CONTABILIDADE DE CUSTOS ECOLÓGICOS COMPLETOS (CCEC): UMA ANÁLISE CRÍTICA

Abstract

In the last decade, sustainability has emerged asone of the main issues addressed in academic research. Thismatter has also involved companies and their activities inthe social, environmental and financial scope. However,while companies start showing greater interest in preservingenvironment and in social aspects, the measurement ofinvolved costs has not been an easy task. The concept ofComplete Ecological Cost Accounting (CECA) is a tool thatintends to measure the costs in a comprehensive manner,integrating the traditional accounting and the one calledsocial- environment accounting. This article aims to make acritical analysis on the CECA model and propose guidelinesfor its improvement. The focus is to suggest acomplementation of the model by integrating parameters tocollect data and assess the results under qualitative andquantitative point of view allowing company’s maturityevaluation considering socio-environmental issues.Index Terms – Complete Ecological Cost Accounting,sustainability, socio-environmental responsibility.