LA GESTIÓN DE PASIVOS AMBIENTALES EN UN PROCESO DE INTEGRACIÓN ECONÓMICA

 

Frequently, companies are blamed for the progression in the degradation of ecological heritage, but there are insufficient means to measure such responsibility. This exploratory study aims to highlight the management of environmental liabilities, indicating directions to enhance efficiency and measurement. The concepts of resultant damage and loss of profits, supported by the economic concepts of opportunity cost, repurchase price, constant currency and present value of earnings stream have been used to appraise the costs due to loss of productivity in properties belonging to third parties, as a result of ground contamination stemming from toxic wastes produced by manufacturing industries

Ribeiro Souza , Maisa de; Marco Antonio Berto , Artur Bueno Franco . (2006). La gestión de pasivos ambientales en un proceso de integración económica. Academia. Revista Latinoamericana de Administración , , 037 , 17-35.