Foram encontradas 70 questões.
Uma empresa S.A. adquire um terreno em uma combinação de negócios, que atualmente é usado para fins industriais, como um local para uma fábrica. Terrenos próximos foram recentemente desenvolvidos para uso residencial, como locais para edifícios de apartamentos de grande altura. A empresa S.A. avalia que o terreno atualmente usado como local para a fábrica poderia ser desenvolvido para uso residencial. Para poder decidir, observou as seguintes condições:
a. Valor do terreno como uso industrial
Valor atual do terreno para fins industriais: R$ 1.500.000,00
Valor dos ativos (fábrica e outros ativos): R$ 3.000.000,00
b. Valor do terreno como uso residencial
Valor do terreno como um local vazio para uso residencial: R$ 3.200.000,00
Custos de demolição da fábrica: R$ 400.000,00
Outros custos para converter o terreno (incluindo incertezas sobre a conversão): R$ 300.000,00
Considerando-se as informações apresentadas e os preceitos do CPC 46, o uso do terreno terá melhor utilização de maneira
Provas
Uma empresa S.A. está preparando suas demonstrações financeiras para reporte em 31 de dezembro de 2024 e, para isso, está analisando o tratamento contábil adequado para cada uma das seguintes situações.
1. Durante o ano, foi movida uma ação cível contra a empresa. O cenário A indica perda de R$ 350.000,00, com 30% de probabilidade de ocorrência; o cenário B indica perda de R$ 250.000,00, com 40% de probabilidade de ocorrência; e o cenário C indica perda de R$ 60.000,00, com 30% de probabilidade de ocorrência. A opinião do consultor jurídico da empresa é que há provável chance de perda, mas há grande variabilidade na expectativa dos desembolsos futuros, além de as diferenças entre as probabilidades de ocorrência serem pequenas.
2. A empresa opera lucrativamente a partir de diversas fábricas e decidiu transferir uma das operações para uma nova fábrica. O arrendamento da antiga fábrica ainda possui um prazo de 5 anos. O arrendamento não pode ser cancelado, e a fábrica não pode ser sublocada. A empresa determinou que há custos inevitáveis nesse caso, pois as obrigações do contrato excedem os benefícios econômicos que se esperam ao longo do contrato. O custo para liquidar o antigo arrendamento é de R$ 950.000,00 e não está incluído na obrigação de aluguel.
3.Está em curso um litígio para a recuperação de R$ 1.300.000,00 em impostos. Tanto os consultores jurídicos quanto os diretores acreditam que é provável que essa ação seja bem-sucedida e a empresa receba esse valor.
Considerando-se as informações apresentadas e os preceitos do CPC 25, identificou-se que há necessidade de reconhecer uma provisão na
Provas
Uma empresa S.A. apresentou as seguintes informações em sua Demonstração do Resultado do Exercício de 20X4.
|
Receitas |
R$ 1.000.000 |
|
Custo dos produtos vendidos |
R$ 400.000 |
|
Lucro Bruto |
R$ 600.000 |
|
Despesas operacionais |
R$ 200.000 |
|
Depreciação |
R$ 40.000 |
|
Lucro Líquido |
R$ 360.000 |
Os seguintes dados foram compilados em relação aos produtos da empresa S.A., em 20X4.
|
Percentual de cada produto |
|||||
| A | B | C | D | E | |
|
Receitas |
34% | 47% | 9% | 8% |
2% |
|
Custo dos produtos vendidos |
46% | 44% | 3% | 2% |
5% |
|
Despesas operacionais |
30% | 44% | 15% | 5% |
6% |
|
Depreciação |
40% | 34% | 12% | 6% |
8% |
Considerando-se as informações apresentadas e os preceitos do CPC 22, verifica-se que a empresa S.A. deve divulgar
Provas
Uma empresa S.A. arrendou uma propriedade na qual foi descoberto petróleo no solo. Os poços nessa propriedade produziram 40.000 barris de petróleo durante o ano, que foram vendidos a um preço médio de R$ 60,00 por barril. Os recursos petrolíferos totais dessa propriedade são estimados em 500.000 barris. O arrendamento previa um pagamento total de R$ 1.500.000,00 ao arrendador (proprietário), antes que a perfuração pudesse ser iniciada, e um aluguel anual de R$ 62.000,00. Um prêmio de 10% do preço de venda de cada barril de petróleo extraído é pago anualmente ao arrendador. Além disso, a empresa S.A. (arrendatária) deverá limpar todos os resíduos e detritos da perfuração e suportar os custos de recondicionamento da terra quando os poços forem abandonados. O justo valor estimado, no momento do arrendamento, dessa limpeza e desse recondicionamento, é de R$ 100.000,00.
