文章基本信息

标题：AUDITORIA E EVIDENCIAÇÃO AMBIENTAL; UM HISTÓRICO DA LEGISLAÇÃO DAS NORMAS BRASILEIRAS, AMERICANAS E EUROPÉIAS
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作者：Clóvis Antônio Kronbauer ; Marcos Antônio de Souza ; Kátia Arpino Rásia 等
期刊名称：Revista Contabilidade e Controladoria
印刷版ISSN：1984-6266
出版年度：2010
卷号：2
期号：2
DOI：10.5380/rcc.v2i2.20110
语种：Portuguese
出版社：UNIVERSIDADE FEDERAL DO PARANÁ - ACCOUNTING DEPARTMENT
摘要：This article objective is to make a reflection on the major issues of environmental auditing, developed based on the law related to environmental protection, as well as the disclosure of environmental information within the Brazilian, American and European realities. Besides the fiscal apparatus, the aspect of disclosure is important since it serves as a tool of accountability to various stakeholders. This is an exploratory and descriptive research, based on bibliographic revision. The main findings indicate that: (a) the environmental audit is both a mandatory and voluntary, both in Brazil and internationally, with specific legislation about it, (b) in its operations, environmental auditing can ensure the responsible use of natural resources, preventing accidents due to the induction environmental compliance, (c) in the international context it was noted that the United States and European countries are in a process of modifying its policies to give greater protection against environmental attack. Moreover, it also noted that there was a significant set of environmental standard aimed the disclosure, developing financial statements, allowing for accountability to society as a whole.
其他摘要：This article objective is to make a reflection on the major issues of environmental auditing, developed based on the law related to environmental protection, as well as the disclosure of environmental information within the Brazilian, American and European realities. Besides the fiscal apparatus, the aspect of disclosure is important since it serves as a tool of accountability to various stakeholders. This is an exploratory and descriptive research, based on bibliographic revision. The main findings indicate that: (a) the environmental audit is both a mandatory and voluntary, both in Brazil and internationally, with specific legislation about it, (b) in its operations, environmental auditing can ensure the responsible use of natural resources, preventing accidents due to the induction environmental compliance, (c) in the international context it was noted that the United States and European countries are in a process of modifying its policies to give greater protection against environmental attack. Moreover, it also noted that there was a significant set of environmental standard aimed the disclosure, developing financial statements, allowing for accountability to society as a whole.
关键词：Environment;Environmental Auditing;Environmental Legislation;Accounting Standards;Disclosure.;Meio Ambiente;Auditoria Ambiental;Legislação Ambiental;, Normas Contábeis;Evidenciação Contábil.
其他关键词：Environment; Environmental Auditing; Environmental Legislation; Accounting Standards; Disclosure.