Evidenciação dos itens ambientais: um estudo nas empresas do segmento de siderurgia registradas na BOVESPA no período de 2008 a 2012.

Abstract

Users began to demand corporate environmental pratices and sustainable in their production processes. Faced with this new strande entities began to adopt in their market strategies, preventive measures can inhibit development impacts operating, while the accounting assist in recording and environmental disclosure in order to demonstrate the ability of evolution of equity and respect with the environment. The present study animed to analyze the frequency of disclosure of environmental items of business segment Steel, listed, on the BOVESPA, in the period from 2008 to 2012, having as the main source Standardized Financial Statements (DFP's) and Statements of Character Volunteer. It is a mixed research, this is, qualitative and quantitative, which used information and techniques with the purpose of identifying the disclosure of each organization in relation to environmental issues occured. The survey results shomed a tendency for companies to highlight investments in favor of the environment, the environmental asset, through the Sustainability Report, which was configured as a dissemination tool with more environmental information. The environmental costs and enviromental costs and enviromental costs presented are justified by the operationalization of steel, however need to be well controlled with preventive measures.