BUSINESS SUSTAINABILITY INDEX: AN ANALYSIS OF EVIDENCE OF ENVIRONMENTAL LIABILITY

• Autor(a) principal: Filho, Mário Carvalho
• Data de Publicação: 2018
• Outros Autores: Sampaio Pimentel, Márcio, José Bertino, Rafaela Maria, Lima Oliveira, Anália Regina
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/11053
• topic: Environmental disclosure. Environmental liabilities. Corporate Sustainability Index (CSI).; Evidenciación Ambiental. Pasivo Ambiental. Índice de Sostenibilidad Empresarial.; Evidenciação Ambiental. Passivo Ambiental. Índice de Sustentabilidade Empresarial.

The objective of this paper was to describe how the companies listed on BM & F Bovespa's Corporate Sustainability Index (CSI) have declared themselves in relation to their environmental liabilities between the years of 2012-2015, using for this, 67 reports of companies that were listed, and had discussed specifically about its situation in relation to possible environmental liabilities. The results indicate that 43% of the companies declared not to have environmental liabilities, while only 9% declared that besides having environmental liabilities, provides resources for their sanitation, disclose their liabilities in the reports and set targets for sanitation liabilities (varying between 3, 5 and 10 years). These answers demonstrate the commitment with sustainable practices by the companies, increasingly charged by society and, particularly, by investors. However, such evidence is only accessible by BM & F BOVESPA, thus demonstrating, a low level of environmental disclosure by companies that compose the CSI.