Reflections on the disclosure of the social and environmental balance in Brazil

  • Paulo Roberto Da silva AUTOR
Keywords: Environment, Society, social and Environmetal Report, Accounting Principles

Abstract

This paper shows the link between social and environmental report and the accounting conceptual framework. It underlines the accounting information contributions to the solution of the worldwide environmental and social problems. Two social and environmental report approaches are proposed: corporate marketing and social planning. The first approach is the most usual in these times. The second is broader then the first because includes all information about the environmental and social effects caused by the entity.

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Author Biography

Paulo Roberto Da silva, AUTOR

.Doutor em Controladoria e Contabilidade – Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo, Brasil (FEA-USP) .Graduação em Ciências Contábeis - Universidade Federal do Rio de Janeiro .Professor Regular da Faculdade de Ciências Contábeis, Administração e Turismo da Universidade Federal Fluminense, Brasil (FCCAT-UFF) .Mestrado em Ciências Contábeis - Fundação Getúlio Vargas – RJ - Concentração: Auditoria .Autor de livros e artigos.

Nº 34 año 17
How to Cite
Da silva, P. (1). Reflections on the disclosure of the social and environmental balance in Brazil. Contabilidad Y Auditoría, 1(34), 26 Págs. Retrieved from https://www.ojs.econ.uba.ar/index.php/Contyaudit/article/view/100
Issue
No 34 (17): CONTABILIDAD Y AUDITORÍA Investigaciones en Teoría Contable
Section
Articles

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