Considerando-se as informações apresentadas, verifica-se que o cálculo do resultado anual dessa operação em relação à propriedade arrendada pela empresa S.A., em reais, será de
Provas
- Demonstrações ContábeisDRE: Demonstração do Resultado do Exercício
- Normas ContábeisCPCsCPC 18: Investimento em Coligada e Controle em ConjuntoMétodo de Custo
Uma empresa S.A. do ramo de shopping centers apresentou as seguintes informações: Demonstração do Resultado do Exercício, Nota Explicativa e extrato da Demonstração dos Fluxos de Caixa. A empresa reconhece seus shopping centers como propriedades para investimentos e as avalia pelo método do custo.
|
Demonstração do Resultado do Exercício |
20X4 |
|
Receita operacional líquida |
2.000.000 |
|
Custo dos serviços prestados |
300.000 |
|
Lucro Bruto |
1.700.000 |
|
Receitas (despesas) operacionais |
|
|
Despesas administrativas - Sede |
120.000 |
|
Despesas administrativas - Propriedades |
80.000 |
|
Resultado de Equivalência Patrimonial |
50.000 |
|
Depreciações e amortizações |
30.000 |
|
Lucro operacional antes do resultado financeiro |
1.420.000 |
|
Despesa financeira |
150.000 |
|
Receita financeira |
70.000 |
|
Lucro antes dos impostos |
1.340.000 |
|
Impostos |
150.000 |
|
Lucro Líquido |
1.190.000 |
Nota explicativa – Abertura dos custos por natureza
Durante o exercício findo, em 31 de dezembro de 20X4, a empresa incorreu em custos decorrentes da participação nos condomínios civis dos shoppings em operação e em custos de depreciação das propriedades para investimentos.
|
Demonstração dos Fluxos de Caixa (extrato) |
20X4 |
|
Fluxo de caixa de atividades operacionais |
|
|
Lucro líquido |
1.190.000 |
|
Ajustes: |
|
|
Depreciações e amortizações |
220.000 |
|
Equivalência Patrimonial |
50.000 |
|
Perdas estimadas para crédito de liquidação duvidosa |
60.000 |
|
Contas a receber não faturadas |
30.000 |
Considerando-se as informações apresentadas, identificou-se um Ebitda, em reais, de:
Provas
Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth
1 Sustainability is out, regeneration is in. According
to a 2019 survey by ReGenFriends, nearly 80%
of US consumers prefer “regenerative” brands to
“sustainable” brands. Gen Y and Z consumers find
the notion of “sustainability” too passive. They want
to buy from regenerative businesses that embody
and practice the three noble qualities found in all
living systems: renewal, restoration and growth.
Regeneration goes beyond sustainability by creating
a deeper and wider socioeconomic impact.
2 Sustainable brands strive to just do less harm
to the planet. Regenerative businesses go beyond
sustainability and fight to do more good to society
and the planet. Specifically, regenerative firms seek
to boost the health and vitality of people, places and
the planet simultaneously in a synergistic manner.
In doing so, there is a growing body of evidence to
suggest that regenerative businesses can achieve
far better financial performance and impact than their
sustainability-focused peers.
