Disclosure of environmental impacts within the agribusiness chain: A study on transport of solid waste in a city in Santa Catarina

Barbara de Lima Voss, Elisete Dahmer Pfitscher, Ernesto Fernando Rodrigues Vicente, Luiz Felipe Ferreira

Research output: Contribution to journalArticle

1 Citation (Scopus)

Abstract

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.

Original languageEnglish
Pages (from-to)91-112
Number of pages22
JournalCustos e Agronegocio
Volume8
Issue number3
Publication statusPublished - 31 Aug 2012
Externally publishedYes

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