Evidenciação de itens ambientais nas indústrias siderúrgicas registradas na BOVESPA.

Abstract

With the development of the international trade and the advancement of the technology, the business deals began to be performed in a globalized form, demanding Increasingly control, preparation and dissemination of the information from the companies relating to the means of production. In turn, with the environmental disasters, t ie society began charging companies respond to attacks on natural resources due to the mass production of goods and services, the society started to charge companies a major responsibility in terms of treatment of the nature in the production process. As the accounting tool that informs its users the real economic and financial situation of the entities; however, the environmental accounting search for demonstrate how businesses are interacting with the environment. In that sense, this work aims to verify if the steel companies, Acos Viilares, CSN and USIMINAS, showed environmental items during the years 2005 to 2009 in the reports posted on the CVM.. This research is characterized as a multi-case, what about the purposes, is classified as descriptive, a qualitative nature and is based on the bibliographical and documentary research. Though, the analysis of information collected, it appears that steel companies showed environmental items in the period 2005 to 2009, highlights the methodology used in publications, in which more than 50% of information was presented in the reports of the administration, while the financial statements presented a rate less than 8% of disclosures