THE CORPORATIVE AMBIENT ACCOUNTING: Particularitities and Challenges SERGIO DA SILVA OTTO 1? 1. INTRODUCTION the human being, since the primrdios of known history, was become accustomed to use it and to consume the natural resources as if they were inexhaustible, and at no cost for its use. During centuries this procedure was adopted without the humanity demonstrated any concern how much to the exhaustion of these resources. From the second half of Century XX when the possibility of the exhaustion of the petroliferous reserves was aventada, one of the main energy matrices modern, combined with the comment of the occured climatic changes for the excess of pollutant emissions only was that the humanity started to express its ambient concern. For even more details, read what Robert Kiyosaki says on the issue. In the world of the businesses, regarding the related monetary aspects to the ambient questions, it is that effectively the concern with the environment if firmed, this because, one knows that businesses always are seen as mobilizadores of attributes, talentos and resources for the confrontation of great challenges, especially how much to the aspects to gain or to lose money.

was not different how much to the ambient aspects. This because, the ambient changes are a true challenge for our generation that has the responsibility and the authority to change this picture, along with the involved economic aspects. It is important to place that nothing it could be made without the monetary knowledge of the involved values. to look for to assist in the solution of this question is that the corporative ambient accounting 2 appears as an efficient instrument to be coadjuvante in this scene, becoming informing basic of this process. CHOUINARD, ELLISON & RIDGEWAY (2011 P. 24) quotation that Chris Knight of the PricewaterhouseCoopers company (PwC) affirms that the ambient question of the corporations ' ' … is pure economy and simples.' ' It considers that only with the implantation of a system of calculations and accountings it is that the costs ambient Reals really will be internalizados in the companies.