ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA
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Data de Publicação: | 2014 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/38072 |
Resumo: | Attuned to world events, Brazilian researchers and scholars linked the environmental area has focused efforts on finding an accounting norms with the aim of standardizing the presentation and disclosure in the financial statements of the information of social and environmental responsibility. This research aims to identify the environmental information in the financial statements evidenced 16 companies belongingto programs the New Market and Good Company of São Paulo Stock Exchange (BM&FBOVESPA). The methodology consisted of a qualitative, descriptive and documentary research. The results revealed that information submitted by the companies surveyed are largely declarative part , feature positive and lawsuits arising from damage caused to the environment, clauses of contracts involving environmental issues and calculations of provisions related to lawsuits in progress is the information environmental evidenced by more companies. It is concluded that environmental disclosure of the companies surveyed did not present a different reality from that observed in other study samples, a situation which denotes the lack of environmental information disclosure by Brazilian entities and reinforces the need for standardization in the publication of such information, with order to allow even the comparability between companies, which is hampered today because of each company promotion, just what you think relevant. |
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ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPAEVIDENCIAÇÃO AMBIENTAL: UM ESTUDO A PARTIR DE 16 EMPRESAS PERTENCENTES AOS PROGRAMAS “NOVO MERCADO” E “EM BOA COMPANHIA” DA BM&FBOVESPAEvidenciação. Divulgação ambiental. Demonstrações contábeis.Disclosure. Environmental disclosure. Financial statements.Attuned to world events, Brazilian researchers and scholars linked the environmental area has focused efforts on finding an accounting norms with the aim of standardizing the presentation and disclosure in the financial statements of the information of social and environmental responsibility. This research aims to identify the environmental information in the financial statements evidenced 16 companies belongingto programs the New Market and Good Company of São Paulo Stock Exchange (BM&FBOVESPA). The methodology consisted of a qualitative, descriptive and documentary research. The results revealed that information submitted by the companies surveyed are largely declarative part , feature positive and lawsuits arising from damage caused to the environment, clauses of contracts involving environmental issues and calculations of provisions related to lawsuits in progress is the information environmental evidenced by more companies. It is concluded that environmental disclosure of the companies surveyed did not present a different reality from that observed in other study samples, a situation which denotes the lack of environmental information disclosure by Brazilian entities and reinforces the need for standardization in the publication of such information, with order to allow even the comparability between companies, which is hampered today because of each company promotion, just what you think relevant.Sintonizados com os acontecimentos mundiais, pesquisadores e estudiosos brasileiros ligados à área ambiental têm centrado esforços na busca de uma normatização contábil com o objetivo de padronizar a apresentação e divulgação nas demonstrações contábeis das informações de responsabilidade social e ambiental. Esta pesquisa tem como objetivo identificar as informações ambientais evidenciadas nas demonstrações contábeis de 16 empresas pertencentes aos programas Novo Mercado e Em Boa Companhia da Bolsa de Valores de São Paulo (BM&FBOVESPA). A pesquisa se classifica como qualitativa, descritiva e documental. Os resultados revelaram que informações apresentadas pelas empresas pesquisadas são em grande parte declarativas, de característica positiva, e que ações judiciais decorrentes de danos causados ao meio ambiente, cláusulas de contratos que envolvem questões ambientais e cálculos de provisões relacionadas a ações judiciais em andamento, são as informações ambientais mais evidenciadas pelas empresas. Conclui-se que a evidenciação ambiental das empresas pesquisadas não apresenta uma realidade diferente da observada em outras amostras de estudo, situação que denota a carência de divulgação de informações ambientais pelas entidades brasileiras e reforça a necessidade de uma padronização na publicação de tais informações, com o intuito de permitir, inclusive, a comparabilidade entre as empresas, que é dificultada, atualmente, em virtude de cada empresa divulgar apenas o que julga relevante.UFRGS2014-08-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/38072ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 20142175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/38072/pdf_26Souza, Fábia Jaiany Viana deBarros, Célio da CostaCamara, Renata Paes de BarrosAraújo, Fábio Resende deSilva, Mauricio Correa dainfo:eu-repo/semantics/openAccess2014-10-03T19:11:56Zoai:seer.ufrgs.br:article/38072Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2014-10-03T19:11:56ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA EVIDENCIAÇÃO AMBIENTAL: UM ESTUDO A PARTIR DE 16 EMPRESAS PERTENCENTES AOS PROGRAMAS “NOVO MERCADO” E “EM BOA COMPANHIA” DA BM&FBOVESPA |
title |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
spellingShingle |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA Souza, Fábia Jaiany Viana de Evidenciação. Divulgação ambiental. Demonstrações contábeis. Disclosure. Environmental disclosure. Financial statements. |
title_short |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
title_full |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
title_fullStr |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
title_full_unstemmed |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
title_sort |
ENVIRONMENTAL DISCLOSURE: A STUDY FROM 16 TO PROGRAMS OWNED ENTERPRISES "NEW MARKET" AND "IN GOOD COMPANY" THE BM & FBOVESPA |
author |
Souza, Fábia Jaiany Viana de |
author_facet |
Souza, Fábia Jaiany Viana de Barros, Célio da Costa Camara, Renata Paes de Barros Araújo, Fábio Resende de Silva, Mauricio Correa da |
author_role |
author |
author2 |
Barros, Célio da Costa Camara, Renata Paes de Barros Araújo, Fábio Resende de Silva, Mauricio Correa da |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Souza, Fábia Jaiany Viana de Barros, Célio da Costa Camara, Renata Paes de Barros Araújo, Fábio Resende de Silva, Mauricio Correa da |
dc.subject.por.fl_str_mv |
Evidenciação. Divulgação ambiental. Demonstrações contábeis. Disclosure. Environmental disclosure. Financial statements. |
topic |
Evidenciação. Divulgação ambiental. Demonstrações contábeis. Disclosure. Environmental disclosure. Financial statements. |
description |
Attuned to world events, Brazilian researchers and scholars linked the environmental area has focused efforts on finding an accounting norms with the aim of standardizing the presentation and disclosure in the financial statements of the information of social and environmental responsibility. This research aims to identify the environmental information in the financial statements evidenced 16 companies belongingto programs the New Market and Good Company of São Paulo Stock Exchange (BM&FBOVESPA). The methodology consisted of a qualitative, descriptive and documentary research. The results revealed that information submitted by the companies surveyed are largely declarative part , feature positive and lawsuits arising from damage caused to the environment, clauses of contracts involving environmental issues and calculations of provisions related to lawsuits in progress is the information environmental evidenced by more companies. It is concluded that environmental disclosure of the companies surveyed did not present a different reality from that observed in other study samples, a situation which denotes the lack of environmental information disclosure by Brazilian entities and reinforces the need for standardization in the publication of such information, with order to allow even the comparability between companies, which is hampered today because of each company promotion, just what you think relevant. |
publishDate |
2014 |
dc.date.none.fl_str_mv |
2014-08-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/38072 |
url |
https://seer.ufrgs.br/index.php/ConTexto/article/view/38072 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/38072/pdf_26 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
UFRGS |
publisher.none.fl_str_mv |
UFRGS |
dc.source.none.fl_str_mv |
ConTexto - Contabilidade em Texto; v. 14 n. 27 (2014): Maio/Ago. 2014 2175-8751 1676-6016 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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