An Accounting Methodology for Disclosing Environmental Actions

resilience capacity result in a debt incurred by societies and their social units. The use of Accounting Sciences to disclose economic and financial statements may serve as a means of evidencing the contributory actions of social units in relation to the environment. Accordingly, this study sought to identify environmental evidence of surrounding asset preservation in reports and economic-financial statements, through the application of the sociality function derived from the theory of systematic functions of aziendal assets. From a methodological perspective, the research was classified, in terms of objectives and approach, as exploratory, descriptive, qualitative, and deductive. As for procedures and techniques, it employed bibliographic and documentary research, content analysis, and multiple case studies involving social units with high environmental impact. Data were processed using spreadsheets in Microsoft Excel. The results indicated that most of the environmental actions disclosed remained within the social units and society, while the environment itself received only a few actions aimed at preserving surrounding assets, which were characterized as non-operational and long-term. As a scientific contribution, the study holistically emphasized the interactions between social units and the environment.