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O papel da contabilidade ambiental na sustentabilidade empresarial do setor agropecuário: um estudo de caso
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Orientador(es)
Resumo(s)
A contabilidade ambiental surge como uma resposta à crescente preocupação com os impactos das atividades económicas sobre o meio ambiente. Num cenário cada vez mais influenciado pelas alterações climáticas e pela pressão sobre os recursos naturais, torna-se fundamental que as empresas adotem práticas que integrem não apenas os aspetos financeiros, mas também os custos e benefícios ambientais das suas operações.
Neste enquadramento, a contabilidade ambiental assume um papel estratégico ao disponibilizar informações relevantes que apoiam uma gestão mais consciente e sustentável, contribuindo para a transparência e a responsabilidade ambiental das organizações. Este estudo tem como principal objetivo investigar de que forma a contabilidade ambiental pode ser eficazmente incorporada nas práticas empresariais, contribuindo para uma gestão ambiental mais responsável e transparente. Procura-se, igualmente, identificar os desafios e os impactos associados à implementação destas práticas nas políticas empresariais de sustentabilidade.
A questão central que orienta esta investigação é: Que impacto tem a contabilidade ambiental na transparência e responsabilidade da gestão ambiental nas empresas? Para responder a esta questão, foi realizado um estudo de caso numa pequena empresa agropecuária em fase de transição para a produção biológica, tendo sido realizadas entrevistas semiestruturadas, orientadas por seis proposições de análise fundamentadas na literatura existente.
Além da abordagem conceptual da contabilidade ambiental, este trabalho analisa também a aplicação da NCRF 26 – Matérias Ambientais, e discute os benefícios, limitações e desafios da adoção destas práticas, tanto para a gestão empresarial como para a sociedade em geral.
Conclui-se que a contabilidade ambiental pode representar uma ferramenta determinante na articulação entre desempenho financeiro e responsabilidade socioambiental, reforçando o seu papel na promoção de modelos de desenvolvimento sustentável.
Apesar da crescente consciencialização em torno das questões ambientais, a contabilidade ambiental continua a ser pouco aplicada de forma sistemática nas empresas, o que levanta sérias preocupações sobre a sua eficácia e impacto no contexto empresarial. Através da revisão da literatura, verificou-se que embora haja um reconhecimento teórico e académico da importância da integração dos aspetos ambientais na contabilidade, na prática empresarial ainda predominam limitações de natureza técnica, cultural e estratégica. O estudo de caso realizado numa empresa do setor agropecuário revelou que, embora exista alguma preocupação ambiental, esta não se traduz numa contabilidade ambiental estruturada ou formalizada. As práticas existentes são mais intuitivas e pontuais do que formalmente integradas nos sistemas contabilísticos. Estes resultados reforçam a necessidade de promover uma maior sensibilização, formação e regulamentação que incentivem a adoção de práticas contabilísticas ambientais mais robustas e consistentes com os desafios atuais da sustentabilidade.
Os contributos deste estudo residem na sua abordagem aplicada, que permite compreender de forma concreta os obstáculos e oportunidades na integração da contabilidade ambiental em empresas de pequena dimensão. Cumulativamente, este estudo contribui com informações úteis para a melhoria das práticas contabilísticas e para o desenvolvimento de políticas públicas mais eficazes na promoção da sustentabilidade nas empresas.
No que concerne a linhas de investigação futura seria interessante alargar a análise a outros setores de atividade ou explorar abordagens comparativas entre empresas com diferentes níveis de maturidade em práticas ambientais.
