Corporate social responsibility

comparative study in a hotel and salt company using environmental accounting

Abstract

This study’s objective is to verify if a hotel chain and salt industry in Rio Grande do Norte internalize the tools of environmental accounting in their corporate social responsibility. This is a descriptive research, a case study. As a result, the use of renewable raw materials was observed. Recycling was incorporated by one of the companies studied, and another, although not using the meaning of the term, delivers packaging bags to an outsourced company. The budget was identified as a management tool in both companies, but without the segregation of what concerns the environment from other patrimonial elements. What drew attention is the identification of environmental liabilities. As conclusions, the fact that the data collection took place between 2014 and 2020 did not present marked changes in corporate postures that deserve to be highlighted, hence the contribution that the time lapse must be redone before the new Comitê Brasileiro de Pronunciamentos de Sustentabilidade, which certainly will standardize the disclosure of information on corporate social responsibility of Brazilian companies in the light of what will be the world reports through the International Sustainability Standards Board.