<p>Bakgrund:</p><p>Miljön är ett av de hetaste ämnena i världen för tillfället och uppe på mången agenda. De flesta företagsledare, politiker samt konsumenter har insett att vi inte kan fortsätta leva på samma sätt som vi gör nu, men ändå fortsätter användandet av miljöförstörande ämnen. En av miljöredovisningens uppgifter är att sätta press på företagen att följa gällande miljölagstiftning samt uppmärksamma allmänheten om pro-blemet så att de därigenom har tillräcklig kunskap om företagen och deras verksamhet för att kunna göra genomtänkta val. För att utveckla företagens sociala ansvar och bidra till en högre medvetenhet inom fö-retaget och bland intressenter har även personalfrågor inkluderats som obligatorisk information som ska lämnas i förvaltningsberättelsen.</p><p>Syfte:</p><p>Att beskriva och förklara i vilken utsträckning som tillståndspliktiga bo-lag i Jönköpings län följer aktuell lagstiftning och normgivning avseen-de miljöinformation och personalfrågor i förvaltningsberättelsen.</p><p>Metod:</p><p>En kvantitativ studie genomfördes på 199 tillståndspliktiga företag i Jönköpings län. Företagens förvaltningsberättelser lästes igenom för att kontrollera hur pass väl information om miljö samt personal redovisa-des. Karaktärer hos företagen såsom storlek, val av revisionsbyrå och bransch testades för att söka samband och hitta orsaker till mängden information om miljö och personal som redovisades.</p><p>Slutsats:</p><p>Studien visar att miljöredovisningen bland tillståndspliktiga företag i Jönköpings län inte hade utvecklats nämnvärt mellan 2003 och 2005. Författarna finner också att personalinformationen i samma årsredo-visningar är mycket dåligt redovisade, intressentteorin och legitimitets-teorin till trots. Författarna anser att för att en lagstiftning ska vara ef-fektiv och lagarna ska följas måste det till en uppföljning på hur pass väl detta görs. Som det är idag så verkar det inte finnas någon effektiv kontroll av redovisningen av mjuka frågor. I fall revisorerna inte sätter press på företagen eller i fall ingen kontroll sker så hämmas utveckling. Ett sätt att motverka detta kan vara att utarbeta sanktioner mot de före-tag som inte uppfyller kraven, effektiva sådana saknas bevisligen idag.</p> / <p>Background:</p><p>The environment is one of the most discussed topics in the world to-day. Their is a widespread notion among corporate leaders, politicians and consumers that our way of living is unsustainable, but still we keep on exhausting the resources of the world at a steady pace. One of the main purposes of environmental disclosures in companies annual re-ports is to put pressure on the companies to comply with environ-mental regulations and to inform society in large about the effects that companies have on the environment. This is to provide the society with enough knowledge about companies and their activities to be able to make informed decisions. In order to evolve the social responsibility of Swedish companies, and at the same time add to the companies’ and society´s awareness, personnel information has been made compulsory to include in the report of the directors.</p><p>Purpose:</p><p>To describe and explain to which extent that companies with obligation to report according to the Swedish Environmental Code in the region of Jönköping complies with contemporary regulations and norms when it comes to environmental and personnel information in the director’s report.</p><p>Method: A quantitative study was conducted on 199 companies with obligation to report according to the Swedish Environmental Code in the region of Jönköping. The director’s reports of the companies’ annual reports where examined to see how well information about environmental in-fluence and their personnel were accounted for. Company factors such as size, choice of accountancy firm and industry were brought into the study to search for connections and reasons to the amount of informa-tion about environmental and personnel included in the annual reports.</p><p>Conclusions:</p><p>The study shows that the environmental accounting in the director’s report among these companies had not evolved significally between 2003 and 2005. The study also find that information about personnel is poorly accounted for. The authors argues that in order for any legisla-tion of this sort to be effiecent, there has to be a close follow up on how well the legislation is followed. As it is today this does not seem to be the case when it comes to accounting for this kind of information. Stakeholders and accountants need to put pressure on the companies or sanctions need to be implemented in order to secure that more and better information is included in the annual reports.</p>

