Environmental Accounting and Social Balance

Abstract

Environmental issues have always been prominent in Brazil and in the world, but in the last decades the discussions have been narrowing since the demystification of natural resources as an infinite and inexhaustible good. In this perspective, the environmental accounting returns its concern for the rational use of such resources, presenting as a way for the resolution or minimization of environmental impacts criteria for their rational use. The present work makes a conceptual approach to environmental assets and seeks to present the possible benefits derived from it. The same counted on the contribution of authors such as Conceição, et al. (2014), Silva and Rios (2014), Neves (2006), among others. In the course of the work, the awakening to the environmental issue is perceived from the perception that the environment is not something inexhaustible, thus offering the risk to society in general, beginning with the means of production, affecting large, medium and small business owners, the community as a whole, from the interference in their quality of life.