A NOVA ERA DA CONTABILIDADE GOVERNAMENTAL

Da prestação de Contas à gestão de riscos de sustentabilidade na administração pública Amazônica

Abstract

Government accounting is undergoing a transformation, shifting from a traditional focus on accountability to a role strategically geared towards managing socio-environmental risks and supporting public decision-making. This movement is intensified by the adoption of the Brazilian Accounting Standards for Sustainability Assurance, notably NBC TDS 01 and NBC TDS 02, approved by the Federal Accounting Council in 2024, which establish parameters for the disclosure of financial information related to sustainability and climate, in convergence with the international standards IFRS S1 and IFRS S2 issued by the International Sustainability Standards Board, an organ of the IFRS Foundation. The Amazonian context, characterized by high biodiversity, social vulnerabilities, and economic pressures on natural resources, imposes reinforced responsibilities on public administration regarding governance, transparency, and the integration of environmental and social variables into planning and budget execution instruments. This article proposes an integrative approach between traditional public accounting and sustainability accounting, focusing on the specificities of public administration in the State of Amazonas. The methodology adopted is based on document analysis and bibliographic review, including recent accounting standards, budgetary legislation, official manuals, academic studies, and reports from oversight bodies. The results indicate that the new requirements for disclosure and risk governance raise the level of public accountability, but practical consolidation faces barriers related to technical capacity, metric standardization, systemic integration between budget and sustainability, and the availability of quality data. It concludes that the effective incorporation of sustainability accounting into Amazonian public management can strengthen social control, improve decision-making, and increase institutional resilience in the face of climate change and the region's socioeconomic challenges.