EVIDENTIATION OF ENVIRONMENTAL COST AND INVESTMENT IN COMPANIES OF THE ELECTRICAL SECTOR OF B3

• Autor(a) principal: Pereira, Nicole Lanziotti Brilhante
• Data de Publicação: 2020
• Outros Autores: Melo, Geison Calyo Varela de, rebouças, lailson da silva, da silva, Maria Naiula Monteiro, Pitombeira, Suzete Suzana Rocha
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Metropolitana de Sustentabilidade
• Texto Completo: https://revistaseletronicas.fmu.br/index.php/rms/article/view/2049
• topic: Environmental evidence; Environmental costs. Environmental investments.; Evidencia ambiental; Costos ambientales; Inversiones ambientales.; Evidenciação ambiental; Custos ambientais; Investimentos ambientais.

 Increased environmental exploitation and the resulting impacts are major global issues. It is noticed that socially responsible companies have been raising positive visibility in the market, besides contributing to the reduction of environmental impacts. In this context, the main objective of the article was to investigate the evidence of costs and environmental investments of companies in the electric energy sector of B3. The present study is descriptive, documentary and uses qualitative methods, with data analysis performed by the technique of content analysis. In order to reach the objectives, information was collected from 9 companies in the electricity sector of B3, through the Standardized Financial Statements and Sustainability Reports for the period from 2013 to 2017. The results show the concern of companies in the search for greater transparency of their costs and environmental investments in a quantitative and monetary way. The costs that presented the highest number of sentences were the costs to control the occurrence of environmental impacts. With regard to investments, the costs related to the maintenance of operational processes and improvement of the environment stood out with a greater number of judgments. However, it is observed that companies are showing little information on environmental costs and investments. In addition, it is evident the lack of a uniformity of the information found, hindering the informational comparability between the companies.