Socio-environmental accounting system in health management: a case study at the Vision Institute

摘要: In recent years, the society has increased pressure on institutions to improve their social and environmental efforts, in addition economic considerations decision-making internal behavior. This study analyzes applicability of socio-environmental management tools health care sector through partial application Environmental Management Accounting System called SICOGEA ”“ Generation 3. is an investigative descriptive case conducted at Vision Institute (Sao Paulo Studies Research Ophthalmology, Brazil), where information was collected semi-structured interviews. The results demonstrated that studied institution a level general sustainability 22.4%, which considered “Weak.” means although it conducts certain initiatives for management, may be causing damage environment.