{"id":4216,"date":"2024-12-13T07:50:04","date_gmt":"2024-12-13T10:50:04","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4216"},"modified":"2024-12-13T16:02:50","modified_gmt":"2024-12-13T19:02:50","slug":"o-papel-da-contabilidade-ambiental-no-processo-de-gestao-empresarial-construcao-de-guia-pratico-para-uma-empresa-supermercadista","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/o-papel-da-contabilidade-ambiental-no-processo-de-gestao-empresarial-construcao-de-guia-pratico-para-uma-empresa-supermercadista\/","title":{"rendered":"O papel da Contabilidade Ambiental no processo de gest\u00e3o empresarial &#8211; constru\u00e7\u00e3o de guia pr\u00e1tico para uma empresa supermercadista"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4216\" class=\"elementor elementor-4216\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d87a425\" data-id=\"d87a425\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/12\/Cabecalho-em-Portugues-Ed-49-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4196\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/12\/Cabecalho-em-Portugues-Ed-49-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/12\/Cabecalho-em-Portugues-Ed-49-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/12\/Cabecalho-em-Portugues-Ed-49-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2024\/12\/Cabecalho-em-Portugues-Ed-49-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5f06cd1\" data-id=\"5f06cd1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Este estudo aborda a relev\u00e2ncia e implementa\u00e7\u00e3o da Contabilidade Ambiental nas empresas do setor supermercadista \u2013 uma \u00e1rea que tem ganhado destaque devido \u00e0 crescente preocupa\u00e7\u00e3o com a sustentabilidade e os impactos ambientais das atividades comerciais.\u00a0<\/p><p>O objetivo principal \u00e9 desenvolver um Guia Pr\u00e1tico que auxilie essas empresas na implementa\u00e7\u00e3o efetiva da Contabilidade Ambiental, assegurando uma gest\u00e3o mais sustent\u00e1vel e respons\u00e1vel.\u00a0<\/p><p>Para alcan\u00e7ar esse objetivo, foi realizada uma pesquisa bibliogr\u00e1fica extensa, analisando documentos, livros e artigos cient\u00edficos de fontes diversas, al\u00e9m da consulta a acervos pr\u00f3prios e de terceiros.\u00a0<\/p><p>O trabalho delineia um processo de implementa\u00e7\u00e3o em fases, cada uma abordando aspectos distintos da Contabilidade Ambiental, desde a defini\u00e7\u00e3o dos custos at\u00e9 a elabora\u00e7\u00e3o de relat\u00f3rios de sustentabilidade.\u00a0<\/p><p>As fases incluem a configura\u00e7\u00e3o de sistemas de gest\u00e3o ambiental, integra\u00e7\u00e3o de normas como a ISO 14001, transi\u00e7\u00e3o para pr\u00e1ticas cont\u00e1beis ambientais e a cria\u00e7\u00e3o de manuais de procedimentos.\u00a0<\/p><p>Al\u00e9m disso, enfoca a necessidade de adapta\u00e7\u00f5es no sistema de informa\u00e7\u00e3o integrada e o uso de indicadores para an\u00e1lise cont\u00e1bil.\u00a0<\/p><p>Como conclus\u00e3o, o estudo ressalta a import\u00e2ncia da Contabilidade Ambiental como ferramenta estrat\u00e9gica para o setor supermercadista, destacando o papel vital do controle e gest\u00e3o dos impactos ambientais das atividades comerciais.\u00a0<\/p><p>O Guia Pr\u00e1tico proposto oferece um roteiro detalhado e estruturado para auxiliar as empresas a alcan\u00e7arem uma gest\u00e3o ambiental mais eficiente e sustent\u00e1vel.\u00a0<\/p><p><b><i>Palavras-chave:<\/i><\/b><i> Contabilidade Ambiental; Setor Supermercadista; Sustentabilidade.<\/i><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ec41cd2\" data-id=\"ec41cd2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0b7024e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0b7024e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e88d423\" data-id=\"e88d423\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9ffd0b ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"b9ffd0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-b9ffd0b\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-b9ffd0b&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/2-O-papel-da-Contabilidade-Ambiental-no-processo-de-gestao-empresarial-construcao-de-guia-pratico-para-uma-empresa-supermercadista.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-b9ffd0b\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Este estudo aborda a relev\u00e2ncia e implementa\u00e7\u00e3o da Contabilidade Ambiental nas empresas do setor supermercadista \u2013 uma \u00e1rea que tem ganhado destaque devido \u00e0 crescente preocupa\u00e7\u00e3o com a sustentabilidade e os impactos ambientais das atividades comerciais.\u00a0 O objetivo principal \u00e9 desenvolver um Guia Pr\u00e1tico que auxilie essas empresas na implementa\u00e7\u00e3o efetiva da Contabilidade Ambiental, assegurando [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4219,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[232],"tags":[64],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[231],"class_list":["post-4216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-49","tag-exclusiva-abracicon","academias-nacional","edicoes-revista-edicao-49"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4216","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=4216"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4216\/revisions"}],"predecessor-version":[{"id":4222,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4216\/revisions\/4222"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4219"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4216"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4216"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4216"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4216"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}