Análise da sustentabilidade ambiental de uma instituição de ensino segundo o Sistema Contábil Gerencial Ambiental – Geração 2

dc.creator	Gabriella Rossi Keunecke
dc.creator	Vivian Osmari Uhlmann
dc.creator	Elisete Dahmer Pfitscher
dc.date	2012-12-01T00:00:00Z
dc.date.accessioned	2015-08-12T11:19:57Z
dc.date.available	2015-08-12T11:19:57Z
dc.identifier	http://dx.doi.org/10.5007/1983-4535.2012v5n3p179
dc.identifier	1983-4535
dc.identifier	https://doaj.org/article/9600e7bcc05b4e5f880011d398fcbe5d
dc.identifier.uri	http://evidence.thinkportal.org/handle/123456789/27921
dc.description	This study aimed to analyze the degree of sustainability of an educational institution based on the method SICOGEA (Environmental Management Accounting System) - Generation 2 and propose measures to minimize damage caused by the process of providing services of the institution to the environment and society. In the process of data collection, we used a checklist consisting of 153 questions arranged in key groups and subgroups, and was answered by the accountant of the institution studied. The school presented a global environmental sustainability of 41%, which is considered weak by the method adopted in this study. Key Marketing Group got the best index of environmental sustainability, with 73.66%. In contrast, the group key Accounting and Finance presented the lowest environmental sustainability, with only 17.72%, which led to the development of environmental management plan summary. There was little awareness and concern with social and environmental issues have not been observed a policy of environmental quality of the institution. In addition, we found the institution the economy of inputs and / or raw materials, were not perceived as control mechanisms of compliance of activities with environmental regulations, neither the registration of environmental assets.
dc.language	Portuguese
dc.language	Spanish
dc.publisher	Federal University of Santa Catarina
dc.relation	http://periodicos.ufsc.br/index.php/gual/article/view/1983-4535.2012v5n3p179/23670
dc.relation	https://doaj.org/toc/1983-4535
dc.rights	CC BY-NC-SA
dc.source	Revista Gestão Universitária na América Latina : Revista GUAL, Vol 5, Iss 3, Pp 179-198 (2012)
dc.subject	Environmental sustainability
dc.subject	SICOGEA - generation 2
dc.subject	Education Institution
dc.subject	Environmental management
dc.subject	Environmental accounting
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	DOAJ:Education
dc.subject	DOAJ:Social Sciences
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.subject	Special aspects of education
dc.subject	LC8-6691
dc.subject	Education
dc.subject	L
dc.title	Análise da sustentabilidade ambiental de uma instituição de ensino segundo o Sistema Contábil Gerencial Ambiental – Geração 2
dc.type	article