Esta pesquisa faz uma abordagem da importância da Auditoria Ambiental através de um estudo bibliográfico e empírico realizado, entre os anos de 2001 e 2002, junto às empresas pertencentes ao segmento químico brasileiro filiadas à Associação Brasileira de Indústria Química – ABIQUIM. A abordagem exploratória desta pesquisa objetivou investigar a utilização da auditoria ambiental, enquanto ferramenta de auxílio na gestão empresarial, bem como as razões para adoção dessa ferramenta e os possíveis benefícios gerados, principalmente no que diz respeito a integridade patrimonial dessas empresas em seus aspectos econômico-financeiros e operacionais. O estudo, baseado em tratamento estatístico sobre os dados coletados na pesquisa empírica, mostra que as indústrias químicas associadas à ABIQUIM que têm investido na produção ecologicamente correta vêm obtendo bons resultados, tanto financeiros como estratégicos e competitivos. Apesar de a maioria das empresas respondentes ao instrumento de pesquisa serem de grande porte, fica claro que esses resultados podem ser alcançados pelas demais empresas do setor em estudo, independentemente do porte. / This research explores the relevance of the environmental auditing by performing a series of bibliographic and empirical studies from 2001 to 2002 among several Brazilian chemical companies, especially those that belong to the Brazilian Association of Chemical Industries (ABIQUIM). This research aims to investigating the use of Environmental Audit by Chemical Industries associated to ABIQUIM as a tool for Environmental Management. Besides, it attempts to investigate the reasons by which that instrument has been used, as well the benefits that come from it. Based on statistics analysis, this study indicates that chemical companies that belong to ABIQUIM which have made some investments in manufacture based on good environmental policy have achieved good results in total. Finally, in spie of the majority of the companies researched in this study being big sized concerns, the research results suggest that other companies of the chemical sector also can get broad benefits from the same procedures.

O prestígio e a autoridade obtidos pela ciência têm como um de seus principais fundamentos a ideia de que a representação científica da realidade é livre de influências dos valores morais, éticos e sociais dos pesquisadores. Essa ideia, porém, permanece como uma das questões centrais do debate na filosofia da ciência e na epistemologia, e a reflexão sobre a relação que valores mantêm com práticas científicas é considerada essencial para o aperfeiçoamento da ciência. Questões ambientais têm contribuído para acentuar as controvérsias sobre a maneira como a ciência é conduzida e, nesse sentido, este trabalho busca contribuir para o aperfeiçoamento das práticas científicas por meio de uma reflexão crítico-epistemológica sobre o papel desempenhado pelos valores no processo de construção do conhecimento científico em Contabilidade Ambiental (CA) no Brasil. O desenvolvimento do trabalho foi orientado, fundamentalmente, pela filosofia de Hugh Lacey, cujo modelo de análise da relação entre valores e atividades científicas possibilita identificar e situar o papel que os valores desempenham nas práticas científicas, sem que com isso a imparcialidade, na avaliação de teorias, fique prejudicada. Para a análise empírica foram acessados 344 trabalhos de pesquisa sobre CA publicados no Brasil entre os anos de 1998 e 2013, envolvendo teses de doutorado, dissertações de mestrado e artigos de periódicos. O exame dos discursos presentes nos trabalhos focou as estratégias de pesquisa que orientaram tais investigações. A análise dos pressupostos teóricos que orientaram as pesquisas e dos critérios de seleção de dados empíricos utilizados para testar as teorias adotadas, mostra que estratégias de pesquisa de abordagem descontextualizada são hegemônicas na condução das pesquisas em CA no Brasil. Autores dos trabalhos analisados silenciam sobre pressupostos ontológicos e epistemológicos que orientaram suas investigações, e sobre o papel que valores exercem nessa atividade. As pesquisas são conduzidas sob a crença numa realidade objetiva, cuja existência independe da consciência, dos valores e dos interesses