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Contabilidade ambiental: um estudo do disclosure de informações ambientais, das empresas dos setores de alto impacto ambiental, integrantes do ISE Índice de Sustentabilidade EmpresarialGodoi, Alexandre Franco de 10 October 2011 (has links)
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Previous issue date: 2011-10-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Environmental Accounting aims to provide adequate information of the measurement of economic events related to the environment by contributing to the disclosure of the decision making process of internal and external users. The search for greater disclosure and accountability of environmental issues has led companies to promote the dissemination of information in its financial statements, although not complying with any specific regulations. In Brazil, the environmental disclosure is not required by law or regulation, there are only guidelines that encourage their development. This research aims to analyze the characteristics of environmental disclosure in financial statements of a sample of companies of the Corporate Sustainability Index (CSI) Stock Exchange São Paulo (BOVESPA) and belonging to the economic sectors of high environmental impact. To achieve the goal we carried out a descriptive survey, relying on the theoretical foundation for literature and content analysis to analyze the environmental disclosure in the Financial Statements (DFP's) for the fiscal year 2009. The results indicate that because there is no legal requirement in Brazil companies opt to make the voluntary disclosure, with the features for this type of disclosure the predominance of environmental declarative sentences and good information for the image or some kind of credit for the company, are using the Management Report as the primary means for communication, which is not subject to verification by an auditor may be questioned about the credibility of the information it disclosed / A Contabilidade Ambiental tem por objetivo fornecer informações adequadas sobre a
mensuração dos eventos econômicos relacionados ao meio ambiente, contribuindo
por meio de seu disclosure, para o processo decisório dos usuários internos e
externos. A busca por um maior disclosure e accountability das questões ambientais
tem levado as empresas a promover a divulgação de informações em suas
demonstrações financeiras, muito embora sem estar em conformidade com alguma
regulamentação específica. No Brasil o disclosure ambiental não é exigido por leis
ou regulamentos, havendo apenas orientações incentivando sua elaboração. Esta
pesquisa tem o objetivo de analisar as características do disclosure ambiental nas
demonstrações financeiras de uma amostra de empresas integrantes do Índice de
Sustentabilidade Empresarial (ISE) da Bolsa de Valores do Estado de São Paulo
(BOVESPA) e pertencentes aos setores econômicos de alto impacto ambiental. Para
atingir o objetivo foi realizada uma pesquisa descritiva, apoiando-se na pesquisa
bibliográfica para fundamentação teórica e na análise de conteúdo para analisar o
disclosure ambiental nas Demonstrações Financeiras Padronizadas (DFP s),
referentes ao exercício social de 2009. Os resultados indicam que, por não haver
exigência legal no Brasil, as empresas optam pela realização do disclosure
voluntário, tendo como características para este tipo de disclosure a predominância
de sentenças ambientais declarativas e de informações boas para a imagem ou
algum tipo de crédito para a empresa, sendo utilizado o Relatório da Administração
como o principal meio para sua comunicação, o qual por não ser submetido a uma
verificação pela Auditoria Independente pode vir a ser questionado sobre a
credibilidade das informações nele divulgadas
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Designing for Behavior Change: Identifying design components that encourage and empower individuals to act in environmentally responsible waysShirey, Jennifer 01 May 2011 (has links)
Many designers today are creating communication materials that encourage individuals to change their behavior related to environmental issues. The problem is that people are often unaware of existing research on effective methods for these communications. For example, environmental psychologists have studied best practices for creating persuasive communications for several decades.
During this yearlong master’s thesis project, I conducted my own research studies, exploring how the emotional tone and medium of a communication piece affect a person’s decision to change his or her behavior. My second goal was to connect designers to existing research in the fields of psychology, decision sciences, and persuasive technology.
In the end, I created a roadmap to behavior change: a compilation of research from my own studies and existing literature. The roadmap includes observations and practical tips people can use when designing for environmental issues, as well as a set of ethical principles that should be followed when designing for behavior change.
I believe that my work will help designers use communication to empower individuals with knowledge, encouraging them to begin and sustain a journey toward positive behavior change.
