Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Gestão Ambiental e Sustentabilidade - GeAS |
Texto Completo: | https://periodicos.uninove.br/geas/article/view/9995 |
Resumo: | Environmental Accounting, as regards the requirements for environmental management, may contribute as an important instrument for disclosure and dissemination of environmental information. This study aimed to identify the disclosure of environmental items in Metal Mining companies registered in at BM & FBOVESPA. The research is relevant in the Metal sector, because it represents companies with highly polluting activities, which use non-renewable natural resources. This was a qualitative, descriptive and documentary research, in which we used the content analysis technique of environmental items in Notes in the Reports of Directors and four mining companies sustainability reports from 2009 to 2013. Through a ranking, we analyzed the degree of clarity in the disclosure of environmental companies, which ranked first in the Vale SA, then Manabi SA a second, MMX Metálicos SA mining in the third place and, lastly, Litel Participações SA. Through environmental research variables based on the ISE questionnaire, it was found that the main items were disclosed environmental investments with environmental management certificates, accrued fines, costs licenses, processes and sanctions; and costs of energy consumption, water use, wastewater and solid waste. However, the result of the survey revealed that are not enough disclosed environmental items for a deeper analysis yet. |
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Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPADivulgación de los Temas Ambientales en las Empresas del Sector Minero de la BM & FBOVESPAEvidenciação dos Itens Ambientais nas Empresas do Setor de Mineração de Metálicos Cadastradas na BM&FBOVESPAEnvironmental Management. Environmental Accounting. Environmental items.Gestión AmbientalContabilidad AmbientalElementos ambientales.Gestão Ambiental. Contabilidade Ambiental. Itens ambientais.Environmental Accounting, as regards the requirements for environmental management, may contribute as an important instrument for disclosure and dissemination of environmental information. This study aimed to identify the disclosure of environmental items in Metal Mining companies registered in at BM & FBOVESPA. The research is relevant in the Metal sector, because it represents companies with highly polluting activities, which use non-renewable natural resources. This was a qualitative, descriptive and documentary research, in which we used the content analysis technique of environmental items in Notes in the Reports of Directors and four mining companies sustainability reports from 2009 to 2013. Through a ranking, we analyzed the degree of clarity in the disclosure of environmental companies, which ranked first in the Vale SA, then Manabi SA a second, MMX Metálicos SA mining in the third place and, lastly, Litel Participações SA. Through environmental research variables based on the ISE questionnaire, it was found that the main items were disclosed environmental investments with environmental management certificates, accrued fines, costs licenses, processes and sanctions; and costs of energy consumption, water use, wastewater and solid waste. However, the result of the survey revealed that are not enough disclosed environmental items for a deeper analysis yet.La divulgación de los temas ambientales puede ayudar en el proceso de preservación y producción ambiental, con la finalidad de demostrar todas las acciones que son desenvueltas en las cuestiones ambientales con un detalle en los valores de la empresa y del medio ambiente. Este estudio tuvo como objetivo identificar la divulgación de temas ambientales de negocio en el sector Minero inscrita en el BM & FBOVESPA. La investigación es relevante en el sector metálico, debido a que representan empresas con actividades altamente contaminantes, que utilizan los recursos naturales no renovables, Esta fue una investigación descriptiva y documental cualitativa, en la que se utilizó la técnica de análisis de contenido de los elementos ambientales en las notas de los informes de los directores y cuatro mineros informes de sostenibilidad de las empresas 2009 a 2013. A través de una clasificación, se analizó el grado de claridad en la divulgación de empresas ambientales, que ocupó el primer lugar en el Vale SA, la segunda Manabí SA, la tercera minera MMX Metálicos SA; y, por último Litel Participações SA A través de las variables de investigación ambiental basado en cuestionario ISE, se encontró que los elementos principales se dieron a conocer las inversiones ambientales con los certificados de gestión ambiental, multas devengadas, costos de licencias, procesos y sanciones ; y los costos de consumo de energía, el uso del agua, aguas residuales y residuos sólidos. Sin embargo, el resultado de la encuesta reveló que no se dan a conocer los elementos ambientales suficientes para un análisis más profundo.A evidenciação dos itens ambientais pode contribuir no processo de preservação e proteção ambiental, no intuito de demonstrar todas as ações que são desenvolvidas nas questões ambientais com um detalhamento dos valores entre a empresa e o meio ambiente. Dessa forma, o presente estudo teve como objetivo geral identificar de que maneira estão sendo evidenciados os itens ambientais nos documentos oficiais das empresas no setor de mineração de metálicos cadastradas no BM&FBOVESPA no período de 2009 a 2013. Trata-se de um estudo de natureza qualitativa, descritiva e documental, no qual se utilizou da técnica de análise de conteúdo dos itens ambientais contidos nas Notas Explicativas, nos Relatórios da Administração e nos Relatórios de Sustentabilidade de quatro empresas do setor de mineração. Constatou-se que os principais itens ambientais