Disclosure Requirements for Environmental Financial Information: A Systematic Review of Accounting Standards Published in 2024
Disclosure Requirements for Environmental Financial Information: A Systematic Review of Accounting Standards Published in 2024
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1723Keywords:
Environmental accounting. Carbon credits. Environmental Disclosure. Environmental legislation. Brazilian accounting standardsAbstract
The research analyzes the accounting of environmental actions in Brazil, focusing on the disclosure requirements established by legislations enacted in 2024. The study aimed to examine the disclosure requirements of environmental financial information based on accounting standards published in 2024, which structure the recognition, measurement, and reporting of environmental assets and liabilities, such as carbon credits, as well as the environmental information required to be presented in financial statements. The methodology adopted was a systematic review, conducted according to the PRISMA 2020 protocol, using official sources and applying inclusion and exclusion criteria based on Bardin’s content analysis. Six normative documents were selected, including laws, resolutions, and technical pronouncements, which constituted the corpus of the investigation. The results highlight significant advances, such as Law No. 15.042/2024, which establishes the regulated carbon market, and CVM Resolution 223/2024, which makes the adoption of OCPC 10 mandatory for publicly traded companies. The pronouncements CTG 10, OCPC 10, and CBPS 01/02 also stand out, as they define technical criteria for the recognition and disclosure of environmental assets. The analysis showed that, although there are norms with high regulatory strength, challenges remain regarding practical implementation, methodological standardization, and the effectiveness of audits and penalties. It was concluded that the Brazilian legal and accounting framework has advanced significantly, but still requires greater consolidation and oversight to ensure transparency and reliability of environmental information.
Downloads
References
BARBOSA, L. A. S.; et al. Projeto de colaboração interprofissional em pandemia: reflexões de profissionais do Sistema Único de Saúde (SUS) sobre o trabalho em equipe. RSD, v. 9, n. 10, e2739108476, 2020. Disponível em: https://www.rsdjournal.org/index.php/rsd/article/view/8476 DOI: https://doi.org/10.33448/rsd-v9i10.8476
. Acesso em: 18 jul. 2021.
BARR, H. Competent to collaborate: towards a competency-based model for interprofessional education. Journal of Interprofessional Care, v. 12, n. 2, p. 181-187, 1998. DOI: https://doi.org/10.3109/13561829809014104
BARR, H. Interprofessional education: the genesis of a global movement. United Kingdom: Center for the Advancement of Interprofessional Care, 2015.
BECKER, H. S.; et al. Boys in white: student culture in medical school. New Brunswick: Transaction Publishers, 2009. Acesso em: 21 fev. 2018.
CANEPELLE, A. H.; et al. Colaboração interprofissional em equipes da rede de urgência e emergência na pandemia da Covid-19. Escola Anna Nery, v. 24, spe, e20200312, 2020. Disponível em: https://doi.org/10.1590/2177-9465-EAN-2020-0312 DOI: https://doi.org/10.1590/2177-9465-ean-2020-0312
. Acesso em: 18 ago. 2021.
COSTA, M. V.; PATRÍCIO, K. P.; CÂMARA, A. M. C. S.; et al. Pró-Saúde e PET-Saúde como espaços de educação interprofissional. Interface, v. 19, supl. 1, p. 709-720, 2015. DOI: https://doi.org/10.1590/1807-57622014.0994
D’AMOUR, D.; OANDASAN, I. Interprofessionality as the field of interprofessional practice and interprofessional education: an emerging concept. Journal of Interprofessional Care, v. 19, suppl. 1, p. 8-20, 2005. DOI: https://doi.org/10.1080/13561820500081604
FREIRE, J. R.; et al. Educação interprofissional nas políticas de reorientação da formação profissional em saúde no Brasil. Saúde em Debate, v. 43, n. spe1, p. 86-96, 2019. Disponível em: https://doi.org/10.1590/0103-11042019S107 DOI: https://doi.org/10.1590/0103-11042019s107
. Acesso em: 12 ago. 2021.
FRENK, J.; et al. Health professionals for a new century: transforming education to strengthen health systems in an interdependent world. The Lancet, v. 376, n. 9756, p. 1923-1958, 2010. Disponível em: https://www.thelancet.com/action/showPdf?pii=S0140-6736%2810%2961854-5 DOI: https://doi.org/10.1016/S0140-6736(10)61854-5
. Acesso em: 21 fev. 2018.
