Exploring Alternatives of Accounting for Environmental Liabilities in the Company’s Balance Sheet

Abstract : Environmental concerns have recently reached the stock market, in which investors want analyze the company’s related-risks in causing environmental damages. Usually, the Company’s Balance Sheet (CBS) is summarized, disallowing a clear interpretation of environmental issues. Methods used to valuate environmental liabilities are often subjective, which create communication problems. The aims of this work are (i) to explore alternatives for CBS structural presentation to clearly represent environmental liabilities, which allow an efficient communication with society and investors, and (ii) to assess a methodological alternative of valuating environmental liabilities under economical terms. The “Petrobras” S.A. Brazilian Oil Company is taken as a case study by accounting its oil spill related-incidents occurred in 2000 yr. Results show that an improved CBS structure should represent the company’s environmental related-issues. Additionally, emergy accounting appears as a powerful alternative to replace/substitute contingent valuation to quantify environmental liabilities under economic terms.
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Communication dans un congrès
Bernard Grabot; Bruno Vallespir; Samuel Gomes; Abdelaziz Bouras; Dimitris Kiritsis. IFIP International Conference on Advances in Production Management Systems (APMS), Sep 2014, Ajaccio, France. Springer, IFIP Advances in Information and Communication Technology, AICT-439 (Part II), pp.187-196, 2014, Advances in Production Management Systems. Innovative and Knowledge-Based Production Management in a Global-Local World. 〈10.1007/978-3-662-44736-9_23〉
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Fernando Bortuluzi, Feni Agostinho, Cecília Almeida, Silvia Bonilla, Biagio Gianetti. Exploring Alternatives of Accounting for Environmental Liabilities in the Company’s Balance Sheet. Bernard Grabot; Bruno Vallespir; Samuel Gomes; Abdelaziz Bouras; Dimitris Kiritsis. IFIP International Conference on Advances in Production Management Systems (APMS), Sep 2014, Ajaccio, France. Springer, IFIP Advances in Information and Communication Technology, AICT-439 (Part II), pp.187-196, 2014, Advances in Production Management Systems. Innovative and Knowledge-Based Production Management in a Global-Local World. 〈10.1007/978-3-662-44736-9_23〉. 〈hal-01387865〉

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