3 In the Amazon, we find an example of how
regeneration works in practice. The murumuru is
a palm tree that grows in the Amazon forest. The
Amazon’s indigenous peoples chop this palm tree
down and use its wood to produce and sell items
such as brooms. As it happens, we can obtain a
highly moisturizing butter from the seeds of this palm
tree, which is very efficient at repairing and renewing
damaged hair. The value of these seeds is seven
times greater than that of this palm tree’s wood. As
such, people in the Amazon can generate seven times
more economic value by preserving the murumuru
tree than cutting it. Businesses are taking notice.
Natura, a Brazilian cosmetics firm, is collaborating
with Amazonian Indigenous people to ethically source
murumuru butter for a variety of hair care products,
using their traditional farming techniques. This
mutually beneficial collaboration means indigenous
communities are regenerating themselves and the
planet along three complementary dimensions:
economic, socio-cultural and environmental.
4 But it’s not just natural ecosystems that can benefit
from prioritizing regeneration. Human ecosystems,
too, stand to benefit. Regenerative businesses also
strive to boost the health and vitality of individuals
and communities, especially in aging societies.
Take Japan, a country that is aging rapidly. 30% of
its population is already over 65. The average life
expectancy of its citizens is 84 years. Sadly, longevity
doesn’t promise vitality.
5 Meiji Yasuda is Japan’s oldest largest life
insurance firm. During Covid-19, the firm realized that
its true mission should be to boost people’s vitality
rather than protect them from death. In April 2020,
the firm launched a 10-year plan to evolve the life
insurance firm into a life regeneration company. This
strategy calls for prolonging the healthy life expectancy
of its clients and vitalizing local communities across
Japan where the firm operates. Meiji Yasuda is
investing in new partnerships and technologies
to promote preventive healthcare in Japan. For
instance, it teamed up with the National Cerebral and
Cardiovascular Center in Japan to develop new digital
tools that can help its clients anticipate and prevent
cardiovascular problems.
6 To get buy-in from internal and external
stakeholders, businesses should explain how
their triple regeneration strategy – the synergistic
revitalization of people, places and the planet –
could yield great economic and social value for all
stakeholders. Visionary food companies and apparel
makers like Danone, General Mills, Eileen Fisher,
Illycaffè and Patagonia are investing in regenerative
agriculture. They are doing it not only because it
drastically reduces water use and emissions, boosts
soil fertility and improves animal welfare, but also
because it enhances the livelihoods of financially-
challenged farmers.
7 Promising place-based economic development
initiatives exist in disadvantaged communities
across the US that use a holistic approach to
regenerate people, places and the biodiversity
altogether. By joining these initiatives, businesses
can accelerate their own transition to a regenerative
model. For instance, Reimagine Appalachia (RI) is a
multi-stakeholder coalition that aims to revitalize
abandoned coal mines and restore the natural
ecosystems in Appalachia. RI is supporting the
Appalachian Regional Reforestation Initiative, while
also creating jobs and economic opportunities in the
region.
8 Given the climate urgency, it is time that
businesses think and act beyond sustainability. They
must evolve into regenerative businesses that renew,
restore and grow people, places and the planet
synergistically.
Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.
In the fragment of paragraph 7 “For instance, Reimagine Appalachia (RI) is a multi-stakeholder coalition that aims to revitalize abandoned coal mines and restore the natural ecosystems in Appalachia”, the term “for instance” establishes cohesion by means of indicating a/an
Provas
Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth
1 Sustainability is out, regeneration is in. According
to a 2019 survey by ReGenFriends, nearly 80%
of US consumers prefer “regenerative” brands to
“sustainable” brands. Gen Y and Z consumers find
the notion of “sustainability” too passive. They want
to buy from regenerative businesses that embody
and practice the three noble qualities found in all
living systems: renewal, restoration and growth.
Regeneration goes beyond sustainability by creating
a deeper and wider socioeconomic impact.
2 Sustainable brands strive to just do less harm
to the planet. Regenerative businesses go beyond
sustainability and fight to do more good to society
and the planet. Specifically, regenerative firms seek
to boost the health and vitality of people, places and
the planet simultaneously in a synergistic manner.
In doing so, there is a growing body of evidence to
suggest that regenerative businesses can achieve
far better financial performance and impact than their
sustainability-focused peers.
