Disclosure ambiental: um estudo nas empresas do setor econômico de consumo não cíclico, listadas na Brasil, Bolsa, Balcão - B3.

Abstract

This study aimed to analyze the environmental information released by companies in the non-cyclical consumer sector, listed on B3 in the years 2015 to 2017 and is based on NBC T15, although they are less polluting when compared to other sectors, and depending on the form of production and disposal of its materials, they can cause serious problems to the environment. Data collection was carried out by consulting the B3 database, seeking environmental information within the Standardized Financial Statements, Explanatory Notes and Management Report for the years 2015, 2016 and 2017, using content analysis technique which allowed the identification of the environmental information disclosed, and systematized which information was of a qualitative and / or quantitative character, its evolution in the analyzed period and the document that most evidenced this information. The results showed that there was no significant evolution, in the period evidenced, by the subsectors, and that all of them disclosed the investments and maintenance expenses in the operational processes to improve the environment, and only the company SLC Agricola do susbetor 1 disclosed the liabilities and environmental contingencies, the disclosures were made in both qualitative and quantitative ways and the Management Report was the most used document for disclosure. It was concluded that since environmental information is not yet mandatory, the Standardized Financial Statements were little used, whereas the Management Report was used by all subsectors, thus showing the predominance of voluntary environmental disclosure.