Disclosing the Consumption of Natural Resources by the Companies through the Eco-efficiency Indicators

Aridelmo Teixeira, Leonardo Lima Gomes, André Carlos Busanelli de Aquino and Marcelo Sanches Pagliarussi
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Aridelmo Teixeira: FUCAPE BUSINESS SCHOOL
Leonardo Lima Gomes: FUCAPE BUSINESS SCHOOL
André Carlos Busanelli de Aquino: FUCAPE BUSINESS SCHOOL
Marcelo Sanches Pagliarussi: FUCAPE BUSINESS SCHOOL

Brazilian Business Review, 2006, vol. 3, issue 2, 153-166

Abstract: This study aims to show, according to the accounting standards, what should or should not be recognized and/or disclosed as environmental liabilities. It also aims to verify through of a real case, the capacity of the Eco-efficiency Indicators of providing information that allow an evaluation of the companies’ consumption of natural resources in their activities. The company under study was the Companhia Siderúrgica de Tubarão (CST) within the period from 1999 to 2003. The findings show that the traditional accounting model contemplates the recognition and demonstration of the possible environmental liabilities when companies exceed the legal limits of pollution, and/or when they assume constructive environmental liabilities. We still conclude that the Eco-efficiency Indicators proposed by the ISAR/UNCTAD would meet satisfy, at least partially, society’s demands for information that allow an increased control over company’s actions regarding the consumption of natural resources within legal and constructive limits. Finally, we emphasize the results are valid only for the searched company, the specific case analyzed.

Keywords: eco-efficiency indicators; natural resources; disclosure. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:bbz:fcpbbr:v:3:y:2006:i:2:p:153-166

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