humanos, e espelham a possibilidade de capturar e representar a realidade de uma forma objetiva, neutra e imparcial. Visando, fundamentalmente, promover a possibilidade de controlar os objetos investigados, a ênfase das pesquisas está em explicar e prever o comportamento dos fenômenos por meio da identificação de padrões de comportamento, de regularidades e de relações causais. Decorrente dos próprios objetivos instrumentais da contabilidade, a adoção quase exclusiva desse tipo de estratégia de pesquisa reflete uma subordinação das escolhas metodológicas à possibilidade de aplicação do conhecimento gerado para fins de controle, o que compromete a neutralidade das práticas científicas dessa área. Tais resultados levam à conclusão de que as práticas de pesquisa em CA no Brasil não estão comprometidas com o ideal da neutralidade científica, em razão da relação mutuamente reforçada entre as aplicações do produto da ciência e as escolhas metodológicas. A par dos avanços já obtidos na pesquisa em CA no Brasil por meio das estratégias descontextualizadas, um comprometimento efetivo com o ideal da neutralidade nas práticas científicas requer a abdicação desse monismo metodológico em favor da coexistência de uma pluralidade de estratégias de pesquisa nessa área. / The prestige and authority obtained from science have as one of their main foundations the idea that scientific representation of reality is free from influences of moral, ethical and social values of the researchers. However, this idea remains as one of the central questions of debate in philosophy of science and epistemology, and the reflection on the relationship between values and science practices is considered essential for the improvement of science. Environmental issues have contributed to the widening controversy about the way science is conducted and, in this sense, this paper aims to contribute to the improvement of scientific practices through a critical-epistemological reflection on the role of values in the process of building scientific knowledge on Environmental Accounting (EA) in Brazil. The work development was driven primarily by the philosophy of Hugh Lacey, whose model of analysis of the relationship between values and science activities helps identify and define the role that values play in scientific practices, thereby without impartiality in evaluating theories be impaired. For the empirical analysis 344 research papers published on EA in Brazil between the years 1998 and 2013, involving doctoral dissertations, master theses, and journal articles were accessed. The examination of the present discourses in the work focused research strategies that guided such investigations. The analysis of the theoretical assumptions that guided the research and the criteria for selection of empirical data used to test the theories adopted, shows that research strategies of decontextualized approach are hegemonic in conducting research in EA in Brazil. Authors of the analyzed papers are silent regarding to ontological and epistemological assumptions that guided their research, and about the role that values exert on this activity. Surveys are conducted under the belief in an objective reality which existence is independent of consciousness, values and human interests, and reflect the ability to capture and represent reality in an objective, neutral and impartial manner. Aimed primarily to promote the possibility of controlling the objects investigated, the emphasis of the research is to explain and predict the behavior of phenomena through the identification of behavioral patterns, regularities and causal relationships. Arising own instrumental goals of accounting, the almost exclusive adoption of this type of research strategy reflects a methodological subordination of the possibility of applying the knowledge generated for control purposes, which compromises the neutrality of scientific practices in this area choices. These results lead to the conclusion that research practices in EA in Brazil are not committed to the ideal of scientific neutrality, due the relationship between mutually reinforced product applications of science and methodological choices. Alongside the progress already achieved in research on EA in Brazil through decontextualized strategies, an effective commitment to the ideal of neutrality in scientific practices requires the abdication of this methodological monism in favor of the coexistence of a plurality of research strategies in this area.

