Auditoria ambiental como ferramenta de confirmação da sustentabilidade empresarial: um estudo sobre a sua utilização nas empresas listadas no índice de sustentabilidade empresarial - ISE/BOVESPA de 2010 a 2015.

Abstract

The research had as objective to analyze the use of the procedures and the form of Environmental Audit practiced by the 21 companies that will remain classified in all the editions from 2010 to 2015 of the Index of Corporate Sustainability - ISE / BOVESPA. This being an index that demonstrates the sustainability of companies. Regarding the methodology used, the research was descriptive / exploratory of a qualitative approach, with the application of documental and content analysis techniques, of the researched reports. As a conclusion, it was verified that the companies analyzed carry out the environmental audit in a preventive way, and more than 94% of them are audited by the auditing companies belonging to the Big Four group. Thus, it was concluded that the Independent Environmental Audit, which was carried out by 19 of the 21 companies studied, is a frequent practice in the companies listed on ISE / Bovespa during the period evaluated.