TY - JOUR
T1 - Disclosure of environmental impacts within the agribusiness chain
T2 - A study on transport of solid waste in a city in Santa Catarina
AU - Voss, Barbara de Lima
AU - Pfitscher, Elisete Dahmer
AU - Vicente, Ernesto Fernando Rodrigues
AU - Ferreira, Luiz Felipe
PY - 2012/8/31
Y1 - 2012/8/31
N2 - Mrs. Brundtland enunciated in 1987 on sustainable development that thought this article aims at identifying as evidenced the environmental impact of gases emitted during the transport of solid waste in a company from Santa Catarina (Brazil) in 2009. The methodological procedures illustrated by the design of research. The research is exploratory and descriptive, case study, documental, qualitative. The study is longitudinal, the focus of research is the environmental disclosure. The findings show that the lack of environmental disclosure in financial statements including the notes or sustainability reports, however there is environmental information of the gases emitted during the transport of solid waste, such as 54,341 ton NOx, 13,997 ton CO, 7831 ton NMVOC, 6,998 ton SO2 and 3447 ton CO2. The results indicate the existence of environmental liabilities, among them the gases emitted during transport and also identify them as such liabilities can be disclosed in the notes because they are non-monetary values.
AB - Mrs. Brundtland enunciated in 1987 on sustainable development that thought this article aims at identifying as evidenced the environmental impact of gases emitted during the transport of solid waste in a company from Santa Catarina (Brazil) in 2009. The methodological procedures illustrated by the design of research. The research is exploratory and descriptive, case study, documental, qualitative. The study is longitudinal, the focus of research is the environmental disclosure. The findings show that the lack of environmental disclosure in financial statements including the notes or sustainability reports, however there is environmental information of the gases emitted during the transport of solid waste, such as 54,341 ton NOx, 13,997 ton CO, 7831 ton NMVOC, 6,998 ton SO2 and 3447 ton CO2. The results indicate the existence of environmental liabilities, among them the gases emitted during transport and also identify them as such liabilities can be disclosed in the notes because they are non-monetary values.
KW - Disclosure of environmental impacts
KW - Gases expelled in urban transport
KW - Solid waste
UR - http://www.scopus.com/inward/record.url?scp=84866671754&partnerID=8YFLogxK
UR - http://ulrichsweb.serialssolutions.com/title/1596586318763/660847
M3 - Article
AN - SCOPUS:84866671754
SN - 1808-2882
VL - 8
SP - 91
EP - 112
JO - Custos e Agronegocio
JF - Custos e Agronegocio
IS - 3
ER -