O prestígio e a autoridade obtidos pela ciência têm como um de seus principais fundamentos a ideia de que a representação científica da realidade é livre de influências dos valores morais, éticos e sociais dos pesquisadores. Essa ideia, porém, permanece como uma das questões centrais do debate na filosofia da ciência e na epistemologia, e a reflexão sobre a relação que valores mantêm com práticas científicas é considerada essencial para o aperfeiçoamento da ciência. Questões ambientais têm contribuído para acentuar as controvérsias sobre a maneira como a ciência é conduzida e, nesse sentido, este trabalho busca contribuir para o aperfeiçoamento das práticas científicas por meio de uma reflexão crítico-epistemológica sobre o papel desempenhado pelos valores no processo de construção do conhecimento científico em Contabilidade Ambiental (CA) no Brasil. O desenvolvimento do trabalho foi orientado, fundamentalmente, pela filosofia de Hugh Lacey, cujo modelo de análise da relação entre valores e atividades científicas possibilita identificar e situar o papel que os valores desempenham nas práticas científicas, sem que com isso a imparcialidade, na avaliação de teorias, fique prejudicada. Para a análise empírica foram acessados 344 trabalhos de pesquisa sobre CA publicados no Brasil entre os anos de 1998 e 2013, envolvendo teses de doutorado, dissertações de mestrado e artigos de periódicos. O exame dos discursos presentes nos trabalhos focou as estratégias de pesquisa que orientaram tais investigações. A análise dos pressupostos teóricos que orientaram as pesquisas e dos critérios de seleção de dados empíricos utilizados para testar as teorias adotadas, mostra que estratégias de pesquisa de abordagem descontextualizada são hegemônicas na condução das pesquisas em CA no Brasil. Autores dos trabalhos analisados silenciam sobre pressupostos ontológicos e epistemológicos que orientaram suas investigações, e sobre o papel que valores exercem nessa atividade. As pesquisas são conduzidas sob a crença numa realidade objetiva, cuja existência independe da consciência, dos valores e dos interesses humanos, e espelham a possibilidade de capturar e representar a realidade de uma forma objetiva, neutra e imparcial. Visando, fundamentalmente, promover a possibilidade de controlar os objetos investigados, a ênfase das pesquisas está em explicar e prever o comportamento dos fenômenos por meio da identificação de padrões de comportamento, de regularidades e de relações causais. Decorrente dos próprios objetivos instrumentais da contabilidade, a adoção quase exclusiva desse tipo de estratégia de pesquisa reflete uma subordinação das escolhas metodológicas à possibilidade de aplicação do conhecimento gerado para fins de controle, o que compromete a neutralidade das práticas científicas dessa área. Tais resultados levam à conclusão de que as práticas de pesquisa em CA no Brasil não estão comprometidas com o ideal da neutralidade científica, em razão da relação mutuamente reforçada entre as aplicações do produto da ciência e as escolhas metodológicas. A par dos avanços já obtidos na pesquisa em CA no Brasil por meio das estratégias descontextualizadas, um comprometimento efetivo com o ideal da neutralidade nas práticas científicas requer a abdicação desse monismo metodológico em favor da coexistência de uma pluralidade de estratégias de pesquisa nessa área. / The prestige and authority obtained from science have as one of their main foundations the idea that scientific representation of reality is free from influences of moral, ethical and social values of the researchers. However, this idea remains as one of the central questions of debate in philosophy of science and epistemology, and the reflection on the relationship between values and science practices is considered essential for the improvement of science. Environmental issues have contributed to the widening controversy about the way science is conducted and, in this sense, this paper aims to contribute to the improvement of scientific practices through a critical-epistemological reflection on the role of values in the process of building scientific knowledge on Environmental Accounting (EA) in Brazil. The work development was driven primarily by the philosophy of Hugh Lacey, whose model of analysis of the relationship between values and science activities helps identify and define the role that values play in scientific practices, thereby without impartiality in evaluating theories be impaired. For the empirical analysis 344 research papers published on EA in Brazil between the years 1998 and 2013, involving doctoral dissertations, master theses, and journal articles were accessed. The examination of the present discourses in the work focused research strategies that guided such investigations. The analysis of the theoretical assumptions that guided the research and the criteria for selection of empirical data used to test the theories adopted, shows that research strategies of decontextualized approach are hegemonic in conducting research in EA in Brazil. Authors of the analyzed papers are silent regarding to ontological and epistemological assumptions that guided their research, and about the role that values exert on this activity. Surveys are conducted under the belief in an objective reality which existence is independent of consciousness, values and human interests, and reflect the ability to capture and represent reality in an objective, neutral and impartial manner. Aimed primarily to promote the possibility of controlling the objects investigated, the emphasis of the research is to explain and predict the behavior of phenomena through the identification of behavioral patterns, regularities and causal relationships. Arising own instrumental goals of accounting, the almost exclusive adoption of this type of research strategy reflects a methodological subordination of the possibility of applying the knowledge generated for control purposes, which compromises the neutrality of scientific practices in this area choices. These results lead to the conclusion that research practices in EA in Brazil are not committed to the ideal of scientific neutrality, due the relationship between mutually reinforced product applications of science and methodological choices. Alongside the progress already achieved in research on EA in Brazil through decontextualized strategies, an effective commitment to the ideal of neutrality in scientific practices requires the abdication of this methodological monism in favor of the coexistence of a plurality of research strategies in this area.

