Responsabilidade ambiental e a evidenciação contábil: um estudo da empresa Petrobras S/A no período de 2005 a 2007.

Abstract

With the changes resulting from the advancement of technology and the internationalization of markets has become increasingly accessible to information of an accounting, thereby allowing the publication of data for different types of users. In this context, the disclosure of environmental accounting has played an important factor for the success of finding and the results of the company. Thus, the purpose of this study is to determine the level of disclosure of items related to environmental liability of the company PETROBRAS S / A, between the years 2005 to 2007, the reports released by the company Web site BOVESPA. For this, the search is characterized as a case study, exploratory and qualitative in nature, based on literature search and documentary. It is based on the items highlighted by PETROBRAS, which it released details of environmental, between the years 2005 and 2007, these items related to revenue environment, equity and environmental costs the least available. Moreover, it appears that the company reported 60.27% of the items in the reports of environmental administration and 35.62% in the explanatory notes and only 4.11% are shown in the financial statements.