Uma avaliação da evidenciação ambiental em empresas de capital aberto brasileiras.

Abstract

With the accelerated growth of environmental impacts caused by institutions from different sectors of activity, there is also an increasing need for environmental conduct in companies in order to reduce the impacts caused by them, in addition to investing in corporate sustainability, it is also necessary to disclose and this happens through the disclosure of their actions through reports. This study aims to analyze the environmental disclosure of the 10 (ten) largest Brazilian publicly traded companies in 2017, by examining their Sustainability Reports published on their corporate websites, which consisted of a content analysis called a scorecard, where they were answered to questions of a quantitative and qualitative nature with regard to the environmental conduct evidenced in these reports released by these Brazilian companies. Through this analysis, the result was that companies that cause a medium level of environmental impact, that follow the GRI rules and that disclose their information of a sustainable nature through Sustainability Reports presented a higher average coefficient in relation to the other companies that have a low level of impact, do not follow GRI rules and do not publish their environmental data in a Sustainability Report.