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|Title:||Contabilidade e risco ambientais|
|Authors:||Bergamini Junior, Sebastião|
|Keywords:||Auditoria ambiental - Brasil|
Environmental auditing - Brazil
Avaliação de riscos ambientais - Brasil
Environmental risks assessment - Brazil
|Publisher:||Banco Nacional de Desenvolvimento Econômico e Social|
|Abstract:||This article describes the use of environmental accounting in the evaluation of environmental risk, describing its principles, procedures and advantages. There are six sections: basic concepts; identification, recognition and evaluation of environmental costs, assets and liabilities; environmental reports; environmental performance indicators and the concept of eco-efficiency; environmental risk evaluation and its effects on risk rating; and, the use of these tools in Brazil. The article offers an overview of the subject, followed by an explanation of the connections among the five elements mentioned above. Finally, comments on how this applies to the Brazilian environment are made.|
|Other Identifiers:||BERGAMINI JUNIOR, Sebastião. Contabilidade e risco ambientais. Revista do BNDES, Rio de Janeiro, v.6, n.11 , p. -116, jun. 1999.|
|Appears in Collections:||Produção BNDES - Artigos|
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