A theoretical study on the accounting of environmental impacts in sugarcane sector
DOI:
https://doi.org/10.11606/rco.v4i8.34762Keywords:
accounting of environmental, sugarcane sector and environmental impactsAbstract
The objective of the present study is to demonstrate the main environmental impacts of ethanol production derived from the sugarcane and to propose the disclosure of environmental costs of sugarcane sector in the financial statements based on the existent methods of environmental valuation. The results were obtained by utilizing the strategy of descriptive research and bibliography review. The main environmental impacts of the sugarcane sector are: the decrease of the hydric availability resulting from the induction of erosive processes and of the superficial reception of water, the straw of the sugarcane burned, the unconscious discard of the vinasse in nature, the loss of soil productivity, of the biodiversity and climate change. Among the economic valuation methods that can be applied within environmental impacts stand out the cost of control, replacement cost, opportunity cost, marginal productivity, contingent valuation method, avoided costs and market surrogates goods. It is noteworthy that sugarcane sector is a great economical force of Brazil and since a long time ago, the factories of sugar and alcohol are developing and applying measures that have been minimizing the environmental impacts of its production.Downloads
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