Cette thèse s’intéresse à la standardisation de la comptabilité environnementale. Elle est composée de trois articles (études empiriques) qui explorent ensemble différentes facettes de la participation de certaines parties prenantes au processus de standardisation de la comptabilité environnementale. Les trois études sont basées sur l’étude de cas de la standardisation de la comptabilité environnementale des produits qui sous-tend les projets « affichage environnemental des produits de grande consommation » en France et/ou le « Product Environmental Footprint » européen. Nous avons privilégié trois niveaux d’analyse. Le premier article (niveau macro) s’intéresse à explorer le travail institutionnel conduit par des acteurs marginalisés pour participer aux processus de standardisation. Dans le second article (niveau méso), nous nous intéressons aux intermédiaires de la standardisation (les consultants spécialisés en comptabilité environnementale) et plus particulièrement comment ils utilisent et mobilisent les instances de standardisation pour maintenir leur expertise et pour asseoir le caractère professionnalisant de leur activité. Enfin, dans le troisième article (niveau micro) nous nous intéressons à un participant de la standardisation (une entreprise internationale). Nous cherchons à comprendre comment la participation à un processus de standardisation de la comptabilité environnementale est influencée par le travail conduit en interne d’une entreprise et réciproquement comment, lors de sa participation le processus de standardisation a-t-il influencé l’entreprise (démarche RSE). L’ensemble des résultats contribue à améliorer la compréhension de la façon dont certaines parties prenantes participent aux processus de standardisation de la comptabilité environnementale. / This PhD thesis deals with the standardization of environmental accounting. It consists of three papers (empirical studies) that explore different facets of stakeholder participation in the process of standardizing environmental accounting. The three studies are based on the case study of the standardization of the environmental accounting of the products underlying the projects "environmental labelling of consumer products" in France and the development of the European Product Environmental Footprint. We have focused on three levels of analysis.The first article (macro level) focuses on identifying and exploring the institutional work conducted by marginalized actors to participate in standardization processes. In the second article (meso level), we are interested in the intermediaries of standardization (consultants specializing in environmental accounting) and in particular how they use and mobilize the standardization bodies to maintain their expertise and to establish the professionalism of their activity. Finally, in the third article (micro level) we are interested in a standardization participant (a multinational) in which we try to understand how participation in a process of standardization of environmental accounting is influenced by the work carried out internally within an organization and, conversely, how, during its participation, the standardization process influenced the functioning of the organization and its CSR approach. The overall results contribute to a better understanding of how standardization stakeholders are involved in the process of standardizing environmental accounting.

