Companhias elétricas participantes do índice de sustentabilidade empresarial (ISE) e seus investimentos ambientais: uma análise para a criação de indicadores ambientais.

Abstract

The gradual increase of the population, the search for economic industrial and technological advancement have brought drastic consequences for the environment. Moreover, due to internal and external pressures, companies are looking to acquire a new attitude regarding environmental problems, developing actions that contribute to preservation. Accounting becomes a channel or means of communication between the company and its stakeholders, demonstrating and measuring environmental events. The present study aimed to analyze the variation of environmental items in the period from 2008 to 2012 in the utilities portfolio ISE 2012 attendees checking the company's relationship with the environment and the correlation between environmental indices found with Active, Liabilities and Environmental Expenses, with the total assets, liabilities and expenses. This is a descriptive, qualitative and quantitative, which was made in the content analysis which allowed the determination and the establishment of relationships between variables, showing the percentage of investment in such a relationship. It was observed that among the studied companies that invested most in Environmental Active was Copel, and with the highest was CESP environmental liabilities, environmental and expense was TRACTEBEL.