As possibilidades de fortalecimento dos sistemas de gestão socioambiental corporativos através da legislação de isenção tributária
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Data
2018-02-06
Autores
Sá, Gustavo André Santana de
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Universidade Estadual Paulista (Unesp)
Resumo
Focados no atendimento das demandas legais, mercadológicas e no relacionamento com a comunidade, os sistemas de gestão das empresas e organizações constantemente voltam sua atenção para a redução de custos operacionais com os programas e ações socioambientais. Integrantes das chamadas “atividades meio”, as áreas de meio ambiente e responsabilidade social necessitam igualmente de planejamento, desenvolvimento, controle e melhoria com excelência, imprimindo um cenário de investimentos substanciais de recursos financeiros e humanos para atuar na obtenção e manutenção de licenças, certificações ambientais e na imagem socioambiental corporativa. Buscando melhorar continuamente os indicadores e quesitos que compõe sua demanda socioambiental, as empresas (Segundo Setor) necessitam formalizar parcerias entre si, com órgãos governamentais (Primeiro Setor) e com entidades da sociedade civil (Terceiro Setor). Através da celebração de parcerias entre empresas e entidades da sociedade civil chanceladas pela legislação tributária e ambiental, tem-se um cenário favorável para o desenvolvimento das ações socioambientais e consequente melhoria de resultados financeiros. Este trabalho apresenta uma visão das possibilidades de aplicação da legislação tributária de isenção fiscal como instrumento de fortalecimento da gestão socioambiental corporativa. Para tanto são relacionadas as legislações tributária e ambiental, bem como apresentadas as justificativas para que as empresas possam usufruir dos mecanismos de renúncia fiscal aplicada às ações socioambientais por elas desenvolvidas, seja para a obtenção ou manutenção de licenças e certificações ambientais ou para o desenvolvimento de programas e projetos que beneficiem seus empregados, familiares dos empregados e comunidade onde tais empresas desenvolvam suas atividades. Em seguida é realizado um estudo de caso de uma empresa do setor elétrico nacional, através de análise das práticas corporativas socioambientais por ela desenvolvidas e da aplicação da metodologia proposta. Como resultado, além das conclusões referentes ao estudo de caso e sua repercussão para o sistema de gestão socioambiental da empresa estudada, o trabalho apresenta um protocolo padrão para que outras empresas e organizações interessadas possam implementar a metodologia proposta, focando a obtenção de resultados positivos quanto à redução dos custos operacionais das atividades ligadas as áreas de meio ambiente e responsabilidade social corporativa
Focused on meeting legal, market and community demands, management systems of companies and organizations constantly turn their attention to the reduction and adaptation of operational costs with social and environmental programs, projects and actions. As part of socalled "middle activities", the environment and social responsibility areas also need planning, development, control and improvement with excellence, giving a scenario of substantial investment of financial and human resources to act in obtaining and maintaining licenses, certifications Environmental and corporate social-environmental image. In order to continuously improve the indicators and requirements that make up their social and environmental demand, companies (Second Sector) need to formalize partnerships among themselves, with government agencies (First Sector) and with civil society entities (Third Sector). Through the conclusion of partnerships between companies and civil society entities that are channeled through tax and environmental legislation, there is a favorable scenario for the development of socio-environmental actions and consequent improving of financial results. This paper presents a systematic view of the possibilities of applying tax exemption legislation as a tool to strengthen corporate social and environmental management. In order to do so, tax and environmental laws are related, as well as justifications for companies to use the fiscal waiver mechanisms applied to the socio-environmental actions developed by them, either to obtain or maintain environmental licenses or certifications or to develop Programs and projects that benefit its employees, employees' families and the community where these companies carry out their activities. Next, a case study of a company of the national electric sector is carried out, through an analysis of the social and environmental corporate practices developed by it and of the application of the proposed methodology. As a result, in addition to the conclusions regarding the case study and its repercussion for the socio-environmental management system of the company studied, the paper present a standard roadmap for other companies and organizations interested in implementing the proposed methodology, focusing on obtaining positive results. To the reduction of the operational costs of activities related to the areas of environment and corporate social accountability
Focused on meeting legal, market and community demands, management systems of companies and organizations constantly turn their attention to the reduction and adaptation of operational costs with social and environmental programs, projects and actions. As part of socalled "middle activities", the environment and social responsibility areas also need planning, development, control and improvement with excellence, giving a scenario of substantial investment of financial and human resources to act in obtaining and maintaining licenses, certifications Environmental and corporate social-environmental image. In order to continuously improve the indicators and requirements that make up their social and environmental demand, companies (Second Sector) need to formalize partnerships among themselves, with government agencies (First Sector) and with civil society entities (Third Sector). Through the conclusion of partnerships between companies and civil society entities that are channeled through tax and environmental legislation, there is a favorable scenario for the development of socio-environmental actions and consequent improving of financial results. This paper presents a systematic view of the possibilities of applying tax exemption legislation as a tool to strengthen corporate social and environmental management. In order to do so, tax and environmental laws are related, as well as justifications for companies to use the fiscal waiver mechanisms applied to the socio-environmental actions developed by them, either to obtain or maintain environmental licenses or certifications or to develop Programs and projects that benefit its employees, employees' families and the community where these companies carry out their activities. Next, a case study of a company of the national electric sector is carried out, through an analysis of the social and environmental corporate practices developed by it and of the application of the proposed methodology. As a result, in addition to the conclusions regarding the case study and its repercussion for the socio-environmental management system of the company studied, the paper present a standard roadmap for other companies and organizations interested in implementing the proposed methodology, focusing on obtaining positive results. To the reduction of the operational costs of activities related to the areas of environment and corporate social accountability
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Palavras-chave
Gestão Socioambiental, Isenção Tributária, Redução de Custos, Socio-environmental Management, Tax Exemption, Cost Reduction, Gestão ambiental, Isenção tributária, Responsabilidade social