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Authors
Advisor(s)
Abstract(s)
Numa época em que as empresas têm adotado uma postura mais responsável no que toca ao meio ambiente, surge a necessidade de ajustarem a sua informação contabilística à realidade da responsabilidade social e ambiental. O presente estudo tem como objetivo verificar se as médias e grandes entidades do setor de Classificação de Atividade Económica (CAE) 11021 – Produção de Vinhos Comuns e Licorosos procedem à aplicação da Norma Contabilística de Relato Financeiro (NCRF) 26 – Matérias Ambientais nas suas demonstrações financeiras e a obtenção da certificação ambiental através da norma da Internacional Organization for Standardization (ISO) 14001. O estudo incide sobre a análise descritiva das respostas a um questionário aplicado aos responsáveis da contabilidade, das 36 empresas classificadas como médias e grandes entidades (MGE) no setor em estudo acompanhado por uma análise do reconhecimento de matérias ambientais no preenchimento da Informação Empresarial Simplificada (IES). O estudo foi complementado com uma análise económica e financeira do setor e das médias e grandes entidades ao longo dos últimos 4 anos de forma a verificar se estas entidades acompanham o setor, económica e financeiramente, bem como o seu peso relativo no setor. Com a pandemia como novo pano de fundo da nossa realidade atual, houve a preocupação em realizar algumas questões sobre o impacto do COVID 19 nas empresas em estudo e no ambiente. Conclui-se que o setor em análise é lucrativo e sustentável financeiramente e que a amostra acompanha o setor. A maioria das médias e grandes entidades não utilizam a Norma Contabilística de Relato Financeiro (NCRF) 26 – Matérias Ambientais, mesmo sendo de aplicação obrigatória, situação verificada não só pelo questionário, mas também pelo não preenchimento dos quadros respetivos na IES referentes a matérias ambientais. Com a abordagem deste tema espera-se que as empresas reúnam esforços de forma a aumentar a proteção ambiental, a utilização da contabilidade ambiental como forma de gestão das empresas e a contribuição para uma atividade económica mais sustentável.
At a time when companies have adopted a more responsible attitude towards the environment, there is a need to adjust their accounting information to the reality of social and environmental responsibility. This study aims to verify whether the medium and large companies in the Economic Activity Classification (CAE) 11021 – Production of Common and Liqueur Wines apply the Accounting Standard for Financial Reporting (NCRF) 26 – Environmental Matters in their financial statements and obtain environmental certification through the international al Accounting Organization for Standardization (ISO) standard 14001. The study focuses on the descriptive analysis of responses to a questionnaire applied to accounting officers, of the 36 companies classified as medium and large entities (MGE) in the sector under study accompanied by the analysis of the recognition of environmental matters in completing the Simplified Business Information. The study was complemented by an economic and financial analysis of the sector and the medium and large entities over the last 4 years to verify whether these entities monitor the sector, economically and financially, as well as their relative weight in the sector. With the pandemic as the new background of our current reality, there was concern about some questions about the impact of COVID 19 on the companies under study and on the environment. It is concluded that the sector under analysis is profitable and sustainable financially and that the sample accompanies the sector. Most medium and large companies do not use the Accounting Standard for Financial Reporting (NCRF) 26 – Environmental Matters, even though they are of mandatory use, a situation verified not only by the questionnaire, but also by the non-completion of the respective tables in the Simplified Business Information related to environmental matters. With the approach to this theme, companies are expected to join forces to increase environmental protection, the use of environmental accounting as a way of managing companies and the contribution to a more sustainable economic activity.
At a time when companies have adopted a more responsible attitude towards the environment, there is a need to adjust their accounting information to the reality of social and environmental responsibility. This study aims to verify whether the medium and large companies in the Economic Activity Classification (CAE) 11021 – Production of Common and Liqueur Wines apply the Accounting Standard for Financial Reporting (NCRF) 26 – Environmental Matters in their financial statements and obtain environmental certification through the international al Accounting Organization for Standardization (ISO) standard 14001. The study focuses on the descriptive analysis of responses to a questionnaire applied to accounting officers, of the 36 companies classified as medium and large entities (MGE) in the sector under study accompanied by the analysis of the recognition of environmental matters in completing the Simplified Business Information. The study was complemented by an economic and financial analysis of the sector and the medium and large entities over the last 4 years to verify whether these entities monitor the sector, economically and financially, as well as their relative weight in the sector. With the pandemic as the new background of our current reality, there was concern about some questions about the impact of COVID 19 on the companies under study and on the environment. It is concluded that the sector under analysis is profitable and sustainable financially and that the sample accompanies the sector. Most medium and large companies do not use the Accounting Standard for Financial Reporting (NCRF) 26 – Environmental Matters, even though they are of mandatory use, a situation verified not only by the questionnaire, but also by the non-completion of the respective tables in the Simplified Business Information related to environmental matters. With the approach to this theme, companies are expected to join forces to increase environmental protection, the use of environmental accounting as a way of managing companies and the contribution to a more sustainable economic activity.
Description
Mestrado em Controlo de Gestão e dos Negócios
Keywords
Contabilidade ambiental Resíduos Sector do vinícola NCRF 26 ISO 14001 Environmental accounting Waste Wine sector
Citation
Moura, M. S. R. (2021). Contabilidade ambiental: análise do setor e das médias e grandes entidades da vinicultura de 2016 a 2019. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13978