3 In the Amazon, we find an example of how
regeneration works in practice. The murumuru is
a palm tree that grows in the Amazon forest. The
Amazon’s indigenous peoples chop this palm tree
down and use its wood to produce and sell items
such as brooms. As it happens, we can obtain a
highly moisturizing butter from the seeds of this palm
tree, which is very efficient at repairing and renewing
damaged hair. The value of these seeds is seven
times greater than that of this palm tree’s wood. As
such, people in the Amazon can generate seven times
more economic value by preserving the murumuru
tree than cutting it. Businesses are taking notice.
Natura, a Brazilian cosmetics firm, is collaborating
with Amazonian Indigenous people to ethically source
murumuru butter for a variety of hair care products,
using their traditional farming techniques. This
mutually beneficial collaboration means indigenous
communities are regenerating themselves and the
planet along three complementary dimensions:
economic, socio-cultural and environmental.
4 But it’s not just natural ecosystems that can benefit
from prioritizing regeneration. Human ecosystems,
too, stand to benefit. Regenerative businesses also
strive to boost the health and vitality of individuals
and communities, especially in aging societies.
Take Japan, a country that is aging rapidly. 30% of
its population is already over 65. The average life
expectancy of its citizens is 84 years. Sadly, longevity
doesn’t promise vitality.
5 Meiji Yasuda is Japan’s oldest largest life
insurance firm. During Covid-19, the firm realized that
its true mission should be to boost people’s vitality
rather than protect them from death. In April 2020,
the firm launched a 10-year plan to evolve the life
insurance firm into a life regeneration company. This
strategy calls for prolonging the healthy life expectancy
of its clients and vitalizing local communities across
Japan where the firm operates. Meiji Yasuda is
investing in new partnerships and technologies
to promote preventive healthcare in Japan. For
instance, it teamed up with the National Cerebral and
Cardiovascular Center in Japan to develop new digital
tools that can help its clients anticipate and prevent
cardiovascular problems.
6 To get buy-in from internal and external
stakeholders, businesses should explain how
their triple regeneration strategy – the synergistic
revitalization of people, places and the planet –
could yield great economic and social value for all
stakeholders. Visionary food companies and apparel
makers like Danone, General Mills, Eileen Fisher,
Illycaffè and Patagonia are investing in regenerative
agriculture. They are doing it not only because it
drastically reduces water use and emissions, boosts
soil fertility and improves animal welfare, but also
because it enhances the livelihoods of financially-
challenged farmers.
7 Promising place-based economic development
initiatives exist in disadvantaged communities
across the US that use a holistic approach to
regenerate people, places and the biodiversity
altogether. By joining these initiatives, businesses
can accelerate their own transition to a regenerative
model. For instance, Reimagine Appalachia (RI) is a
multi-stakeholder coalition that aims to revitalize
abandoned coal mines and restore the natural
ecosystems in Appalachia. RI is supporting the
Appalachian Regional Reforestation Initiative, while
also creating jobs and economic opportunities in the
region.
8 Given the climate urgency, it is time that
businesses think and act beyond sustainability. They
must evolve into regenerative businesses that renew,
restore and grow people, places and the planet
synergistically.
Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.
In the section of paragraph 3 “The Amazon’s indigenous peoples chop this palm tree down and use its wood to produce and sell items such as brooms.”, the pronoun “its” refers to
Provas
Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth
1 Sustainability is out, regeneration is in. According
to a 2019 survey by ReGenFriends, nearly 80%
of US consumers prefer “regenerative” brands to
“sustainable” brands. Gen Y and Z consumers find
the notion of “sustainability” too passive. They want
to buy from regenerative businesses that embody
and practice the three noble qualities found in all
living systems: renewal, restoration and growth.
Regeneration goes beyond sustainability by creating
a deeper and wider socioeconomic impact.
2 Sustainable brands strive to just do less harm
to the planet. Regenerative businesses go beyond
sustainability and fight to do more good to society
and the planet. Specifically, regenerative firms seek
to boost the health and vitality of people, places and
the planet simultaneously in a synergistic manner.
