APPLICABILITY OF TERM ADJUSTMENT OF CONDUCT (TAC) IN A COAL INDUSTRY OF SANTA CATARINA AND IMPACT ON ACCOUNTING AND BUDGET ORGANIZATIONAL

Abstract

Organizations are faced with a new reality, and today just are not focused solely on price and quality of their goods and services, but also the ethical and transparent behavior in relation to the environment. In this context the prosecutor makes use of the Terms of Adjustment of Conduct (TAC), to ensure that businesses recover the liabilities generated by environmental degradation. Thus, this research proposes check the reflexes of the Commitment Adjustment of Conduct - TAC on environmental accounting and organizational budget of a coal in southern Santa Catarina. For this, we used exploratory and descriptive research, with both quantitative and qualitative approaches performed by bibliographic and documentary study. In the analysis of the collected data it was possible to know the impacts of the TAC in the budget in the coal and finds that the amount of money invested is high to recover degraded areas in the past. It was possible to monitor the results of the use of an environmental accounts and it can be stated that companies that sign the TAC need to use environmental accounting, to show transparently efforts by the coal to restore the environment and preserve nature. The research has a practical application for originality and main contribution that this research can give other researchers is the structure of environmental accounting adopted in the coal.

Keywords: Coal industry. Conduct Adjustment Declaration. Organizational Budget. Environmental accounting.