Resumo

ALVAREZ MARIN, Nelson. Approximate retrospective and reflections on environmental degradation. Dimens.empres. [online]. 2013, vol.11, n.2, pp.26-35. ISSN 1692-8563.

This document is to describe the theoretical positions and disagreement among neoclassical economists and economists those found in physics much more consistent support for theorizing, to move his field of study to the second law of thermodynamics - the law of entropy, to support their arguments in terms of the dissipation of energy and matter in the environment, in order to show that conventional economists to apply the circular pattern-market production-consumption and capital replacement, considered in their model the depletion of natural resources. In this way have been partakers with environmental degradation and pollution. For these reasons it was considered appropriate to note, from a systemic perspective, how is it possible to reconcile the two opposing schools of thought, thinking about the environmental situation as a relationship system / environment. For it was effected, a crawl from the 70s to the concern of international institutions and organizations, and civil society in general, by the search for alternative solutions to address the contemporary environment crisis, considering notions of sustainability and currents created from this category: the strong and weak sustainability. Understanding that the promotion of corporate social and environmental responsibility brought with devices that are directed to observe, monitor, and intervene afford actions impact these organizations to the environment such as: environmental auditing and environmental accounting.

Palavras-chave : Environment; entropy; system / environment; sustainability; environmental auditing; environmental accounting.

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