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This paper proposes a model of social and environmental management, based on results of empirical research, developed the method of grounded theory. The model, besides reflecting the stage of sustainability in which the organization is analyzed, subsidiary the mapping of different social and environmental economic segments of the Brazilian business. Would provide, also, support for decisions related to the sustainable management of its supply chain in terms of clean development mechanisms. And in this scenario that fits the conception of a balance model of sustainability which highlights the environmental liabilities for purposes of monitoring the needs and surpluses of carbon credit demanded by the organization in the macroeconomic context of your business and country

software to monitoring; social and environmental liabilities; data architecture; sustainable management; clean development mechanism; CDM; Certified Emission Reductions; CERs.