Management and Environmental Accounting: A Case Study in Hospital

This study aimed to evaluate the environmental aspects and impacts of a hospital in terms of sustainability, with the assistance of Environmental Accounting. Through a case study in a hospital located in Florianopolis - SC, with the partial application of the Environmental Management Accounting System - SICOGEA, it was possible to define the degree of sustainability and environmental performance of the aforesaid institution. The research undertaken was of the descriptive exploratory type with the predominance of a qualitative approach. Based upon the results obtained it seems evident that the institution needs to improve its environmental management processes since only the criterion linked with the treatment of patients revealed a degree of sustainability considered adequate according to the evaluation method adopted in this research. The other categories included in the study were considered regular or even deficient in relation to their environment aspects and impacts. The environmental performance of the majority of the criteria suggests the possible occurrence of negative environmental impacts as the hospital renders its treatment. The results of the research also led to the acknowledgement that the institution under scrutiny only aims at obeying the law.