer que, medindo economicamente os aspectos sociais e ambientais, obt??m-se o resultado do desempenho Social e Ambiental do DAEP em Atividades relacionadas ?? CORPE no valor de R$ 402.781,37. Subtraindo deste resultado o valor dos Custos Operacionais do DAEP com a CORPE que ?? de R$ 183.990,86, chega-se a um Resultado Social e Ambiental no valor de R$ 218.790,51. Constata-se, assim, que al??m dos aspectos positivos com os cooperados e o meio ambiente, a institui????o pesquisada obteve ganho econ??mico. Conclui-se, deste modo, que o Demonstrativo do Desempenho Social e Ambiental gerado com dados do DAEP/CORPE - 2007 ?? um instrumento que pode atender ??s necessidades dos usu??rios da Contabilidade que necessitam de informa????es n??o somente econ??mico-financeiras, mas tamb??m de cunho social e ambiental. Tal instrumento contribui para a gera????o de informa????es cont??beis que possibilitam ?? organiza????o, al??m de obter as informa????es necess??rias para a tomada de decis??o diante de sua responsabilidade social, tamb??m visualizar seus impactos no meio ambiente, bem como o alcance de sua pol??tica e objetivos ambientais