03195naa a2200241 a 450000100080000000500110000800800410001902200140006010000240007424501190009826000090021752024820022665000170270865000330272565000210275865000110277965000250279065000180281565300160283365300210284970000180287077300650288821567132023-09-18       2023    bl uuuu     u00u1 u    #d  a2317-224X1 aRODRIGUES, V. D. V.  aContabilidade ambiental como aliada na descarbonização da cadeia da avicultura em Goiás.h[electronic resource]  c2023  aO objetivo deste artigo foi identificar como a contabilidade de gestão ambiental contribui com a descarbonização do frango de corte. A metodologia adotada foi o estudo de caso realizado em uma agroindústria de alimentos, de relevante importância econômica, em Goiás. Analisaram-se apenas ações de gestão de resíduos sólidos, estação de tratamento de efluentes químicos, fontes energéticas e emissões, e reflorestamento. A gestão ambiental já era uma preocupação da agroindústria, mas não havia um estudo com conhecimentos coordenados e sistematizados à luz da contabilidade ambiental, ou seja, de caráter científico. A contabilidade ambiental é uma opção viável, desde que haja monitoramento e assessoria de profissionais qualificados, tanto para a implementação do modelo quanto para o processo de análise das informações contabilmente apuradas. Abstract – The objective of this article was to identify how environmental management accounting contributes to the decarbonization of broilers. The methodology adopted was the case study conducted in a food agroindustry of relevant economic importance, in the state of Goiás, Brazil. Analyses were performed only for actions of solid waste management, treatment plant of chemical effluents, energy sources and emissions, and reforestation. Environmental management was already a concern for the agroindustry. However, there was no study with coordinated and systematized knowledge in the light of environmental accounting, that is, of a scientific nature. Environmental accounting is a viable option, if there is monitoring and advice from qualified professionals, both for the implementation of the model and for the process of analyzing the accounting information. Therefore, regarding the policy for pollution reduction and treatment of generated effluents, it manages to reduce the amount of biological sludge as a consequence of the reduction of materials and generated waste, and to remove 85% of the organic matter and 95% of oils and fatty acids from generated waste that can be recycled. Besides, it can promote the reduction of materials and energy per unit of product or service and favor competitiveness, while reducing threats to the environment. Therefore, the environmental management accounting is an essential tool for the development of the carbon footprint, as it shows elements to support the preparation of an inventory and mapping of environmental management practices.  aChicken meat  aEnvironmental sustainability  aCadeia Produtiva  aFrango  aIndústria Agrícola  aMeio Ambiente  aEcocontrole  aSustentabilidade1 aWANDER, A. E.  tRevista de Política Agrícolagv. 32, n. 2, p. 43-56, 2023.