Environmental accounting: a study on the recovery of degraded areas in rural properties

Abstract

Accounting assists in decision making in the most diverse areas, in environmental accounting it focuses on the environmental heritage of entities that directly affect their economic position. The exploitation of agricultural activities can result in damage to the environment, which end up generating costs, when these are properly accounted for, generates information that helps in decision making. The impacts caused to the environment by agricultural activities in many cases directly affected the Permanent Preservation Areas (APP's) and Legal Reserve (RL), which are extremely important for the fauna, flora, water resources and human well-being, since that currently companies and the new economic profile of consumers have sought alternative ways to mitigate these damages to the environment. In this article, we sought to describe how to account for expenses with the recovery of degraded areas of rural properties that do not comply with the legislation. The methodology used was based on qualitative research (documentary), exploratory analysis through the bibliographic survey of multiple authors. The accounting treatment for expenses with environmental regularization was discussed with the help of research from different authors, in the consulted literature it can be seen how over the years the environmental importance directly affects how expenses as they should be considered, being currently as assets.