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            <title xml:lang="en">Exploring Alternatives of Accounting for Environmental Liabilities in the Company’s Balance Sheet</title>
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                <forename type="first">Fernando</forename>
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                <forename type="first">Cecília</forename>
                <forename type="middle">De</forename>
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            <idno type="halRefHtml">&lt;i&gt;IFIP International Conference on Advances in Production Management Systems (APMS)&lt;/i&gt;, Sep 2014, Ajaccio, France. pp.187-196, &lt;a target="_blank" href="https://dx.doi.org/10.1007/978-3-662-44736-9_23"&gt;&amp;#x27E8;10.1007/978-3-662-44736-9_23&amp;#x27E9;&lt;/a&gt;</idno>
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                <title xml:lang="en">Exploring Alternatives of Accounting for Environmental Liabilities in the Company’s Balance Sheet</title>
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                    <forename type="first">Fernando</forename>
                    <forename type="middle">A.</forename>
                    <surname>Bortuluzi</surname>
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                    <forename type="first">Cecília</forename>
                    <forename type="middle">De</forename>
                    <surname>Almeida</surname>
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                <author role="aut">
                  <persName>
                    <forename type="first">Silvia</forename>
                    <surname>Bonilla</surname>
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                  <idno type="halauthorid">1073311-0</idno>
                  <affiliation ref="#struct-469833"/>
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                    <forename type="first">Biagio</forename>
                    <forename type="middle">F.</forename>
                    <surname>Gianetti</surname>
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                  <title>IFIP International Conference on Advances in Production Management Systems (APMS)</title>
                  <date type="start">2014-09-20</date>
                  <date type="end">2014-09-24</date>
                  <settlement>Ajaccio</settlement>
                  <country key="FR">France</country>
                </meeting>
                <editor>Bernard Grabot</editor>
                <editor>Bruno Vallespir</editor>
                <editor>Samuel Gomes</editor>
                <editor>Abdelaziz Bouras</editor>
                <editor>Dimitris Kiritsis</editor>
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                  <publisher>Springer</publisher>
                  <biblScope unit="serie">Advances in Production Management Systems. Innovative and Knowledge-Based                    Production Management in a Global-Local World</biblScope>
                  <biblScope unit="volume">AICT-439</biblScope>
                  <biblScope unit="issue">Part II</biblScope>
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                  <date type="datePub">2014</date>
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              <keywords scheme="author">
                <term xml:lang="en">oil spill</term>
                <term xml:lang="en">Petrobras S.A</term>
                <term xml:lang="en">integrated report</term>
                <term xml:lang="en">emergy accounting</term>
                <term xml:lang="en">environmental liabilities</term>
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              <p>Environmental concerns have recently reached the stock market, in which investors want analyze the company’s related-risks in causing environmental damages. Usually, the Company’s Balance Sheet (CBS) is summarized, disallowing a clear interpretation of environmental issues. Methods used to valuate environmental liabilities are often subjective, which create communication problems. The aims of this work are (i) to explore alternatives for CBS structural presentation to clearly represent environmental liabilities, which allow an efficient communication with society and investors, and (ii) to assess a methodological alternative of valuating environmental liabilities under economical terms. The “Petrobras” S.A. Brazilian Oil Company is taken as a case study by accounting its oil spill related-incidents occurred in 2000 yr. Results show that an improved CBS structure should represent the company’s environmental related-issues. Additionally, emergy accounting appears as a powerful alternative to replace/substitute contingent valuation to quantify environmental liabilities under economic terms.</p>
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              <org type="consortium">TC 5</org>
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          <orgName>Universidade Paulista [São Paulo]</orgName>
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          <date type="start">2016-10-28</date>
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              <addrLine>Paulista University</addrLine>
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