Özet:

Abstract Due to technological and industrial growth, the demand for natural resources has been high, especially for the construction sector, accounting for considerable volumes of waste. However, the adoption of sustainable practices in the construction industry requires financial viability. In this context, the research aims to propose a tool for managing the environmental benefits and costs generated with sustainable buildings. To propose the tool, especially the third phase of the third stage of the Accounting Environmental Management System (SICOGEA) has been used as a base, adapting to sustainable construction, as the theme of literature. Regarding the methodological framework, we consider this research as descriptive, bibliographical and qualitative. Finally, it is concluded that the answer to the problem of this research was possible, since a tool that assists in the management of sustainable buildings was introduced, in order to verify to what extent the environmental benefits and environmental costs this project offers. In addition to assisting in analyzing the environmental and financial feasibility of this project, checking whether it should be accepted, revised or rejected. Author Biographies Stephane Louise Bocasanta, Universidade Federal de Santa Catarina Mestranda em Ciências Contábeis pela Universidade Federal de Santa Catarina. Endereço: Campus Universitário | CSE/CCN | Trindade | 88040- 900 | Florianópolis/SC | Brasil. Elisete Dahmer Pfitscher, Universidade Federal de Santa Catarina Doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina. Professora do Departamento de Ciências Contábeis da Universidade Federal de Santa Catarina. Endereço: Campus Universitário | CSE/CCN | Trindade | 88040-900 | Florianópolis/SC | Brasil. Altair Borgert, Universidade Federal de Santa Catarina Doutor em Engenharia de Produção pela Universidade Federal de Santa Catarina. Professor do Departamento de Ciências Contábeis da Universidade Federal de Santa Catarina. Endereço: Campus Universitário | CSE/CCN | Trindade | 88040-900 | Florianópolis/SC | Brasil. Downloads PDF (Português (Brasil)) Published 2016-11-28 How to Cite Bocasanta, S. L., Pfitscher, E. D., & Borgert, A. (2016). Benefits and environmental costs generated with sustainable buildings: a tool for environmental financial viability analysis. Revista Catarinense Da Ciência Contábil, 15(46), p. 35–46. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2274 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 46 (2016): Setembro-Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Valkyrie Vieira Fabre, Emanuele Engelage, Leonardo Flach, Altair Borgert, Expenses with epidemiological surveillance in the municipalities of Santa Catarina , Revista Catarinense da Ciência Contábil: Vol. 19 (2020): RCCC Jerusa Bacelo, Vivian Osmari Uhlmann, Elisete Dahmer Pfitscher, Maíra Melo de Souza, Sustentabilidade Ambiental em Condomínios: utilização do método SICOGEA para avaliar os aspectos e impactos ambientais em um condomínio residencial - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v11n31p72-83 , Revista Catarinense da Ciência Contábil: Vol. 11 No. 31 (2012): Dezembro-Março Neri Müller, Charles Albino Schultz, Altair Borgert, Considerações acerca da determinação do Valor Econômico Agregado EVA - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v6n16p27-42 , Revista Catarinense da Ciência Contábil: Vol. 6 No. 16 (2007): Dezembro-Março Mariana Campagnoni, Valkyrie Vieira Fabre, Altair Borgert, Suliani Rover, Cost Stickiness in the local governments of Santa Catarina , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC Adriano Kozoroski Reis, Elisete Dahmer Pfitscher, Maria Denize Henrique Casagrande, A Educação Fiscal no Brasil: estudo realizado nos 27 Estados da Federação, distribuídos nas Regiões Norte, Nordeste, Sudeste, Sul E Centro-Oeste - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v11n31p37-56 , Revista Catarinense da Ciência Contábil: Vol. 11 No. 31 (2012): Dezembro-Março Elisete Dahmer Pfitscher, Ana Paula Linhares de Araújo, Ernesto Fernando Rodrigues Vicente, João Paulo de Oliveira Nunes, Gestão dos Aspectos e Impactos Ambientais em um Condomínio com o Envolvimento da Contabilidade Ambiental - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v8n22p9-26 , Revista Catarinense da Ciência Contábil: Vol. 8 No. 22 (2009): Dezembro-Março Danúbia Vegini, Elisete Dahmer Pfitscher, João Paulo de Oliveira Nunes, Fabrícia da Silva Rosa, Contabilidade e Auditoria Ambiental como Forma de Gestão: um estudo de caso de um hospital - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v7n21p23-40 , Revista Catarinense da Ciência Contábil: Vol. 7 No. 21 (2008): Agosto-Novembro Michele Patricia Roncalio, Altair Borgert, Luiz Alberton, Edair do Amaral, Adoção de Controles de Custos pelos Municípios Catarinenses, segundo a Lei de Responsabilidade Fiscal - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v11n33p9-21 , Revista Catarinense da Ciência Contábil: Vol. 11 No. 33 (2012): Agosto-Novembro Leila Chaves Cunha, Altair Borgert, Mara Juliana Ferrari Ferrari, Strategic cost management in accounting undergraduate courses of higher education institutions from Santa Catarina , Revista Catarinense da Ciência Contábil: Vol. 14 No. 41 (2015): Janeiro-Abril Carolina Aguiar da Rosa, Eder José Guzzo, José Alonso Borba, Altair Borgert, Non-audit service (sna) fees in the biggest Brazilian companies , Revista Catarinense da Ciência Contábil: Vol. 13 No. 38 (2014): Janeiro-Abril 1  2  >  >>  Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

Anahtar Kelimeler: