ENVIRONMENTAL ACCOUNTING: CASE STUDY APPLIED TO WOODEN DOORS AND WINDOWS FIRM

Abstract

This work intends to be a contribution for the introduction of the environmental matters in the administration systems and accounting of the companies. In the basis of this study there is a company of medium size that is devoted to the manufacture of wooden doors and windows, with about 100 workers, located in the central area of Portugal. Several visits paid to the factory, meetings with the person in charge, collection of elements of the sector and analysis of all the available information in the company in terms of environmental data and financial data. This company was not certified by any program of environmental administration and it did not have any contact with the construction of financial information of environmental character. We intended to identify the phases of a work of collection of previous information and of implementation of a model that can be applied to any company of the segment which intends to take the first steps with the main objective of producing complete financial information, where they also consist environmental values and from where it can make a global analysis, of the company as a whole, identifying its performance in terms of costs and environmental advantages.

Key Words: Environmental accounting. Environmental financial information. Study of case.