Potencial de redução da pegada de carbono e de custos variáveis em empreendimentos de pequeno porte: análise do impacto do consumo de energia elétrica em um salão de beleza de São Paulo

Accounting as an information science has increasingly important role in the promotion of Sustainable Development, because its systematic registration and control provides data about spending and investment with the environment as well as a possibility to minimize expenses or costs and assess the impact social and environmental business of the organization. The present study intends to collaborate with the development of methodologies of carbon emissions calculation in Small-sized Enterprises, with emphasis on the consumption of electricity, on the basis of a Beauty Salon analysis. Using exploratory, descriptive and applied research, the techniques used were direct observation, for the inventory of electronics equipment and not-structured interview of the owner for identification of subjective aspects and gather further details. Recently, Brazil has committed to reduce by 37% the emissions of greenhouse gases between 2005 and 2025 and by 43% in 2030. However, carbon footprint calculation is not always compatible with priorities and reality of small and micro companies, justifying this study which presents preliminary ideas in order to contribute to the minimization of environmental impacts arising from operations with require electrical energy to drive processes and equipment. Results indicate the possibility of reduction in CO2 emissions with small interventions for example, modifying the lighting design, with the use of light-emitting diodes (LED) in replacement of incandescent bulbs, opening possibilities of creation of public policies for sustainable consumption in this economic segment. Considering that profit increasing and cost reduction are reinforcement for Corporate Environmental Responsibility, the present study shows a simple way to collaborate on the achievement of Sao Paulo State Climate Change Policy and  Brazilian National Plan on Climate Change goals as well as the Intended Nationally Determined Contributions of COP21.