Gestão ambiental : evidenciação contábil do desempenho social e ambiental do DAEP-Departamento Autônomo de Água e Esgoto de Penápolis com a CORPE - Cooperativa de Trabalho dos Recicladores de Penápolis

Abstract

The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Penápolis Waters and Sewers Department) towards CORPE (Penápolis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility

The search for methodologies that are able to make evident the social and environmental performance of organizations - in view of the managerial practices involving the environment - has been a constant task by researchers and professionals of Accountancy. The actions resulting from the entities' environmental procedures constitute their performance and cause externalities, which can be positive or negative and directly influence their public image before users and society in general. Taking this into account, this worked aimed to get to know, register and measure the environment managerial practices of the DAEP (Penápolis Waters and Sewers Department) towards CORPE (Penápolis Recyclers' Cooperative), attempting to generate accountable information that are capable of stressing out DAEP's socio-environmental performance. To achieve this we carried out our study through descriptive-quantitative research on a documental basis. We observed that the creation of the recyclers' cooperative resulted in the legalization of their work as well as in the enhancing of their health standards, thus recuperating the workers' dignity. Besides this positive externality, we also concluded that DAEP's environment managerial practices towards CORPE generated a Social Revenue of R$ 392.541,55 to the company in 2007. This number was obtained by adding CORPE's sales revenue (value of the sales of recycling material) to the stock of recycling products. Such actions also generated a Environmental Revenue of R$ 10.239, 82 to DAEP. This revenue was obtained by adding the following elements: A) reduction of use in the area of the land waste site; b) economy of work force in the land waste site; c) economy with machinery in the land waste site. This means that measuring the socio-environmental aspects economically, we obtain the result of DAEP's Social and Environmental Performance in the activities concerning DORPE, which totalize R$ 402.781,37. Subtracting from this result the amount of Operational Costs, which is R$ 183.990,86, we reach the Social and Environmental Result that adds up to R$ 218.790,51. Thus, we observe that besides the positive aspects with cooperative-members and the environment, the institution obtained economic gain. Therefore, we conclude that the Demonstrative of Social and Environmental Performance generated by DAEP?CORPE with data from 2007 is an instrument that can attend the needs of Accountancy users in need of information that transcend the economic-financial, but is also related to social and environmental aspects. Such instrument contributes to the generation of accountable information that enables the organization to visualize its environmental impact as well as the reach of its environmental policy and objectives. Besides that, it also enables the company to obtain the necessary information for its decision-making in the face of its social responsibility