<p>Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?</p><p>Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.</p><p>Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningar</p><p>Resultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven. Inte i något fall har detta kommenterats av revisorn i revisionsberättelsen. På grund av bristen av enhetliga riktlinjer redovisas miljöinformation på varierande sätt i företagen, vilket försvårar jämförbarheten företagen emellan. Den miljöinformation som redovisas håller generellt, med några undantag, hög kvalitet och är relevant i sin karaktär.</p> / <p>Background: During the late 20th century an interest for environmental accounting arose among the Swedish companies. Today there only exist legislated demands for companies that run businesses that require a permit, or require a report, according to the Swedish environmental Act. There is no other legislation or regulation in the field of environmental accounting. How do the listed companies in Sweden design their environmental accounting? Do they follow the law? To what extent do they use the guidelines and standards available when they put their environmental information together?</p><p>Aim: The aim of this thesis is to investigate how Swedish companies declares environmental information in their annual reports, and if any, in their environmental or sustainability reports.</p><p>Completion: A quantitative survey of annual reports from 270 Swedish listed companies.</p><p>Results: The legislated demands are scarcely followed, 69 per cent of the companies have broken against at least one of the demands. Due to the lack of uniformed guidelines, there is a remarkable difference in the information provided and therefore the comparability decreases. The environmental information provided is, in most cases, of high quality and is relevant as well.</p>

Bakgrund: Miljön är ett av de hetaste ämnena i världen för tillfället och uppe på mången agenda. De flesta företagsledare, politiker samt konsumenter har insett att vi inte kan fortsätta leva på samma sätt som vi gör nu, men ändå fortsätter användandet av miljöförstörande ämnen. En av miljöredovisningens uppgifter är att sätta press på företagen att följa gällande miljölagstiftning samt uppmärksamma allmänheten om pro-blemet så att de därigenom har tillräcklig kunskap om företagen och deras verksamhet för att kunna göra genomtänkta val. För att utveckla företagens sociala ansvar och bidra till en högre medvetenhet inom fö-retaget och bland intressenter har även personalfrågor inkluderats som obligatorisk information som ska lämnas i förvaltningsberättelsen. Syfte: Att beskriva och förklara i vilken utsträckning som tillståndspliktiga bo-lag i Jönköpings län följer aktuell lagstiftning och normgivning avseen-de miljöinformation och personalfrågor i förvaltningsberättelsen. Metod: En kvantitativ studie genomfördes på 199 tillståndspliktiga företag i Jönköpings län. Företagens förvaltningsberättelser lästes igenom för att kontrollera hur pass väl information om miljö samt personal redovisa-des. Karaktärer hos företagen såsom storlek, val av revisionsbyrå och bransch testades för att söka samband och hitta orsaker till mängden information om miljö och personal som redovisades. Slutsats: Studien visar att miljöredovisningen bland tillståndspliktiga företag i Jönköpings län inte hade utvecklats nämnvärt mellan 2003 och 2005. Författarna finner också att personalinformationen i samma årsredo-visningar är mycket dåligt redovisade, intressentteorin och legitimitets-teorin till trots. Författarna anser att för att en lagstiftning ska vara ef-fektiv och lagarna ska följas måste det till en uppföljning på hur pass väl detta görs. Som det är idag så verkar det inte finnas någon effektiv kontroll av redovisningen av mjuka frågor. I fall revisorerna inte sätter press på företagen eller i fall ingen kontroll sker så hämmas utveckling. Ett sätt att motverka detta kan vara att utarbeta sanktioner mot de före-tag som inte uppfyller kraven, effektiva sådana saknas bevisligen idag. / Background: The environment is one of the most discussed topics in the world to-day. Their is a widespread notion among corporate leaders, politicians and consumers that our way of living is unsustainable, but still we keep on exhausting the resources of the world at a steady pace. One of the main purposes of environmental disclosures in companies annual re-ports is to put pressure on the companies to comply with environ-mental regulations and to inform society in large about the effects that companies have on the environment. This is to provide the society with enough knowledge about companies and their activities to be able to make informed decisions. In order to evolve the social responsibility of Swedish companies, and at the same time add to the companies’ and society´s awareness, personnel information has been made compulsory to include in the report of the directors. Purpose: To describe and explain to which extent that companies with obligation to report according to the Swedish Environmental Code in the region of Jönköping complies with contemporary regulations and norms when it comes to environmental and personnel information in the director’s report. Method: A quantitative study was conducted on 199 companies with obligation to report according to the Swedish Environmental Code in the region of Jönköping. The director’s reports of the companies’ annual reports where examined to see how well information about environmental in-fluence and their personnel were accounted for. Company factors such as size, choice of accountancy firm and industry were brought into the study to search for connections and reasons to the amount of informa-tion about environmental and personnel included in the annual reports. Conclusions: The study shows that the environmental accounting in the director’s report among these companies had not evolved significally between 2003 and 2005. The study also find that information about personnel is poorly accounted for. The authors argues that in order for any legisla-tion of this sort to be effiecent, there has to be a close follow up on how well the legislation is followed. As it is today this does not seem to be the case when it comes to accounting for this kind of information. Stakeholders and accountants need to put pressure on the companies or sanctions need to be implemented in order to secure that more and better information is included in the annual reports.

