ENVIRONMENTAL ACCOUNTING - PRACTICE ANALYSIS AS AN INTENSIFIER OF SOCIAL ENVIRONMENTAL INFORMATION ON FINANCIAL STATEMENTS

Environmental accounting as a subset of traditional accounting, aims to: identify, measure and clarify economic and financial transactions that are related to the protection, preservation and environmental recovery, which occurred in a given period, in order to provide the disclosure of a company. Considering this, it is discussed what contribution environmental accounting is providing for the disclosure of environmental information. So, the general objective of this paper is to analyze other papers that investigated the disclosure of environmental information and environmental accounting, published in accounting journals, classified as qualis B1 and B2, from 2011 to 2014. We analyzed 16 papers out of 640, using content analysis techniques. The research is considered descriptive concerning the objectives and uses qualitative and documentary approach in the procedures. As a result of the analysis, it is concluded that environmental accounting is not used to disclosure environmental information.