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Elementos para a análise dos fundamentos ídeo-teóricos da política nacional do meio ambienteVieira, Ticiane Pereira dos Santos 06 July 2015 (has links)
This work has as object the elements that make up the ideo-theoretical fundamentals of the National Environmental Policy. The achievement of research the history of the first interventions of the dictatorial state in the 1970s shows the resistance to more systematic interventions in the "environmental issue", denoting a first ideological trait to substantiate gestational years of NEP, conservatism. Nevertheless, the NEP was also conceived by Brazilian environmentalists who made up the staff of EMS in the 1970, the body that articulated the first proposal of Law 6938/81. The theoretical-methodological perspective adopted for the north of this analysis was a Marxist. The research is characterized as exploratory and for its realization were made bibliographic and documentary research. The analysis clearly realized it is the ideo-theoretical diversity of the environmental movement, which presents different conceptions about the "environmental issue" and ways to deal with it by the state. Such diversity is attributed to the phenomenon of ideological appropriation of environmental thinking by the dominant ideology, which brings to the arena of discussions about the "environmental issue" the role of liberal environmentalist thought. It infers that is this ideo-theoretical perspective that manifests itself with more forceful strokes in the National Environmental Policy. Such traits are manifested both in the body of the law 6938/81, as the logic of its management, especially in the 2000s, in a context that marks the state interventions in Brazil in a movement that goes from the developmentalism neodesenvolvimento, marked by economist prevailing logic in tract of "environmental issue" in Brazil, singular feature of the proposals of liberal environmentalist thought. / A presente dissertação tem como objeto os elementos que conformam os Fundamentos ídeo-teóricos da Política Nacional do Meio Ambiente. Na consecução da pesquisa a história das primeiras intervenções do Estado ditatorial nos anos 1970 mostra a resistência a intervenções mais sistemáticas na questão ambiental , denotando um primeiro traço ideológico que fundamentará os anos gestacionais da PNMA, o conservadorismo. Não obstante, a PNMA foi também idealizada pelos ambientalistas brasileiros que compuseram o corpo técnico da SEMA na década de 1970, órgão que articulou a primeira proposta da Lei 6938/81. A perspectiva teórico-metodológica adotada para o norte da presente análise foi a marxista. A pesquisa caracterizou-se como exploratória e para a sua realização foram feitas pesquisas bibliográficas e documentais. Na análise percebeu-se claramente a diversidade ídeo-teórica do movimento ambientalista, que apresenta diferentes concepções acerca da questão ambiental e das formas do seu enfrentamento pelo Estado. Tal diversidade está atribuída ao fenômeno da apropriação ideológica do pensamento ambientalista pela ideologia dominante, que traz para a arena das discussões acerca da questão ambiental o protagonismo do pensamento ambientalista liberal. Infere-se que é esta perspectiva ídeo-teórica que se manifesta com traços mais contundentes na Política Nacional do Meio Ambiente. Tais traços se manifestam tanto no corpo da lei 6938/81, quanto na lógica da sua gestão, em especial nos anos 2000, num contexto que marca as intervenções estatais no Brasil num movimento que vai do desenvolvimentismo ao neodesenvolvimento, marcado pela predominante lógica economicista no trato da questão ambiental no Brasil, traço singular das propostas do pensamento ambientalista liberal.
