The objective of this work is to present a theoretical revision on the environmental liabilities for use of public or private managers, as well as of researchers in the sector of oil exploration. This revision, besides presenting a definition of environmental liabilities, also defines the types and techniques of liabilities collected by the U.S. Environmental Protection Agency (EPA), which aim the estimation of different types of ambient costs, resulting from past or present activities, of the production of goods that caused or, will probably, come to cause damages to the environment and, consequently, some implications of legal, economic and social nature.
Environmental liability; environmental strategy; environmental management
