DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR

Detalhes bibliográficos
Autor(a) principal: Peglow, Inês
Data de Publicação: 2017
Outros Autores: Rover, Suliani
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista da Unifebe
Texto Completo: https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435
Resumo: The purpose of this article is to verify if the impacts presented on the Environmental Impact Statement (EIS) and Environmental Impact Reports (EIR) are disclosed in the financial statements, the accompanying notes and sustainability report of Brazilian companies in the paper and cellulose industry. The methodology is a qualitative approach, using secondary data as an exploratory research is carried out in the statements and reports made available on the companies' website. The choice of companies was restricted to companies that have obtained environmental licensing, with their statements and reports of environmental impact, issued after 2010. Thus, among the seven companies listed on the BM&FBOVESPA, only three developed a new expansion project or expansion of units, Klabin SA, Fibria Celulose SA and Suzano Papel e Celulose SA in the analysis, it was found that the companies disclosed the existence of investments and environmental costs, and that Klabin SA and Fibria Celulose SA have shown a greater concern, front company to disclose the fines incurred and lawsuits. In addition, Klabin SA showed greater transparency in the disclosure of the likely impacts, contained in the EIR, arising from the new project. The results showed that the disclosures of the negative environmental impacts are not identify, it indicates a lack of transparency in the disclosure of environmental facts.
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spelling DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOREVIDENCIAÇÃO DOS IMPACTOS AMBIENTAIS COMO INSTRUMENTO DE TRANSPARÊNCIA E RESPONSABILIDADE EMPRESARIAL DO SETOR DE PAPEL E CELULOSEEnvironmental Disclosure. EIS. EIR. Paper and Cellulose.Evidenciação Ambiental. EIA. RIMA. Papel e Celulose.Evidenciação Ambiental.The purpose of this article is to verify if the impacts presented on the Environmental Impact Statement (EIS) and Environmental Impact Reports (EIR) are disclosed in the financial statements, the accompanying notes and sustainability report of Brazilian companies in the paper and cellulose industry. The methodology is a qualitative approach, using secondary data as an exploratory research is carried out in the statements and reports made available on the companies' website. The choice of companies was restricted to companies that have obtained environmental licensing, with their statements and reports of environmental impact, issued after 2010. Thus, among the seven companies listed on the BM&FBOVESPA, only three developed a new expansion project or expansion of units, Klabin SA, Fibria Celulose SA and Suzano Papel e Celulose SA in the analysis, it was found that the companies disclosed the existence of investments and environmental costs, and that Klabin SA and Fibria Celulose SA have shown a greater concern, front company to disclose the fines incurred and lawsuits. In addition, Klabin SA showed greater transparency in the disclosure of the likely impacts, contained in the EIR, arising from the new project. The results showed that the disclosures of the negative environmental impacts are not identify, it indicates a lack of transparency in the disclosure of environmental facts.O objetivo deste artigo é verificar se os impactos apresentados em Estudos de Impacto Ambiental (EIAs) e Relatórios de Impacto Ambiental (RIMAs) estão evidenciados nas demonstrações contábeis, nas notas explicativas e nos relatórios de sustentabilidade de empresas brasileiras no setor de papel e celulose. A metodologia é de abordagem qualitativa, com dados secundários, pois realiza-se uma pesquisa exploratória nos demonstrativos e relatórios disponibilizados no site das empresas. A escolha das empresas ficou restrita às empresas que obtiveram licenciamento ambiental, com os respectivos estudos e relatórios de impacto ambiental, emitidos após o ano de 2010. Assim, dentre as sete empresas listadas na BM&FBovespa, apenas três desenvolveram um novo projeto de ampliação ou expansão das unidades, Klabin S.A., Fibria Celulose S.A. e Suzano Papel e Celulose S.A. Na análise, verificou-se que as empresas divulgaram a existência de investimentos e gastos ambientais, e ainda que a Klabin S.A. e a Fibria Celulose S.A. demonstraram uma maior preocupação, frente a sociedade, ao divulgarem as multas e ações judiciais incorridas. Além disso, a Klabin S.A. apresentou maior transparência na divulgação dos impactos prováveis, constantes no RIMA, advindos do novo projeto. Os resultados demonstraram que as divulgações dos impactos ambientais negativos ocorridos