Abstract

MAMEDE ANDRADE, Eurídice Soares; COSENZA, José Paulo  and  PINGUELLI ROSA, Luiz. Climate change and business management: case study. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.481-512. ISSN 0123-1472.

This article examines the vulnerability of the Brazilian electrical energy sector facing the ecological impact produced by global climate change (GCC). The purpose of it lies in highlighting the importance of including environmental issues in the strategic planning of businesses in this market so that possible risks of their strategic-competitive performance can be reduced. The competitive situation of a public entity taking part in the Brazilian hydroelectric-sector is examined by means of SWOT analysis (Strengths, Weaknesses, Opportunities and Threats). In particular, it confirmed the need of this entity to preventively adapt to those changes, because vulnerability may negatively compromise its sustainable development.

Keywords : Environmental accounting; climate change; business risks; environmental vulnerability; economic sustainability; Electric Companies; Brazil; utilities, environmental issues; business; Power Consumption.

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