ENVIRONMENT INFORMATION DISCLOSURE IN FINANCIAL REPORTS: AN EXPLORATORY STUDY ON THE DISCLOSURE OF BRAZILIAN COMPANIES THAT BELONG TO INDUSTRIES SENSITIVE TO THE ENVIRONMENT
DOI:
https://doi.org/10.11606/rco.v2i3.34713Keywords:
environmental disclosure, accounting demonstrations, environmentAbstract
The objective of this paper is to examine the environmental information voluntarily published by Brazilian companies. The survey on this information was carried out from the financial demonstrations patterns (FIPs) in 2006. The used technique was the content analysis taken by choosing the number of sentences as a registered unit. The sample for this study consists of companies listed in Sao Paulo stock market (BOVESPA) and belonging to high environmental impact sectors according to law number 10.165/2000 that states about the national environmental policy. The results show that the group having the highest number of sentences is the 'Environment Policies', followed by 'Environmental Finance Information'. Most of the information is declarative, of positive kind, placed in the administration report but not audited. These results comply with the Theory of Voluntary Disclosure and with previous studies, considering that the companies were not expected to voluntarily publish negative information about their environmental practices.Downloads
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