Relatórios Ambientais:A ascensão da discussão ambiental
Autor: Daniel Rodrigues | Publicado: 2017-04-21T22:27:00-03:00


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<!--StartFragment-->



Introdução

Nas
seguintes páginas, se construíra uma perspectiva do papel das instituições, na
introdução de ideias no mainstream da
discussão social, através de um viés embasado pelos trabalhos com foco
econômico em Teoria das Redes (Hidalgo, Barabasi e Hausmann).
Em seguida analisaremos, alguns casos em que as ideias da pauta ambiental estão
sendo absorvidas pelo mainstream
corporativo, com enfoque no caso japonês, onde se irá traçar uma correlação com
entre a adesão a contabilidade ambiental, e a prévia adesão ao ISO 14001.

No terceiro
ponto de enfoque analisaremos como a questão ambiental ascende ao mainstream social-midiático-político a
partir de um desastre ambiental.

E por fim
discorreremos sobre a adesão a pauta ambiental e por consequência a
contabilidade ambiental em instituições transnacionais, e nacionais.

&nbsp;A prática da
discussão ambiental
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<!--StartFragment-->





Observa-se
dentro das experiências realizadas com a contabilidade ambiental, que está
costuma surgir dentro do contexto de um report, que agrega toda a informação da
atuação das corporações em torno da pauta de sustentabilidade. Nos casos de
maior êxito da adoção a contabilidade ambiental observa-se, que está surge como
uma consequência da adoção de uma cultura de sustentabilidade dentro das
instituições (3). Cultura que se traduz em ações, de diversificados modos a
depender do tamanho, do setor e da cultura geral da empresa. De modo a engajar
uniformemente o staff, nos mais diversos níveis de atuação, observa-se o caso
de instituições que atrelam o percentual do bônus anual da equipe, a resultados
obtidos em práticas de sustentabilidade (21).
A pauta de sustentabilidade
como um todo, tem o potencial de engajar as instituições de diferentes modos,
havendo desde instituições que irão se propor a repensar toda a sua atuação,
até outras onde a adesão se dará de modo gradativo. Por vezes a adesão pode se
dar para captar um novo perfil de agente investidor, em ascensão desde os anos
2000, que é o caso dos ecofundos(3)...



Veja a integra do texto em&nbsp;https://drive.google.com/file/d/0B3QS7rVc4dT5cXhiUnRGaC1ZLUU/view?usp=sharing