não se encontram identificados, apontando falta de transparência na evidenciação dos fatos ambientais.UNIFEBE2017-10-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos ParesPesquisa Empíricaapplication/pdfhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435Revista da UNIFEBE; v. 1 n. 21 (2017); 179-2022177-742X1679-8708reponame:Revista da Unifebeinstname:Centro Universitário de Brusque (UNIFEBE)instacron:UNIFEBEporhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435/417Copyright (c) 2017 Revista da UNIFEBEinfo:eu-repo/semantics/openAccessPeglow, InêsRover, Suliani2017-10-31T17:19:29Zoai:periodicos.unifebe.edu.br:article/435Revistahttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebePUBhttps://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/oairevistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br2177-742X1679-8708opendoar:2017-10-31T17:19:29Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)false
dc.title.none.fl_str_mv DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
EVIDENCIAÇÃO DOS IMPACTOS AMBIENTAIS COMO INSTRUMENTO DE TRANSPARÊNCIA E RESPONSABILIDADE EMPRESARIAL DO SETOR DE PAPEL E CELULOSE
title DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
spellingShingle DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
Peglow, Inês
Environmental Disclosure. EIS. EIR. Paper and Cellulose.
Evidenciação Ambiental. EIA. RIMA. Papel e Celulose.
Evidenciação Ambiental.
title_short DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
title_full DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
title_fullStr DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
title_full_unstemmed DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
title_sort DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
author Peglow, Inês
author_facet Peglow, Inês
Rover, Suliani
author_role author
author2 Rover, Suliani
author2_role author
dc.contributor.author.fl_str_mv Peglow, Inês
Rover, Suliani
dc.subject.por.fl_str_mv Environmental Disclosure. EIS. EIR. Paper and Cellulose.
Evidenciação Ambiental. EIA. RIMA. Papel e Celulose.
Evidenciação Ambiental.
topic Environmental Disclosure. EIS. EIR. Paper and Cellulose.
Evidenciação Ambiental. EIA. RIMA. Papel e Celulose.
Evidenciação Ambiental.
description The purpose of this article is to verify if the impacts presented on the Environmental Impact Statement (EIS) and Environmental Impact Reports (EIR) are disclosed in the financial statements, the accompanying notes and sustainability report of Brazilian companies in the paper and cellulose industry. The methodology is a qualitative approach, using secondary data as an exploratory research is carried out in the statements and reports made available on the companies' website. The choice of companies was restricted to companies that have obtained environmental licensing, with their statements and reports of environmental impact, issued after 2010. Thus, among the seven companies listed on the BM&FBOVESPA, only three developed a new expansion project or expansion of units, Klabin SA, Fibria Celulose SA and Suzano Papel e Celulose SA in the analysis, it was found that the companies disclosed the existence of investments and environmental costs, and that Klabin SA and Fibria Celulose SA have shown a greater concern, front company to disclose the fines incurred and lawsuits. In addition, Klabin SA showed greater transparency in the disclosure of the likely impacts, contained in the EIR, arising from the new project. The results showed that the disclosures of the negative environmental impacts are not identify, it indicates a lack of transparency in the disclosure of environmental facts.
publishDate 2017
dc.date.none.fl_str_mv 2017-10-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
Pesquisa Empírica
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dc.identifier.uri.fl_str_mv https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435
url https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435
dc.language.iso.fl_str_mv por
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dc.relation.none.fl_str_mv https://periodicos.unifebe.edu.br/index.php/RevistaUnifebe/article/view/435/417
dc.rights.driver.fl_str_mv Copyright (c) 2017 Revista da UNIFEBE
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2017 Revista da UNIFEBE
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv UNIFEBE
publisher.none.fl_str_mv UNIFEBE
dc.source.none.fl_str_mv Revista da UNIFEBE; v. 1 n. 21 (2017); 179-202
2177-742X
1679-8708
reponame:Revista da Unifebe
instname:Centro Universitário de Brusque (UNIFEBE)
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instacron_str UNIFEBE
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repository.name.fl_str_mv Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE)
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