In doing so, there is a growing body of evidence to
suggest that regenerative businesses can achieve
far better financial performance and impact than their
sustainability-focused peers.
3 In the Amazon, we find an example of how
regeneration works in practice. The murumuru is
a palm tree that grows in the Amazon forest. The
Amazon’s indigenous peoples chop this palm tree
down and use its wood to produce and sell items
such as brooms. As it happens, we can obtain a
highly moisturizing butter from the seeds of this palm
tree, which is very efficient at repairing and renewing
damaged hair. The value of these seeds is seven
times greater than that of this palm tree’s wood. As
such, people in the Amazon can generate seven times
more economic value by preserving the murumuru
tree than cutting it. Businesses are taking notice.
Natura, a Brazilian cosmetics firm, is collaborating
with Amazonian Indigenous people to ethically source
murumuru butter for a variety of hair care products,
using their traditional farming techniques. This
mutually beneficial collaboration means indigenous
communities are regenerating themselves and the
planet along three complementary dimensions:
economic, socio-cultural and environmental.
4 But it’s not just natural ecosystems that can benefit
from prioritizing regeneration. Human ecosystems,
too, stand to benefit. Regenerative businesses also
strive to boost the health and vitality of individuals
and communities, especially in aging societies.
Take Japan, a country that is aging rapidly. 30% of
its population is already over 65. The average life
expectancy of its citizens is 84 years. Sadly, longevity
doesn’t promise vitality.
5 Meiji Yasuda is Japan’s oldest largest life
insurance firm. During Covid-19, the firm realized that
its true mission should be to boost people’s vitality
rather than protect them from death. In April 2020,
the firm launched a 10-year plan to evolve the life
insurance firm into a life regeneration company. This
strategy calls for prolonging the healthy life expectancy
of its clients and vitalizing local communities across
Japan where the firm operates. Meiji Yasuda is
investing in new partnerships and technologies
to promote preventive healthcare in Japan. For
instance, it teamed up with the National Cerebral and
Cardiovascular Center in Japan to develop new digital
tools that can help its clients anticipate and prevent
cardiovascular problems.
6 To get buy-in from internal and external
stakeholders, businesses should explain how
their triple regeneration strategy – the synergistic
revitalization of people, places and the planet –
could yield great economic and social value for all
stakeholders. Visionary food companies and apparel
makers like Danone, General Mills, Eileen Fisher,
Illycaffè and Patagonia are investing in regenerative
agriculture. They are doing it not only because it
drastically reduces water use and emissions, boosts
soil fertility and improves animal welfare, but also
because it enhances the livelihoods of financially-
challenged farmers.
7 Promising place-based economic development
initiatives exist in disadvantaged communities
across the US that use a holistic approach to
regenerate people, places and the biodiversity
altogether. By joining these initiatives, businesses
can accelerate their own transition to a regenerative
model. For instance, Reimagine Appalachia (RI) is a
multi-stakeholder coalition that aims to revitalize
abandoned coal mines and restore the natural
ecosystems in Appalachia. RI is supporting the
Appalachian Regional Reforestation Initiative, while
also creating jobs and economic opportunities in the
region.
8 Given the climate urgency, it is time that
businesses think and act beyond sustainability. They
must evolve into regenerative businesses that renew,
restore and grow people, places and the planet
synergistically.
Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.
In the fragment of paragraph 2 “regenerative firms seek to boost the health and vitality of people, places and the planet simultaneously”, the term “simultaneously” means
Provas
Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth
1 Sustainability is out, regeneration is in. According
to a 2019 survey by ReGenFriends, nearly 80%
of US consumers prefer “regenerative” brands to
“sustainable” brands. Gen Y and Z consumers find
the notion of “sustainability” too passive. They want
to buy from regenerative businesses that embody
and practice the three noble qualities found in all
living systems: renewal, restoration and growth.
Regeneration goes beyond sustainability by creating
a deeper and wider socioeconomic impact.