divulgados foram os investimentos com certificados da gestão ambiental, multas provisionadas, custos com licenciamentos, processos e sanções; e despesas com consumo de energia, uso da água, efluentes líquidos e resíduos sólidos. Contudo, o resultado da pesquisa revelou que não são divulgados os itens ambientais de forma suficiente para uma análise mais profunda.Universidade Nove de Julho - UNINOVE2016-04-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/geas/article/view/999510.5585/geas.v5i1.296Revista de Gestão Ambiental e Sustentabilidade; v. 5 n. 1 (2016): Janeiro - Abril; 128-1432316-9834reponame:Revista de Gestão Ambiental e Sustentabilidade - GeASinstname:Universidade Nove de Julho (UNINOVE)instacron:UNINOVEporhttps://periodicos.uninove.br/geas/article/view/9995/4688Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidadeinfo:eu-repo/semantics/openAccessBatista, Kelly RodriguesMelo, Janaina Ferreira Marques deCarvalho, José Ribamar Marques de2018-12-05T03:49:27Zoai:ojs.periodicos.uninove.br:article/9995Revistahttps://periodicos.uninove.br/geasONGhttps://periodicos.uninove.br/geas/oai||journalgeas@gmail.com2316-98342316-9834opendoar:2018-12-05T03:49:27Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE)false |
dc.title.none.fl_str_mv |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA Divulgación de los Temas Ambientales en las Empresas del Sector Minero de la BM & FBOVESPA Evidenciação dos Itens Ambientais nas Empresas do Setor de Mineração de Metálicos Cadastradas na BM&FBOVESPA |
title |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
spellingShingle |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA Batista, Kelly Rodrigues Environmental Management. Environmental Accounting. Environmental items. Gestión Ambiental Contabilidad Ambiental Elementos ambientales. Gestão Ambiental. Contabilidade Ambiental. Itens ambientais. |
title_short |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
title_full |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
title_fullStr |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
title_full_unstemmed |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
title_sort |
Disclosure of Environmental Items: A Study of Metal Mining Companies Registered at BM & FBOVESPA |
author |
Batista, Kelly Rodrigues |
author_facet |
Batista, Kelly Rodrigues Melo, Janaina Ferreira Marques de Carvalho, José Ribamar Marques de |
author_role |
author |
author2 |
Melo, Janaina Ferreira Marques de Carvalho, José Ribamar Marques de |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Batista, Kelly Rodrigues Melo, Janaina Ferreira Marques de Carvalho, José Ribamar Marques de |
dc.subject.por.fl_str_mv |
Environmental Management. Environmental Accounting. Environmental items. Gestión Ambiental Contabilidad Ambiental Elementos ambientales. Gestão Ambiental. Contabilidade Ambiental. Itens ambientais. |
topic |
Environmental Management. Environmental Accounting. Environmental items. Gestión Ambiental Contabilidad Ambiental Elementos ambientales. Gestão Ambiental. Contabilidade Ambiental. Itens ambientais. |
description |
Environmental Accounting, as regards the requirements for environmental management, may contribute as an important instrument for disclosure and dissemination of environmental information. This study aimed to identify the disclosure of environmental items in Metal Mining companies registered in at BM & FBOVESPA. The research is relevant in the Metal sector, because it represents companies with highly polluting activities, which use non-renewable natural resources. This was a qualitative, descriptive and documentary research, in which we used the content analysis technique of environmental items in Notes in the Reports of Directors and four mining companies sustainability reports from 2009 to 2013. Through a ranking, we analyzed the degree of clarity in the disclosure of environmental companies, which ranked first in the Vale SA, then Manabi SA a second, MMX Metálicos SA mining in the third place and, lastly, Litel Participações SA. Through environmental research variables based on the ISE questionnaire, it was found that the main items were disclosed environmental investments with environmental management certificates, accrued fines, costs licenses, processes and sanctions; and costs of energy consumption, water use, wastewater and solid waste. However, the result of the survey revealed that are not enough disclosed environmental items for a deeper analysis yet. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-04-01 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/9995 10.5585/geas.v5i1.296 |
url |
https://periodicos.uninove.br/geas/article/view/9995 |
identifier_str_mv |
10.5585/geas.v5i1.296 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/geas/article/view/9995/4688 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2018 Revista de Gestão Ambiental e Sustentabilidade |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista de Gestão Ambiental e Sustentabilidade; v. 5 n. 1 (2016): Janeiro - Abril; 128-143 2316-9834 reponame:Revista de Gestão Ambiental e Sustentabilidade - GeAS instname:Universidade Nove de Julho (UNINOVE) instacron:UNINOVE |
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Universidade Nove de Julho (UNINOVE) |
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UNINOVE |
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UNINOVE |
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Revista de Gestão Ambiental e Sustentabilidade - GeAS |
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Revista de Gestão Ambiental e Sustentabilidade - GeAS |
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Revista de Gestão Ambiental e Sustentabilidade - GeAS - Universidade Nove de Julho (UNINOVE) |
repository.mail.fl_str_mv |
||journalgeas@gmail.com |
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