SICOGEA Method as a Sustainability Calculation for Condominiums

Solutio Administração de Condomínios LTDA, Brazil

Abstract: This paper aims to improve the knowledge in environmental accounting for condominium management, developing a sustainability calculation which follows the method established by the Environmental Management Accounting System (SICOGEA). Therefore, a verification sheet was created, focused on the condominium reality, which allows the extraction of results from its environmental culture. Thus, the SICOGEA method was adapted and applied in a horizontal residential condominium in the city of Feira de Santana, State of Bahia, during April, May and June 2019, to verify whether the environmental sustainability index can be measured and determined. At the end of the study, the condominium sustainability index of 62.38% proves that, in addition to complying with the current legislation, there is a pursuit to value the environment, although there is still room for improvement in its environmental management. The research result clearly indicates the possibility of applying SICOGEA for condominiums.