| DC Field | Value | Language |
|---|
| dc.contributor.author | França, José Antonio de | - |
| dc.contributor.author | Sousa, Isabela Ribeiro de | - |
| dc.contributor.author | Mendes, Paulo César Melo | - |
| dc.contributor.author | Vieira, Eduardo Tadeu | - |
| dc.contributor.author | Pereira, Clesia Camilo | - |
| dc.contributor.author | Nazaré, Sérgio Ricardo Miranda | - |
| dc.date.accessioned | 2023-11-29T13:45:58Z | - |
| dc.date.available | 2023-11-29T13:45:58Z | - |
| dc.date.issued | 2023-06-03 | - |
| dc.identifier.citation | FRANÇA, José Antonio de et al. Legal Amazon biome and Amazon fund: economic-financial sustainability and socio-environmental responsibility of civil society organizations. International Journal of Business and Management, [S.l.], v. 18, n. 4, 2023. DOI: https://doi.org/10.5539/ijbm.v18n4p113. Disponível em: https://ccsenet.org/journal/index.php/ijbm/article/view/0/48875. Acesso em: 29 nov. 2023. | pt_BR |
| dc.identifier.uri | http://repositorio2.unb.br/jspui/handle/10482/46926 | - |
| dc.language.iso | eng | pt_BR |
| dc.publisher | Canadian Center of Science and Education | pt_BR |
| dc.rights | Acesso Aberto | pt_BR |
| dc.title | Legal Amazon biome and Amazon fund : economic-financial sustainability and socio-environmental responsibility of civil society organizations | pt_BR |
| dc.type | Artigo | pt_BR |
| dc.subject.keyword | Fundo Amazônia | pt_BR |
| dc.subject.keyword | Terceiro setor | pt_BR |
| dc.subject.keyword | Prestação de contas | pt_BR |
| dc.subject.keyword | Organização de sociedade civil | pt_BR |
| dc.subject.keyword | Responsabilidade socioambiental | pt_BR |
| dc.rights.license | This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/). | pt_BR |
| dc.identifier.doi | https://doi.org/10.5539/ijbm.v18n4p113 | pt_BR |
| dc.description.abstract1 | This research evaluates the economic-financial sustainability and adherence to compliance and accountability
practices in civil society organizations (CSOs) with projects in the “Legal Amazon Biome”, supported with
resources from the Amazon Fund, in the protection of environmental thematic areas. The object of each project is
social and environmental responsibility and the primary data submitted for evaluation are recovered from the
financial statements of the CSOs in the time horizon from 2015 to 2017. The Fund manager is the National Bank
for Economic and Social Development (NBESD) and the governance , until then exercised by the Guiding
Committee of the Amazon Fund (CAF) and Technical Committee of the Amazon Fund (TCAF), was
discontinued in 2019, unilaterally by the Government of Brazil, resulting in an increase in the environmental
degradation of the Biome by around 30% in 2019, compared to the previous year, in addition to the interruption
of contributions from donors and support for projects. The research results, using positivist methodology,
provide evidence that adherence to compliance and accountability practices is partial, contributing to fund
management and to the literature in subsequent investigations, but CSOs are not self-sustainable and the
available information does not allow evaluate the fulfillment of the object and of the UN's ESG agenda. | pt_BR |
| dc.contributor.affiliation | University of Brasília, Department of Accounting and Actuarial Sciences | pt_BR |
| dc.contributor.affiliation | University of Brasília | pt_BR |
| dc.contributor.affiliation | University of Brasília, Department of Accounting and Actuarial Sciences | pt_BR |
| dc.contributor.affiliation | University of Brasília, Department of Accounting and Actuarial Sciences | pt_BR |
| dc.contributor.affiliation | University of Brasília, Department of Accounting and Actuarial Sciences | pt_BR |
| dc.contributor.affiliation | University of Brasília, Department of Accounting and Actuarial Sciences | pt_BR |
| dc.description.unidade | Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) | pt_BR |
| dc.description.unidade | Departamento de Ciências Contábeis e Atuariais (FACE CCA) | pt_BR |
| Appears in Collections: | Artigos publicados em periódicos e afins
|
