Nível de divulgação socioambiental em empresas detentoras da Certificação Selo Verde 2015, premiadas pelo Instituto Chico Mendes, na categoria Gestão Socioambiental Responsável

• Autor(a) principal: Ricardo, Adrielli Ferreira
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/30540
• topic: Responsabilidade ambiental; Divulgação de informações contábeis; Rotulagem ambiental

This study aims to measure the level of responsible social and environmental disclosure in Brazilian firms that won the Green Seal Certification 2015, by the Chico Mendes Institute. This is a descriptive study whose sample was composed of thirty awarded firms in the category "Responsible Social Environmental Management". Considering that in the market there is a concern of the firms to obtain visibility and recognition through safe practices of social and environmental conduct, it is expected that the sustainable practices disclosure by firm will be transparent and accessible, although it is not required by law. Achieving the goal of this research, it is proposed to investigate the level of environmental disclosure evidenced by the Brazilian winning firms, using an analysis of disclosure attributes. After analysis of content, the results showed that only 10% of the sample disclosed most of the analyzed reports, being public companies. Some organizations do not disclose the mandatory items, Contrary to current law. Therefore, it was observed that few companies use Accounting and Sustainability Reports to quantify and substantiate the practiced actions, which are the main goal of the recognition and highlight through the awards.