2 Sustainable brands strive to just do less harm
to the planet. Regenerative businesses go beyond
sustainability and fight to do more good to society
and the planet. Specifically, regenerative firms seek
to boost the health and vitality of people, places and
the planet simultaneously in a synergistic manner.
In doing so, there is a growing body of evidence to
suggest that regenerative businesses can achieve
far better financial performance and impact than their
sustainability-focused peers.
3 In the Amazon, we find an example of how
regeneration works in practice. The murumuru is
a palm tree that grows in the Amazon forest. The
Amazon’s indigenous peoples chop this palm tree
down and use its wood to produce and sell items
such as brooms. As it happens, we can obtain a
highly moisturizing butter from the seeds of this palm
tree, which is very efficient at repairing and renewing
damaged hair. The value of these seeds is seven
times greater than that of this palm tree’s wood. As
such, people in the Amazon can generate seven times
more economic value by preserving the murumuru
tree than cutting it. Businesses are taking notice.
Natura, a Brazilian cosmetics firm, is collaborating
with Amazonian Indigenous people to ethically source
murumuru butter for a variety of hair care products,
using their traditional farming techniques. This
mutually beneficial collaboration means indigenous
communities are regenerating themselves and the
planet along three complementary dimensions:
economic, socio-cultural and environmental.
4 But it’s not just natural ecosystems that can benefit
from prioritizing regeneration. Human ecosystems,
too, stand to benefit. Regenerative businesses also
strive to boost the health and vitality of individuals
and communities, especially in aging societies.
Take Japan, a country that is aging rapidly. 30% of
its population is already over 65. The average life
expectancy of its citizens is 84 years. Sadly, longevity
doesn’t promise vitality.
5 Meiji Yasuda is Japan’s oldest largest life
insurance firm. During Covid-19, the firm realized that
its true mission should be to boost people’s vitality
rather than protect them from death. In April 2020,
the firm launched a 10-year plan to evolve the life
insurance firm into a life regeneration company. This
strategy calls for prolonging the healthy life expectancy
of its clients and vitalizing local communities across
Japan where the firm operates. Meiji Yasuda is
investing in new partnerships and technologies
to promote preventive healthcare in Japan. For
instance, it teamed up with the National Cerebral and
Cardiovascular Center in Japan to develop new digital
tools that can help its clients anticipate and prevent
cardiovascular problems.
6 To get buy-in from internal and external
stakeholders, businesses should explain how
their triple regeneration strategy – the synergistic
revitalization of people, places and the planet –
could yield great economic and social value for all
stakeholders. Visionary food companies and apparel
makers like Danone, General Mills, Eileen Fisher,
Illycaffè and Patagonia are investing in regenerative
agriculture. They are doing it not only because it
drastically reduces water use and emissions, boosts
soil fertility and improves animal welfare, but also
because it enhances the livelihoods of financially-
challenged farmers.
7 Promising place-based economic development
initiatives exist in disadvantaged communities
across the US that use a holistic approach to
regenerate people, places and the biodiversity
altogether. By joining these initiatives, businesses
can accelerate their own transition to a regenerative
model. For instance, Reimagine Appalachia (RI) is a
multi-stakeholder coalition that aims to revitalize
abandoned coal mines and restore the natural
ecosystems in Appalachia. RI is supporting the
Appalachian Regional Reforestation Initiative, while
also creating jobs and economic opportunities in the
region.
8 Given the climate urgency, it is time that
businesses think and act beyond sustainability. They
must evolve into regenerative businesses that renew,
restore and grow people, places and the planet
synergistically.
Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.
In the sentence of paragraph 1 “Regeneration goes beyond sustainability by creating a deeper and wider socioeconomic impact.”, the words “deeper” and “wider” are formed by the addition of a suffix.
The same suffix is found in
Provas
Regeneration: Why businesses are moving beyond sustainability and thinking about regrowth
1 Sustainability is out, regeneration is in. According
to a 2019 survey by ReGenFriends, nearly 80%
of US consumers prefer “regenerative” brands to
“sustainable” brands. Gen Y and Z consumers find
the notion of “sustainability” too passive. They want
to buy from regenerative businesses that embody
and practice the three noble qualities found in all
living systems: renewal, restoration and growth.
