Analysis of the Environmental Disclosure of Companies assessed by IBAMA and Listed in B3

• Autor(a) principal: Soares, Bianca Borghezan
• Data de Publicação: 2022
• Outros Autores: Stüpp, Diego Rafael, Corrêa, Amanda Beatriz Nasatto
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: RACE (Joaçaba. Online)
• Texto Completo: https://periodicos.unoesc.edu.br/race/article/view/24030
• topic: Environmental Disclosure; Environmental Assessements; Ibama; B3; Disclosure Ambiental; Autuações Ambientais; Ibama; B3

The environmental disclosure is published by companies with the intention to provide relevant data to the users of accouting information, considering that they are increasingly aware of enrironmental issues. As it is considered volunteer character, the environmental disclosure is done according to the princiles, values and reality of each company. Therefore, this study aims to demonstrate the level of enrivonmental disclosure of companies that were assessed by Brazilian Institute for the Environmental and Renewable Natural Resources (Ibama) according to the sector in which it operates. The sample consists of 50 companies that are listed on B3 and were assessed by Ibama between 2014 and 2017. To verify the level of environmental in the sustentability reports, standardized financial statements and in the management report, a checklist, prepared by Farias (2008), comprising 33 questions divided into 5 categories, was used as a basis. This study is characterized as descriptive and documentary research and uses descriptive statistics. The results found showed that of the 50 companies analyzed, 9 did not present any environmental disclosure and 11 companies did not obtain more than 20% of environmental disclosure. This fact shows that 40% of the sample has zero/very low level of environmental disclosure. Analyzing the level of environmental disclosure considering the sector, companies related with the basic materials and public utility were the ones that had more enviromental disclosure. Whereas the companies related with the financial sector and cyclical consumption were those with the lowest environmental disclosure.