Stressing Environmental Financial Accounting Transparency for Decision Making in Brazil
8 Pages Posted: 5 Jul 2001
Financial Environmental Accounting gives better transparency to corporate environmental results, focusing on relevant data for decision making. This paper proposes a domestic approach to the Financial Environmental Accounting field, according to the Brazilian legal framework and the relevance of emerging costs transparency in the environmental reports. This paper also shows that environmental data in financial accounting will came if there is a perception of advantages, an actual compromise of the corporate decision makers and evident gains for account data users.
JEL Classification: M41, K32
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