Regeneration goes beyond sustainability by creating
a deeper and wider socioeconomic impact.
2 Sustainable brands strive to just do less harm
to the planet. Regenerative businesses go beyond
sustainability and fight to do more good to society
and the planet. Specifically, regenerative firms seek
to boost the health and vitality of people, places and
the planet simultaneously in a synergistic manner.
In doing so, there is a growing body of evidence to
suggest that regenerative businesses can achieve
far better financial performance and impact than their
sustainability-focused peers.
3 In the Amazon, we find an example of how
regeneration works in practice. The murumuru is
a palm tree that grows in the Amazon forest. The
Amazon’s indigenous peoples chop this palm tree
down and use its wood to produce and sell items
such as brooms. As it happens, we can obtain a
highly moisturizing butter from the seeds of this palm
tree, which is very efficient at repairing and renewing
damaged hair. The value of these seeds is seven
times greater than that of this palm tree’s wood. As
such, people in the Amazon can generate seven times
more economic value by preserving the murumuru
tree than cutting it. Businesses are taking notice.
Natura, a Brazilian cosmetics firm, is collaborating
with Amazonian Indigenous people to ethically source
murumuru butter for a variety of hair care products,
using their traditional farming techniques. This
mutually beneficial collaboration means indigenous
communities are regenerating themselves and the
planet along three complementary dimensions:
economic, socio-cultural and environmental.
4 But it’s not just natural ecosystems that can benefit
from prioritizing regeneration. Human ecosystems,
too, stand to benefit. Regenerative businesses also
strive to boost the health and vitality of individuals
and communities, especially in aging societies.
Take Japan, a country that is aging rapidly. 30% of
its population is already over 65. The average life
expectancy of its citizens is 84 years. Sadly, longevity
doesn’t promise vitality.
5 Meiji Yasuda is Japan’s oldest largest life
insurance firm. During Covid-19, the firm realized that
its true mission should be to boost people’s vitality
rather than protect them from death. In April 2020,
the firm launched a 10-year plan to evolve the life
insurance firm into a life regeneration company. This
strategy calls for prolonging the healthy life expectancy
of its clients and vitalizing local communities across
Japan where the firm operates. Meiji Yasuda is
investing in new partnerships and technologies
to promote preventive healthcare in Japan. For
instance, it teamed up with the National Cerebral and
Cardiovascular Center in Japan to develop new digital
tools that can help its clients anticipate and prevent
cardiovascular problems.
6 To get buy-in from internal and external
stakeholders, businesses should explain how
their triple regeneration strategy – the synergistic
revitalization of people, places and the planet –
could yield great economic and social value for all
stakeholders. Visionary food companies and apparel
makers like Danone, General Mills, Eileen Fisher,
Illycaffè and Patagonia are investing in regenerative
agriculture. They are doing it not only because it
drastically reduces water use and emissions, boosts
soil fertility and improves animal welfare, but also
because it enhances the livelihoods of financially-
challenged farmers.
7 Promising place-based economic development
initiatives exist in disadvantaged communities
across the US that use a holistic approach to
regenerate people, places and the biodiversity
altogether. By joining these initiatives, businesses
can accelerate their own transition to a regenerative
model. For instance, Reimagine Appalachia (RI) is a
multi-stakeholder coalition that aims to revitalize
abandoned coal mines and restore the natural
ecosystems in Appalachia. RI is supporting the
Appalachian Regional Reforestation Initiative, while
also creating jobs and economic opportunities in the
region.
8 Given the climate urgency, it is time that
businesses think and act beyond sustainability. They
must evolve into regenerative businesses that renew,
restore and grow people, places and the planet
synergistically.
Available at: https://www.weforum.org/agenda/2024/06/businesses-are-moving-beyond-sustainability-welcome-to-the-age-ofregeneration/. Retrieved on: Jun 14, 2024. Adapted.
The main purpose of the text is to
Provas
Caderno Container