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation? Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar. Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningar Resultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven. Inte i något fall har detta kommenterats av revisorn i revisionsberättelsen. På grund av bristen av enhetliga riktlinjer redovisas miljöinformation på varierande sätt i företagen, vilket försvårar jämförbarheten företagen emellan. Den miljöinformation som redovisas håller generellt, med några undantag, hög kvalitet och är relevant i sin karaktär. / Background: During the late 20th century an interest for environmental accounting arose among the Swedish companies. Today there only exist legislated demands for companies that run businesses that require a permit, or require a report, according to the Swedish environmental Act. There is no other legislation or regulation in the field of environmental accounting. How do the listed companies in Sweden design their environmental accounting? Do they follow the law? To what extent do they use the guidelines and standards available when they put their environmental information together? Aim: The aim of this thesis is to investigate how Swedish companies declares environmental information in their annual reports, and if any, in their environmental or sustainability reports. Completion: A quantitative survey of annual reports from 270 Swedish listed companies. Results: The legislated demands are scarcely followed, 69 per cent of the companies have broken against at least one of the demands. Due to the lack of uniformed guidelines, there is a remarkable difference in the information provided and therefore the comparability decreases. The environmental information provided is, in most cases, of high quality and is relevant as well.

A onda de transformações positivas da economia brasileira foi fundamental para melhorar a conscientização da sociedade que está cada vez mais obrigando as indústrias a adotarem uma atitude responsável perante o meio ambiente. Partindo-se desta premissa, este estudo tem como objetivo identificar e descrever a contribuição da contabilidade ambiental, e seu ativo impulsionador que ganhou o tópico ambiental e tornou-se um desafio para o mundo. No entanto, para conseguir isso na prática tem sido uma prova muito desafiadora. No Brasil, assim como outros países do mundo, despertou-se para esta temática no final da década de 1990, embora ainda hoje a maioria das empresas brasileiras esteja agora a dar os primeiros passos na divulgação da informação ambiental. Desta forma, este trabalho pretende ser um contributo para as empresas que têm por objetivo introduzir a matéria ambiental nos seus sistemas de gestão e contabilidade. Na base deste estudo esteve uma empresa que se dedica a exploração de madeira, com sede município do Cantá no estado de Roraima. Esse estudo de caso baseou-se na análise de documentação disponível da empresa relativa a dados ambientais e dados financeiros, recolhidos de elementos do setor, visitas à indústria e reuniões com o responsável. Pretende-se com este estudo, mostrar a importância da produção de uma informação financeira completa, onde constem os valores ambientais e de onde se possa fazer uma análise global da empresa como um todo, identificando o seu desempenho em termos de custos e proveitos ambientais e apresentar que o ativo dela deve ser um impulsionador para o seu sucesso e crescimento. A presente pesquisa demonstrou que os relatórios contábeis da empresa Madeireira Vale Verde Ltda. não possui destaque para os recursos financeiros destinados à mitigação dos passivos ambientais, de forma que, a empresa não utiliza técnicas ou métodos que mensurem seu passivo ambiental. / The wave of positive transformation of the Brazilian economy was essential to improve the awareness of society that is increasingly forcing the industry to adopt a responsible attitude towards the environment. Starting from this premise, this paper aims to identify and describe the contribution of environmental accounting, and its active driver who won the environmental topic and has become a challenge to the world. However, to achieve this in practice has been a very challenging race. In Brazil and other countries of the world woke up to this theme in the late 90s, although today most