ANÁLISE DA SUSTENTABILIDADE AMBIENTAL DE UMA INSTITUIÇÃO DE ENSINO SEGUNDO O SISTEMA CONTÁBIL GERENCIAL AMBIENTAL - GERAÇÃO 2
This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and...
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| Autores principales: | , , |
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| Formato: | article |
| Lenguaje: | ES PT |
| Publicado: |
Universidade Federal de Santa Catarina
2012
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| Materias: | |
| Acceso en línea: | https://doaj.org/article/26b1cbe94a014268a74582d30b1ec6ca |
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| Sumario: | This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and society. In the process of data collection, we used a checklist consisting of 153 questions arranged in key groups and subgroups, and was answered by the accountant of the institution studied. The school presented a global environmental sustainability of 41%, which is considered weak by the method adopted in this study. Key Marketing Group got the best index of environmental sustainability, with 73.66%. In contrast, the group key Accounting and Finance presented the lowest environmental sustainability, with only 17.72%, which led to the development of environmental management plan summary. There was little awareness and concern with social and environmental issues have not been observed a policy of environmental quality of the institution. In addition, we found the institution the economy of inputs and / or raw materials, were not perceived as control mechanisms of compliance of activities with environmental regulations, neither the registration of environmental assets. |
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