PROFILE OF ENVIRONMENTAL INFORMATION: AN EXPLORATORY STUDY IN FIRMS IN THE STEEL AND METALLURGY INDUSTRIES

• Autor(a) principal: Altoé, Stella Maris Lima
• Data de Publicação: 2013
• Outros Autores: Silva, Pedro Ylunga Costa da, Barbosa, Josilene da Silva, Almeida, Lauro Brito de
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/4145

The objective of this study is to assess the publication level of “environmental” voluntary information in the Management Report and Explanatory Notes from 2008 to 2011 of Brazilian firms in the steel and metallurgy industries, considered by the Environmental Law n.º 10.165/2000 as high-impact activities. Information was collected from the Comissão de Valores Mobiliários (CVM), using the technique of content analysis in order to identify environmental information published by the firms. The study is characterized as descriptive, with documentary research procedures and qualitative approach. The main results show that, from the 13 companies comprising the sample, 282 sentences were published in total sectors. Concerning to the environment, the category 'Environmental Policies' stands out among the sectors of metallurgy and steel industry in this period. The steel industry had the highest number of environmental categories (87%), and, in this sector, the company with the largest release was Ferbasa S.A (28%). Most of published information has declarative nature, and it was mostly published in the Management Report. It is worth noting that most of environmental information voluntarily published by the companies hardly contain 'Bad' or negative news, always looking to highlight the best environmental management practices, that is the 'Good' news.Keywords: Environmental accounting. Environmental disclosure. Voluntary information.