Sustentabilidade empresarial: proposta para evidenciação do resultado ambiental decorrente da internalização dos gastos com a coleta, tratamento e destinação final do produto aos custos da produção

Abstract

Nowadays, the environmental issue is a major and key challenge being faced by humanity, which requires a revision of the current model of development, the traditional concept of production. In this context, the purpose of this research was to determine, measure and evidence the result of the internalisation of costs with the collection, treatment and disposal of the product to the production costs of a multinational manufacturer of computer peripherals, based in São Paulo city, concerning the practices of the environment management adopted and their potential to mitigate the effects of environmental degradation, resulting from their productive activity. To do so, a descriptive and quantitative research was conducted. And data was collected through document analysis. It was verified that the physical composition of solid waste collected in 2013 totallized 1.068.317 sub product kilos. The cost of the the internalisation of costs with the collection, treatment and environmentally correct disposal of the product totalized, R$ 867.796,14. Concerning the environmental result, the company obtained a revenue of R$ 781.016,53, with a cost of R$ 867.796,14, resulting in a loss of R$ 86.779,61. Regarding the management practices of solid waste (collection, cleaning and treatment of products for selling), it was possible to state that the company obtained in 2013 a revenue of R$ 1.279.122,11 with a cost of R$ 867.796,14 and a social revenue of 411.325,97, totally internalized by the company that treats solid waste. Concerning environmental results, the company obtained a revenue of R$ 781.016,52, with an avoided raw material cost of R$ 9.188.185,51, in case it did not recycle and remanufacture 902.289 kilos of solid waste. Regarding total revenue, the company obtained R$ 323.161.281,13, with a cost of R$ 260.588.186,00 and a gross profit of R$71.349.796,00. If all these actions were not implemented by the company investigated, its costs would have raised in R$ 9.188.185,51, reducing its gross profit to R$ 62.572.936,00 in 2013. It means that the company did not generate negative externalities of 1.413.552 kilos of solid waste, obtaining an economic, social and environmental performance of R$ 8.776.859,54. It can be concluded that with the enhancement of accountancy costs espectrum, it was possible to outline a financial report with accountancy information capable of demonstrating social, environmental and economical-financial results of the company, regarding the policy adopted of solid waste management, with the potential of mitigating the effects of environmental degradation resulting from their productive activity. Therefore, methods capable of demonstrating the social and environmental results can help accountancy users, because not only do they need economical-financial information, but also social and environmental ones.