Environmental accounting emerges as a response to the growing concern about the impacts of economic activities on the environment. In a scenario increasingly influenced by climate change and pressure on natural resources, it becomes essential for companies to adopt practices that integrate not only financial aspects but also the environmental costs and benefits of their operations. In this context, environmental accounting plays a strategic role by providing relevant information that supports more conscious and sustainable management, contributing to organizational transparency and environmental responsibility. The main objective of this study is to explore environmental accounting practices, analysing how companies integrate environmental issues into their financial reporting, with a particular focus on the sustainability report. It also seeks to identify the challenges and impacts associated with the implementation of these practices in corporate sustainability policies. The central research question guiding this investigation is: What impact does environmental accounting have on the transparency and accountability of environmental management in companies? To answer this question, a case study was conducted in a small agricultural company undergoing a transition to organic production, using semi-structured interviews guided by six analytical propositions grounded in the literature. In addition to the conceptual approach to environmental accounting, this work also analyses the application of NCRF 26 – Environmental Matters, and discusses the benefits, limitations, and challenges of adopting these practices, both for business management and for society in general. It is concluded that environmental accounting can represent a key tool in linking financial performance with socio-environmental responsibility, reinforcing its role in promoting sustainable development models. Despite the growing awareness of environmental issues, environmental accounting continues to be rarely applied systematically in companies. The literature review showed that, although there is theoretical and academic recognition of the importance of integrating environmental aspects into accounting, practical implementation still faces limitations, both at technical and cultural/strategic levels. The case study conducted in an agricultural company revealed that, although there is some environmental concern, this does not translate into a structured or formalized environmental accounting system. The existing practices are more intuitive and occasional than integrated into accounting systems. These findings highlight the need to promote greater awareness, training, and regulation to encourage the adoption of more robust and consistent environmental accounting practices in line with today’s sustainability challenges. The contributions of this study lie in its applied approach, which offers concrete insight into the obstacles and opportunities of integrating environmental accounting in small enterprises. Additionally, this study provides useful information for improving accounting practices and for developing more effective public policies to promote corporate sustainability. For future research, it would be interesting to expand the analysis to other sectors or to explore comparative approaches between companies with different levels of maturity in environmental practices.
Environmental accounting emerges as a response to the growing concern about the impacts of economic activities on the environment. In a scenario increasingly influenced by climate change and pressure on natural resources, it becomes essential for companies to adopt practices that integrate not only financial aspects but also the environmental costs and benefits of their operations. In this context, environmental accounting plays a strategic role by providing relevant information that supports more conscious and sustainable management, contributing to organizational transparency and environmental responsibility. The main objective of this study is to explore environmental accounting practices, analysing how companies integrate environmental issues into their financial reporting, with a particular focus on the sustainability report. It also seeks to identify the challenges and impacts associated with the implementation of these practices in corporate sustainability policies. The central research question guiding this investigation is: What impact does environmental accounting have on the transparency and accountability of environmental management in companies? To answer this question, a case study was conducted in a small agricultural company undergoing a transition to organic production, using semi-structured interviews guided by six analytical propositions grounded in the literature. In addition to the conceptual approach to environmental accounting, this work also analyses the application of NCRF 26 – Environmental Matters, and discusses the benefits, limitations, and challenges of adopting these practices, both for business management and for society in general. It is concluded that environmental accounting can represent a key tool in linking financial performance with socio-environmental responsibility, reinforcing its role in promoting sustainable development models. Despite the growing awareness of environmental issues, environmental accounting continues to be rarely applied systematically in companies. The literature review showed that, although there is theoretical and academic recognition of the importance of integrating environmental aspects into accounting, practical implementation still faces limitations, both at technical and cultural/strategic levels. The case study conducted in an agricultural company revealed that, although there is some environmental concern, this does not translate into a structured or formalized environmental accounting system. The existing practices are more intuitive and occasional than integrated into accounting systems. These findings highlight the need to promote greater awareness, training, and regulation to encourage the adoption of more robust and consistent environmental accounting practices in line with today’s sustainability challenges. The contributions of this study lie in its applied approach, which offers concrete insight into the obstacles and opportunities of integrating environmental accounting in small enterprises. Additionally, this study provides useful information for improving accounting practices and for developing more effective public policies to promote corporate sustainability. For future research, it would be interesting to expand the analysis to other sectors or to explore comparative approaches between companies with different levels of maturity in environmental practices.
Descrição
Palavras-chave
Contabilidade Ambiental Sustentabilidade Agropecuária Sustentável Environmental Accounting Sustainability Sustainability Reporting Corporate Responsibility Sustainable Agriculture