Evidenciação das informações ambientais das empresas do setorde papel e celuloselistadas na BM&FBovespa

Abstract

The purpose of this paper was to identify and analyze the predominance of the environmental information in the companies of paper and pulp sector, listed in BM&FBovespa, and characterize the level of the disclosure of environmental information in the period between 2011 and 2013. This work is a qualitative and descriptive research, in which the data was obtained from administration sustainability reports and explanatory notes. The object of research was attended by seven companies. The analysis started with a checklist elaborated from the item 15.2.4 –Interaction with the Environment –Brazilian Accounting Norm (NBC T 15). The data were classified as Complete Information (CI), Incomplete Information (II) and Absent Information (AI) to the analysis of categories. The disclosure level was classified in Insufficient, Regular, Goodand Great. The results obtained showed that the most companies are qualified as Regularin their levels of environmental information. The conclusion is that the companies do not spread the most of categories removed from the norm and they do not obey the effects of compatibility of info from one year to another, and there was a predominance of absent information, in other words, the companies environmental disclosure is deficient related to the norm.