Estudo exploratório sobre o Disclosure ambiental das empresas brasileiras de papel e celulose.

Abstract

Recent studies on the environmental disclosure of companies indicate that they do not voluntarily disclose the negative information, corroborating with the Theory of Voluntary Disclosure. In this regard, delimiting the study for companies of high environmental impact, belonging to the wood pulp and paper sector, this research aimed to analyze the characteristics of environmental disclosure that are listed on the B3 site in the period from 2014 to 2016. The methodological procedure was a content analysis using Management Reports, Explanatory Notes, Sustainability Reports and comparison with previous studies in the same industry, using research variables to analyze the clarity of the disclosure and the type of news, in addition to identifying the proportion of monetary items related to items of equity. As main results, it was verified that most of the information evidenced is of the declarative and positive type, however, there was an advance, therefore, some companies disclosed information considered negative (environmental liability disclosure). Regarding environmental monetary disclosure, it is concluded that there is no adequacy of this information in the documented presented, where there is variation from one document to the other, making it difficult and delimiting the analysis.