Cota de Reserva Ambiental - CRA: alternativa viável para atender a legislação sem a formação da reserva legal

Abstract

The protection and conservation of the environment have become a concern for companies and society in general and agribusiness which is considered the major cause of environmental damage. This because it is closely related to the environment. In order to regulate and order the environmental exploitation, the Government established in its constituent Law 12 651/2012 called the New Brazilian Forest Code. Many discussions arise on this issue, because if one side has environmentalists who advocate the creation of the code, the other are the large farmers, who see the code as an inflexibility of Brazilian agriculture. Thus, there was a survey, case study in a farm based in the city of Maracaju / MS. This city is a region of intense agricultural activity, and as in other regions of the country, many farmers still do not recognize the advantages and improvements that the service of such legislation can generate. Therefore, the objective of this study is to evaluate the advantages of adopting the CRA (Dimension Environmental Reserve) as an alternative to replace the area that should be allocated to the legal reserve in rural properties required by law. Through the survey of the statements of the last five years results of agriculture explored and considering the percentage of 20% for registration of the Legal Reserve, an analysis of the annual profit with the use of the area for RL was held. Because the producer to have more available area, activity's results showed an increase in profit with the use of the area for the RL, and that this amount updated present values can be used as an alternative to investing in a CRA. So the producer may run at 100% its arable land, and that income can afford the investment in a CRA. Thus the producer meets the law, cooperate with the environment and maintains its stable income.