Indicators of green and social accounting in the sustainability policy in the state of Mato Grosso do Sul, Brazil

Due to globalization, policies aimed at achieving development or sustainability have become a call to many countries in recent decades. A series of events has been taking place, demanding from the political scene important decisions. In order to measure the impacts on the various variables related to the growth and development of society, indicators such as the Human Development Index (HDI) and the Environmental Sustainability Index (ISA) have emerged, Environment and Sustainable Regional Development. The general objective of this manuscript was to identify the level of sustainable development of 79 municipalities in the state of Mato Grosso do Sul (MS) / Brazil, taking into accounts the environmental, economic and social variables. The methodological procedure used in this study consisted of a collection of secondary data in 2016 in several Brazilian public agencies, mainly considering the Brazilian Institute of Geography and Statistics (IBGE), as well as the Integrated System of Economic-Environmental Accounts (SICEA), which is a reference tool for the system of environmentally sustainable economic growth. The methodology consisted of the use of selected environmental indicators, the impact and performance of the environmental quality, and the economic, social and environmental information of each MS municipality. From a measurement we evaluate the level of sustainability of each municipality mentioned. As a general result, one can identify and rank cities with the best performance in each dimension. In a similar way, the IDS in the MS state was also analyzed, with the ranking of the 10 municipalities that presented the best index of sustainable development and the worst index.