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Implicações socioambientais no espaço da Sanga Pinheirinho em Toledo - PR / The social and environmental implcations on the space Sanga Pinheirinho in Toledo City - PROliveira, Micheli Aparecida de 20 January 2016 (has links)
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Previous issue date: 2016-01-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / The object study of this research deals with the social and environmental implications on Sanga Pinheirinho in Toledo City PR. The goal was to understand to what extent the preservation of Sanga Pinheirinho and the population's quality life may be compromised as a result of its use by the residents of their surroundings and how is representation thereof on the theme. The methodology was qualitative, with the completion of bibliographic and documentary research on the environmental and socio-environmental issues, aspects regarding life quality and municipality characteristics information and neighborhood, as well as the representation of residents on the proposed topic, if scored, also questions the professional social work and its performance. Collected socioeconomic data were used by the Unified Register of the Toledo City PR and the Central Social Assistance Reference of the Santa Clara IV districtand further data obtained through interviews with neighborhood residents. Therefore, guiding questions in semi-open interview which was held in place of choice of the interviewee were used. In final analysis, it was related data and information obtained in fieldwork with the theoretical framework used as input for the study. / O objeto de estudo dessa pesquisa versa sobre as implicações socioambientais na Sanga Pinheirinho em Toledo PR. A problemática da pesquisa centra-se na questão: em que
medida o uso da Sanga Pinheirinho pelos moradores de seu entorno interfere diretamente na preservação do meio ambiente. Sendo seu objetivo geral compreender como a preservação da
Sanga Pinheirinho e a qualidade de vida da população podem ser comprometidas em decorrência do seu uso pelos moradores de seu entorno. E como objetivos específicos abordar pobreza, meio ambiente e suas aproximações ao serviço social; compreender o movimento de construção do Município de Toledo e levantar junto aos moradores do Bairro Santa Clara IV suas representações acerca do uso da sanga e as implicações socioambientais oriundas. A metodologia adotada foi a qualitativa, com a realização de pesquisa bibliográfica e
documental relativa às questões ambientais e socioambientais, aspectos acerca da qualidade de vida e informações características do município e bairro, bem como a representação dos moradores sobre o tema proposto. Foram utilizados dados socioeconômicos coletados junto ao Cadastro Único do Município de Toledo PR bem como do Centro de Referencia de Assistência Social do Bairro Santa Clara IV e ainda dados obtidos através das entrevistas realizadas com os moradores do bairro. Para tanto, foram utilizadas questões norteadoras em entrevista semiaberta realizada em local de escolha do entrevistado. Por fim, foram relacionados os dados e informações obtidos no trabalho de campo com o referencial teórico utilizado como subsídio para o estudo.
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Antimony diffusion from polyester textiles upon exhaust dyeingPatwary, Shah Miran January 2017 (has links)
In recent years, environmental authorities in Sweden are reporting about high content of antimony in waste water that is discharging from polyester textile dyeing industries. It is known from available scientific publications that, antimony and its compound is harmful for both human and environment. While dyeing of polyester textiles have a commercial importance and in regards to the environmental issues, the industries are looking for the factors those results in high concentrations of antimony in their dyeing waste water. Dyeing of polyester textile requires high-temperature application in association with dyes and process aid chemicals. The waste water that is being produced after dyeing contains a complex mixture of chemicals, where antimony is one of that mixture. To comply with the industries interest, this master thesis work involved the exhaust dyeing of polyester fabrics/yarns and analyzing the dyeing waste water, to determine the amount of antimony diffusion. According to literature studies, the antimony compounds are widely used as catalyst for polyethylene terepthalate (PET) polymerization and hence antimony is present in polyester textiles. The entire experimental work intended to understand the variation of antimony concentration and the factors that are causing high antimony diffusion from polyester textiles during dyeing. The materials which are polyester yarn and fabrics were collected from 3 different dyeing industries of Sweden and the materials were in 9 different types. From material analysis (before dyeing) it has been found there were variations in antimony concentration among the materials. The process parameters that have varied during exhaust dyeing were dyeing temperature, cycle time and process aid chemical (leveling agent) adding options. With the variation in process parameters, the dyeing has performed and the dyeing waste waters have analyzed through inductively coupled plasma sector field mass spectroscopy (ICP-SFMS). The expectations from the experiments were, under specific dyeing process and with same antimony concentration, the materials varying in filament/fiber diameter; big diameter filament/fiber will diffuse less antimony compared to the small diameter filaments. Also, process-wise the antimony diffusion ratio among the materials will accordingly follow the Fick’s diffusion model. To face the environmental issues with sustainability, entire thesis work could provide concentrated knowledge’s with literature evidence for the dyeing industries. As literature study indicates, the dyeing temperature, temperature ramp set and cycle time play major factor while comparing for the expected diffusion ratio. As a gentle process parameter, comparatively lower temperature and cycle time results lower antimony diffusion. The use of levelling agent could be reduced to a level with the appropriateness while added for dyeing. Also, a strong follow-up is needed in the supply chain, for lowering the initial antimony content in the materials. Overall, the findings of this thesis work also keep an importance to do further research on the polyester textile, as during the experiments most of the materials haven’t reacted accordingly as they were expected to react with the Fick’s diffusion model.
