DISCLOSURE OF ENVIRONMENTAL IMPACTS TO TRANSPARENCY TOOL AND CORPORATE RESPONSIBILITY OF THE PAPER AND CELLULOSE SECTOR
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Outros Autores: | |
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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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 |
format |
article |
status_str |
publishedVersion |
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 |
language |
por |
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 |
dc.format.none.fl_str_mv |
application/pdf |
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) instacron:UNIFEBE |
instname_str |
Centro Universitário de Brusque (UNIFEBE) |
instacron_str |
UNIFEBE |
institution |
UNIFEBE |
reponame_str |
Revista da Unifebe |
collection |
Revista da Unifebe |
repository.name.fl_str_mv |
Revista da Unifebe - Centro Universitário de Brusque (UNIFEBE) |
repository.mail.fl_str_mv |
revistadaunifebe@unifebe.edu.br||pesquisa@unifebe.edu.br |
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