Measurement of environmental benefits and impacts: an application in brazilian sanitation sector

Abstract

This paper aims to develop a conceptual framework that allows managers to recognize, measure and disclose the environmental impacts arising from operating activities and the environmental benefits of corporate policies implemented. Through the method of action research, in six steps, we developed a model of environmental balance sheet. Among the resources used, it is included: survey of national and international literature, meetings with managers; visits to nine operating units and, in the empirical phase, we carried out a mapping of activities that generate environmental impacts and benefits. Finally, we structured, jointly with the managers of the company, a conceptual model. The results of the implementation of the proposal demonstrated a high degree of adherence of the model to the process of measurement and disclosure of environmental impacts and benefits arising from transactions and activities performed by the company.