Matrix of Aspects and Environmental Impacts as a Tool of Disclosure of Environmental Contingencies
Companies that, as a result of their activities, cause an impact on the environment may incur environmental contingencies. Depending on the extent of the impact and the likelihood of future monetary obligations, accounting standards determine situations in which the company shall disclose such event...
Main Authors: | , , , |
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Format: | Article |
Language: | Portuguese |
Published: |
Universidade Nove de Julho
2014-08-01
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Series: | Revista de Gestão Ambiental e Sustentabilidade |
Subjects: | |
Online Access: | http://www.revistageas.org.br/ojs/index.php/geas/article/view/106 |