1 resultado para Corporate and social and environmental accounting practices
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Resumo:
A strategic planning process has been implemented at the Brazilian Agricultural Research Agency (Embrapa) to introduce sustainable development objectives in all steps of agricultural Research and Development. An essential component of the institutional mission statement hence devised has called for the systematic assessment of social and environmental impacts (in addition to the traditionally studied economic ones) of all technology innovations resulting from R&D. The proposed approach emphasizes the interest of promoting close interaction between R&D teams and technology-adopting producers, under actual field contexts, in order to improve both the technology development and the demand probing processes. Given the multiplicity of technological applications ensuing from Embrapa?s very broad research encompassment, and the variety of environmental and productive contexts involved, a customized impact assessment system has been proposed. Directed at the appraisal of agricultural technology development research projects (ex-ante) as well as their ensuing innovations (ex-post), the Ambitec-Agro System comprises a set of integrated socio-environmental indicators, constructed in modules suited to Agricultural, Animal husbandry, and Agro-industrial activities, besides a specific module for Social Impact Assessment. The system has been routinely applied in technology appraisal in all of Embrapa?s Units, as a basis for their institutional performance evaluations, and toward the formulation of the annual Social Balance Report. Following the inception of this institutional technology appraisal initiative, several methodological innovations have been proposed within Embrapa, including technical improvements and applicability adaptations of the Ambitec-Agro system, and approaches to further-reaching objectives, such as the sustainable development of rural communities, and the environmental management of agricultural activities.