Índice de Sustentabilidade Empresarial: um relato das informações divulgadas pelas empresas no ano de 2012

Abstract

This work has the objective to identify the information that are being divulged by the companies listed in the Index of Business Sustainability – ISE, listed in the BM& FBOVESPA. Through bibliographical research, studied itself aspects about environmental accounting, social swing, demonstration of the value added and information of environmental and social nature established by the NBC T 15.Having base the companies that composes the ISE, were selected deliberately them classified by the Index in the 4 years observed (2009 to 2012).The facts were collected through the reports of sustainability, social swing, report of the administration and explanatory notes of the companies selected, published in the year of 2012.Therefore, when itself fulfills the prerogatives established by the NBC T 15, such information putting it in the quality of managerial tool supply to the companies valuable information for the decision-making and the adoption of strategies.Being that after identified and classified the companies, compared the information of the reports itself were in conformity with the norm and after concluded that the results aim that the majority of the companies fulfilled the prerogatives established by the NBC T 15.