ENVIRONMENTAL ECONOMIC EVALUATION OF MINERAL WATER: AN APPLICATION OF THE RESIDUAL IMPUTATION METHOD

Pedro dos Santos Portugal Júnior (), Bastiaan Philip Reydon (), Alexandre Gori Maia (), Nilton dos Santos Portugal () and Fabrício Pelloso Piurcosky ()
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Pedro dos Santos Portugal Júnior: Centro Universitário do Sul de Minas
Bastiaan Philip Reydon: Instituto de Economia da Unicamp
Alexandre Gori Maia: Instituto de Economia da Unicamp
Nilton dos Santos Portugal: Centro Universitário do Sul de Minas
Fabrício Pelloso Piurcosky: Centro Universitário do Sul de Minas

Revista de Economia Mackenzie (REM), 2017, vol. 14, issue 2, 55-78

Abstract: This paper presents the application of the residual imputation method in the environmental economic valuation of mineral water, based on the accounting data disclosed by a company of the sector between the years of 2011 and 2012. Although carried out in ex-post terms, the application of the method demonstrates the importance and impact that would have on the company’s results if it were to pay for the exploitation of this environmental resource. Initially, a brief consideration is given on environmental valuation and its main methods, emphasizing the method used in the study: residual imputation. The second part presents the company’s accounting data and calculates the environmental economic value of mineral water. We conclude that the company has high margins of return and that, even paying for the use of the environmental resource, would still present high financial results.

Keywords: Environmental valuation; Residual imputation; Mineral water. (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aft:journl:v:14:2:2017:jul:dec:p:55-78

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