The liability that does not appear on the balance sheet
A contaminated site, a legal-reserve deficit, an expired permit or a remediation obligation does not show up in the fixed-asset ledger — yet it directly affects the asset's value, the viability of the operation and the price of a transaction. In due diligence, it is often the environmental liability that reopens the negotiation after everything has been agreed.
Since 2007 we have maintained our own environmental management consulting practice, integrated with our asset appraisals. That integration is the differentiator: instead of two disconnected engagements, the appraisal report already incorporates a reading of the asset's environmental situation — which changes the value, the risk and the recommendation.
Scope
- Environmental liability assessment — identification, characterization and quantification of obligations attached to the asset, and their effect on value.
- Environmental permitting support — technical support for preparing permit applications and meeting permit conditions.
- Integration with rural and industrial appraisal reports — treatment of legal reserve, permanent preservation areas (APP), environmental easements, degraded areas and use restrictions within the appraisal report.
- Support for due diligence — mapping of environmental risks in acquisition, merger and financing transactions.
Reference standards
- Lei 12.651/2012
- Forest Code — legal reserve and permanent preservation areas (APP)
- CONAMA
- Resolutions applicable to permitting and contaminated sites
- CPC 25 / IAS 37
- Provisions, contingent liabilities and contingent assets
- ABNT NBR 14653-3
- Rural properties — treatment of restricted areas
Deliverables
Frequently asked questions
Questions about environmental management consulting
Does an environmental liability affect the property value in the appraisal report?
It does, and significantly. Use restrictions reduce the effectively usable area; a remediation obligation represents a future outlay; contamination can render certain uses unviable. The report makes these effects explicit instead of burying them in a generic adjustment.
Do you carry out soil and groundwater investigations?
Confirmatory and detailed investigations are carried out by specialized laboratories and firms, with which we work in an integrated way. Our role is the diagnosis, the technical coordination and the incorporation of the results into the asset appraisal and the risk matrix.
Need environmental management consulting?
Tell us about your case — asset type, purpose and deadline. We reply with a detailed technical proposal and schedule.
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Get in touch
Ask a question or request a quote
Write to stimabr@stimabr.com or use one of the channels below. We answer every message — including one-off technical questions, with no obligation.
Where we are
Denver Office Center – Saúde
São Paulo/SP – CEP 04304-010
We serve all of Brazil and clients abroad