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Educação ambiental: atitudes, crenças e preocupações ambientais de alunos do ensino médio do Brasil, Espanha e Portugal / Environmental education: attitudes, beliefs and concerns high school students of the environmental Brazil, Spain and PortugalBueno, Haroldo de Godoy 23 April 2015 (has links)
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Previous issue date: 2015-04-23 / Seeking a comparison of the attitudes, beliefs and environmental concerns in a group of 405 high school students enrolled in private educational institutions and public from São Paulo and Diadema (Brazil), Porto (Portugal) and Ibiza (Spain), was developed a survey in the form of a survey. We interviewed 405 students of the last cycle of basic education. This work intends to contribute to analyze how they think and act the students surveyed. Thus, it was considered important to assess "what are the beliefs and environmental concerns of young high school students and how this impacts on their attitudes towards the environment in which they live? The concerns, beliefs and environmental attitudes are similar between groups of students in Brazil, Spain and Portugal? The school plays a key role in the formation and environmental awareness of these young people? The answer to these questions will achieve the following objectives: a) to identify students' attitudes to issues related to the environment; b) to characterize and differentiate the groups of students' behavior in Brazil, Spain and Portugal; c) verify the role of schools in the three groups of students, construction and training of individuals with social and environmental responsibilities.
It can be concluded that this work achieved its objectives to raise the environmental awareness of graduating students of basic education in the countries surveyed by a research instrument. This research allowed for comparisons among the three national samples and verify, in general, strong concordance in relation to beliefs, attitudes and environmental concerns between Brazilian and Portuguese, and many differences of these two groups in relation to the Spanish group these same constructs.
The results collected in this study revealed different views among the Portuguese-speaking students (Brazilian and Portuguese) and Hispanics (Spanish) in the dimensions of the environmental attitude, environmental beliefs, education in schools and influence of education. The cultural dimension is an important factor for understanding the results of the survey, as shown by many studies mentioned in the theoretical framework. / Procurando obter um comparativo das atitudes, crenças e preocupações ambientais em um grupo de 405 alunos de ensino médio matriculados em instituições de ensino privado e público das cidades de São Paulo e Diadema (Brasil), Porto (Portugal) e Ibiza (Espanha), foi desenvolvida uma pesquisa sob a forma de um survey. Foram entrevistados 405 alunos do último ciclo do ensino básico. Esse trabalho propõe contribuir para analisar como pensam e agem os alunos pesquisados. Assim, considerou-se importante avaliar “quais são as crenças e preocupações ambientais dos jovens estudantes do ensino médio e como isso impacta nas suas atitudes em relação ao meio ambiente em que vivem? As preocupações, crenças e atitudes ambientais são semelhantes entre os grupos de estudantes no Brasil, Espanha e Portugal? A escola tem papel chave na formação e conscientização ambiental desses jovens?”. A resposta a essas questões permitirá atingir os seguintes objetivos: a) identificar as atitudes dos estudantes frente às questões relacionadas ao meio ambiente; b) caracterizar e diferenciar o comportamento dos grupos de alunos no Brasil, na Espanha e em Portugal; c) verificar o papel da escola, nos três grupos de alunos, na construção e formação de indivíduos com responsabilidades sócio-ambientais.
Pode-se concluir que este trabalho atingiu os objetivos propostos de levantar a percepção ambiental de alunos concluintes do ensino básico dos países pesquisados através de um instrumento de pesquisa. Esta pesquisa permitiu estabelecer comparações entre as três amostras nacionais e verificar, de maneira geral, fortes concordâncias em relação às crenças, atitudes e preocupações ambientais entre brasileiros e portugueses, e muitas divergências destes dois grupos em relação ao grupo de espanhóis nestes mesmos constructos.
Os resultados levantados nesta pesquisa revelaram diferentes visões entre os estudantes lusófonos (brasileiros e portugueses) e hispânicos (espanhóis) nas dimensões sobre a atitude ambiental, crenças ambientais, educação na escola e influência da escolaridade. A dimensão cultural é um dos fatores importantes para entendermos os resultados obtidos na pesquisa, como revelam muitos trabalhos citados no referencial teórico.
