Stressing Environmental Financial Accounting Transparency for Decision Making in Brazil

8 Pages Posted: 5 Jul 2001

See all articles by Luiz Ferreira Xavier Borges

Luiz Ferreira Xavier Borges

Banco Nacional de Desenvolvimento Economico e Soci

Sebastiao Bergamini

Banco Nacional de Desenvolvimento Economico e Soci

Abstract

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

Suggested Citation

Ferreira Xavier Borges, Luiz and Bergamini, Sebastiao, Stressing Environmental Financial Accounting Transparency for Decision Making in Brazil. Available at SSRN: https://ssrn.com/abstract=272008 or http://dx.doi.org/10.2139/ssrn.272008

Luiz Ferreira Xavier Borges (Contact Author)

Banco Nacional de Desenvolvimento Economico e Soci ( email )

Av. Republica do Chile
100, 16 andar
Rio de Janeiro 20139-900
Brazil
+55 21 277-7860 (Phone)
+55 21 240-0425 (Fax)

Sebastiao Bergamini

Banco Nacional de Desenvolvimento Economico e Soci ( email )

Av. Republica do Chile
100, 16 andar
Rio de Janeiro 20139-900
Brazil
+55 21 277-7860 (Phone)
+55 21 240-0425 (Fax)

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