companies are now taking the first steps in the dissemination of environmental information. This study is a contribution to the companies that aim to introduce in their environmental management systems and accounting. On the basis of this study was a company that is dedicated to the manufacture of wooden doors and windows located in the town of Sing in the state of Roraima. The choice of this case study evidence was based on analysis of available documentation on the company's environmental data and financial data collected from elements of the sector, industry visits and meetings with the head. This company was not certified by any environmental management system in the past and had never produced and published financial information of an environmental nature. The aim of this study was to show the importance of producing complete financial information, which should include the environmental values and where you can do a comprehensive analysis of the company as a whole, identifying their performance in terms of environmental costs and income and submit the asset it should be a driver for their success and growth. This study showed that the company's accounting reports Green Valley Logging Ltd. has no emphasis on the financial resources for mitigation of environmental liabilities, so the company does not use techniques or methods that measure their environmental liabilities.

O meio ambiente, habitat natural do ser humano, tem sido degradado com tamanha velocidade que o planeta já não é mais capaz de renovar suas reservas naturais. A mudança climática é sentida nas alterações do tempo, tendo como exemplo as calamidades ocorridas constantemente em diversos países, envolvendo furacões, enchentes e aquecimento global. Este estudo objetiva investigar como são formados os créditos de carbono, suas implicações contábeis e gerenciais e propor uma forma de contabilização desses créditos nas Demonstrações Contábeis das empresas. As abordagens, envolvendo energias renováveis e limpas, visando reduzir a escala de monóxido de carbono que é jogado na atmosfera do planeta, têm sido uma constante no cenário mundial, envolvendo o acordo firmado em Kyoto e suas normatizações impostas às grandes economias, ou seja, os grandes poluidores. A partir do ano de 2008, com a convergência às Normas Internacionais de Contabilidade no Brasil, torna-se imperioso desbravar essa fronteira que envolve o tema mudança climática, elucidando a contabilização dos créditos de carbono. A metodologia utilizada foi a revisão bibliográfica. Os resultados demonstram que as poucas normas contábeis existentes não atendem nem normatizam o assunto de forma a elucidá-lo. Visando responder este questionamento e mitigar o descaso das empresas pelo assunto, buscaram-se vários trabalhos na literatura atual, que serviram de base para um modelo proposto de contabilização e evidenciação dos valores ambientais. / The environment, human beings natural habitat, has been degraded with such speed that the planet is no longer capable to renew its natural resources. The climate change is felt in the weather changes, taking as an example the calamities that occur constantly in several countries involving hurricanes, flood sand the global warming. This study aims to investigate how carbon credits are formed, its accounting and management implications and propose a way of accounting for carbon credits in the companiess financial statements. The approaches involving renewable and clean energy, craving to reduce the scale of carbon monoxide that is thrown in the planets atmosphere, have been a constant on the world stage, involving the agreement reached in Kyoto and its norms imposed to large economies, that is, the big polluters .From the year 2008, with the convergence of international accounting standards in Brazil, it is imperative breaking that boundary surrounding the climate change issue, clarifying the accounting of carbon credits. The methodology used was a literature review. The results show that the few existing accounting standards do not meet or standardize the subject in order to elucidate the same. In order to answer this question and mitigate the neglect of the companies by the subject, several studies were found in the current literature that formed the basis for a proposed model of accounting and disclosure of environmental values.