https://socictopen.socict.org/files/original/bf66bb3ab215f6724cc90d3366a795e4.pdf 900e82df1023d66ae79866a24a0bc968 Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Agricultura sostenible Description An account of the resource Dominio científico: Agricultura sostenible Text A resource consisting primarily of words for reading. Examples include books, letters, dissertations, poems, newspapers, articles, archives of mailing lists. Note that facsimiles or images of texts are still of the genre Text. Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Tratamento contábil e evidenciação das externalidades ecológicas Creator An entity primarily responsible for making the resource Diana Vaz de Lima, Waldyr Viegas Description An account of the resource A Contabilidade, na condição de ciência social, passou a ser questionada sobre o desempenho ecológico das empresas na sociedade, tendo, com isso, uma nova perspectiva acerca de seu papel. Entre os questionamentos, destacam-se valores até então desconsiderados nos resultados das empresas, cujos efeitos são absorvidos pela sociedade de forma difusa. Esses efeitos, chamados externalidades, apresentam peculiaridades que exigem conhecimentos multidisciplinares, em vista das dificuldades de identificação, mensuração e reconhecimento. Com o objetivo de fundamentar proposta de contabilização e evidenciação das externalidades ecológicas, foi realizada revisão bibliográfica acerca do tema, trazendo as discussões acadêmicas, e estudados os critérios utilizados nas empresas em que os fatos ecológicos já fazem parte da rotina operacional, com o encaminhamento de questionário às empresas brasileiras certificadas pela ISO. As conclusões demonstram que ainda não há consenso sobre a técnica mais adequada, em função, entre outros, da inexistência de critérios contábeis objetivos e da intangibilidade dos valores das externalidades. O presente artigo contribui com o desenvolvimento de critérios de mensuração e reconhecimento pautados nos Princípios Fundamentais de Contabilidade para que sejam proporcionadas informações mais confiáveis acerca do desempenho ecológico das empresas.As a social science, Accounting has been questioned about the ecological performance of companies in society, which reveals a new perspective on its role. Among the questions asked, certain values stand out which had not been considered in company results until then and whose effects are absorbed by society in a dispersed way. These effects, called external facts, reveal peculiarities that demand for knowledge of various subjects, considering the identification, measurement and recognition difficulties.With a view to establishing a proposal to account for and disclose ecological external facts, a bibliographic review of the theme was realized, which presented the academic discussions. Through a questionnaire sent to those Brazilian companies certified by the ISO, a study was realized of the criteria used by companies in which the ecological facts are already part of the operational routine.The conclusions demonstrate that there still does not exist any consensus on the most adequate technique, in function of the inexistence of objective accounting criteria and the intangible nature of the values of the external facts, among other factors.This article contributes to the development of measurement and recognition criteria ruled by the Basic Accounting Principles, to offer more reliable information on companies' ecological performance. Date A point or period of time associated with an event in the lifecycle of the resource 2002 Subject The topic of the resource Disclosure, Evidenciação, Intangible, conhecimentos multidisciplinares, ecology, ecología, external facts, externalidades, intangibilidade, knowledge of various disciplines Identifier An unambiguous reference to the resource within a given context 10.1590/S1519-70772002000300004 Source A related resource from which the described resource is derived Revista Contabilidade & Finanças Publisher An entity responsible for making the resource available Universidade de São Paulo Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Business, Finance Relation A related resource <a href="http://www.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1519-70772002000300004" target="_blank" rel="noreferrer noopener">http://www.scielo.br/scielo.php?script=sci_arttext&amp;pid=S1519-70772002000300004</a>