KÖRNER, M.; et al. Interprofessional teamwork and team interventions in chronic care: a systematic review. Journal of Interprofessional Care, v. 30, n. 1, p. 15-28, 2016. DOI: https://doi.org/10.3109/13561820.2015.1051616
MACÍAS, I. L.; et al. Formation in interprofessional education in nursing and medical students globally: scoping review. Investigación y Educación en Enfermería, v. 38, n. 2, e06, 2020. DOI: https://doi.org/10.17533/udea.iee.v38n2e06 DOI: https://doi.org/10.17533/udea.iee.v38n2e06
MATUDA, C. G.; AGUIAR, D. M. L.; FRAZÃO, P. Cooperação interprofissional e a Reforma Sanitária no Brasil: implicações para o modelo de atenção à saúde. Saúde e Sociedade, v. 22, n. 1, p. 173-186, 2013. DOI: https://doi.org/10.1590/S0104-12902013000100016
MENDES, E. V. As redes de atenção à saúde. Ciência & Saúde Coletiva, v. 15, n. 5, p. 2297-2305, 2010. DOI: https://doi.org/10.1590/S1413-81232010000500005
ORGANIZAÇÃO MUNDIAL DA SAÚDE. Marco para ação em educação interprofissional e prática colaborativa. Genebra: OMS, 2010.
PAN AMERICAN HEALTH ORGANIZATION. Interprofessional education in health care: improving human resource capacity to achieve universal health. Report of the meeting (Bogota, Colombia, 7-9 December 2016). Washington, D.C.: PAHO, 2017.
PEDUZZI, M. O SUS é interprofissional. Interface (Botucatu), v. 20, n. 56, p. 199-201, 2016. DOI: https://doi.org/10.1590/1807-57622015.0383
REEVES, S.; et al. Interprofessional education: effects on professional practice and healthcare outcomes (update). Cochrane Database of Systematic Reviews, v. 28, n. 3, CD002213, 2013. DOI: https://doi.org/10.1002/14651858.CD002213.pub3
REEVES, S. Developing and delivering practice-based interprofessional education. Berlin: Verlag Dr. Müller, 2008.
REEVES, S. Porque precisamos da educação interprofissional para um cuidado efetivo e seguro. Interface (Botucatu), v. 20, n. 56, p. 185-197, 2016. DOI: https://doi.org/10.1590/1807-57622014.0092
SANT’ANNA, L.; DIAS, H.; LIMA, T. M. A trajetória da política nacional de reorientação da formação profissional em saúde no SUS. Ciência & Saúde Coletiva, p. 1613-1624, 2013. DOI: https://doi.org/10.1590/S1413-81232013000600013
SHRADER, S.; et al. Interprofessional education and practice guide no. 7: development, implementation, and evaluation of a large-scale required interprofessional education foundational programme. Journal of Interprofessional Care, v. 30, n. 5, p. 615-619, 2016. DOI: https://doi.org/10.1080/13561820.2016.1189889
SILVA, J. A. M.; PEDUZZI, M.; ORCHARD, C.; et al. Educação interprofissional e prática colaborativa na Atenção Primária à Saúde. Revista da Escola de Enfermagem da USP, v. 49, supl. 2, p. 16-24, 2015. DOI: https://doi.org/10.1590/S0080-623420150000800003
SILVA, R. P.; BARCELOS, A. C.; HIRANO, B. Q. L.; et al. A experiência de alunos do PET-Saúde com a saúde indígena e o Programa Mais Médicos. Interface (Botucatu), v. 19, supl. 1, p. 1005-1014, 2015/2019. DOI: https://doi.org/10.1590/1807-57622014.1021
Downloads
Published
Issue
Section
Categories
License
Copyright (c) 2025 Alexandre Frederico Costa Bastos, Andrey Miranda dos Anjos, Elisângela Leitão de Oliveira (Autor)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This means you are free to:
- Share — copy and redistribute the material in any medium or format.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The use of this material is conditioned upon proper attribution to the original author(s), providing a link to the license, and indicating if changes were made. The license does not require permission from the author or the publisher as long as these conditions are met.
The Creative Commons license logo is displayed permanently in the footer of the journal.
The copyright of the manuscript can be retained by the authors without restrictions and can be requested at any time, even after publication in the journal.