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The human-nature relationship in news reporting on environmental issues : A qualitative framing analysis of three news programmes for childrenWeber, Hannah Lena January 2021 (has links)
Humans depend on nature to survive and are simultaneously crossing planetary boundaries (Raworth, 2017). Humans’ relationship to nature is, according to constructionist theory, connected with natures’ framing in the public discourse, and therefore also through the media (Hansen,2019). This thesis focuses on the human-nature relationship on children’s news programmes. Through a qualitative framing analysis material of three news programmes was examined and four overarching frames were found, suggesting an ambiguous relationship of humans and nature.
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Aktivist, Javisst! : En kvalitativ fallstudie om Extinction Rebellion Svergies kommunikation på Facebook under Noveberupproret 2020Cenner, Julia, Froede Othelius, Astrid January 2021 (has links)
Social movements focusing on environmental issues experienced a renaissance in September 2018, and concurrently the environmentally focused social movement Extinction Rebellion was founded. Previous research reveals that social media has become an important tool for social movements for both mobilising and spreading knowledge and information. Therefore, the purpose of this study was to examine Extinction Rebellion Sweden's strategic communication and work processes during the campaign Novemberupproret (The November revolt), and to identify what characterized the posts on Extinction Rebellion Sweden's Facebook during the campaign. The theoretical frameworks used in this study was Grunig's two-way symmetrical and asymmetrical communication (Falkheimer & Heide 2014), Habermas theory regarding social actions (Falkheimer & Heide 2018) and ultimately semiotics by Barthes (1977). The findings are based on interviews with two members of Extinction Rebellion Sweden, along with a qualitative content analysis and a semiotic analysis. The findings of this study reveal that Extinction Rebellion Sweden mainly focuses, both in terms of strategies and work processes, on content regarding information and knowledge sharing, rather than mobilising content. The empirical material shows that the posts with two-way asymmetrical communication have generated more interaction in terms of likes, comments and sharing on Facebook, which opposes Grunig's theory regarding two-way communication. Further, it is revealed that Extinction Rebellions Sweden's most frequently used communication strategy during Novemberupproret were consciously hidden strategic actions. Lastly the findings show that the movement´s work process during Novemberupproret was built on democratic and collective principles both between Extinction Rebellion Sweden's internal project groups and within the national media group.
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Problémy životního prostředí v českém denním tisku: Zpravodajské pokrytí vodních zdrojů / The Environmental Issues in the Czech Daily Press: News Coverage of Water IssuesHanušová, Anna January 2020 (has links)
This diploma thesis investigates the evolution of news coverage of water-related issues in the Czech daily press from 2014 to 2019. Its theoretical part describes the relationship between mass media and the environment. The characteristics of environmental news are explained more in detail and in the context of environmental topics' features, journalistic routines, news normative demands and economic pressure in the media industry. The topic of the thesis is linked to the media theories about news values, gatekeeping, agenda-setting and framing as well. There is also a review of the studies examining news coverage of the environment and a brief description of the water management situation in the Czech Republic. The methodical part introduces the research goal and previous studies which were used as a base for the method in this paper. The results of the content analysis enabled to describe the news about water issues quantitatively and to explain its features and development according to the theoretical framework and previous findings. This thesis concluded that Czech dailies do not treat the topic of water issues as very important, they are event-oriented, dependent on the official sources and focused on risk-related topics. This can limit public awareness of the problem with decreasing water...
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Koalitionens maktstrukturer : En studie om hur Socialdemokraterna och Miljöpartiet fungerar tillsammans i regeringsställning utifrån miljöfrågan.Kamph, Hampus January 2020 (has links)
The purpose of this study was to examine how a mainstream party and a niche party in a coalition act in a position of power by investigating their view on the issue of the environment between 2014-2018. To fulfil the purpose, I used three research questions. I wanted to know how Socialdemokraterna and Miljöpartiet reasoned about the word “climate” and “environment” in their party programs. The second question was which similarities and differences which could be found when comparing both parties' party programs with their election manifestos from 2014 when “climate” and “environment” are mentioned and to what extent the election manifesto resulted in actual parliamentary work. The theoretical framework was compiled by studies from Meguid, Müller & Ström and Naurin, Oscarsson and Håkansson. This framework was used throughout the study to identify aspects of mainstream and niche parties and how they applied to Miljöpartiet and Socialdemokraterna. The conclusion, which was determined after conducting a case study with a content analytical method, was that Miljöpartiet has affected Socialdemokraterna to the extent that they have gained some power to do as they please in the issue of the environment.
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