The uniformity when disclosing environmental information

Abstract

The objective of this article is to verify the degree of uniformity when companies disclose environmental information. The sample was selected among the reports made available by the paper industry included in the site of BOVESPA and in the companies own sites. Disclosures usually start with statements about the theory behind - environmental accounting, - related definitions and - those coming from the financial accounting field. They also deals with the standards and regulations applicable to the disclosure of environmental information. The research looked after and verifies which reports are being used by the companies to state their commitments towards environment protection. At the end, an analysis compares the environmental information of the researched reports at the site of BOVESPA with those in the companies sites. The conclusion reveals extreme difficulty in analyzing environmental information due to the absence of uniformity in the structure of the reports made available by the companies.