Evidenciação ambiental: um estudo das informações ambientais divulgadas pelas empresas do setor de petróleo, gás e biocombustíveis no período de 2015.

Abstract

The petrochemical companies are suppliers of goods and services and large consumers of natural resources and traditional polluting sources, causing a good part of the environmental problems of the planet. Society has taken on a new business posture in which economic development must be aligned with environmental responsibility. Environmental policies, which for a legal, moral and ethical issue, are implemented by companies, must be managed and their results evidenced to stakeholders. In this sense, the present research sought to verify if there is uniformity in the disclosure of the environmental information, published by the companies of the Oil, Gas and Biofuels sector listed on the Bovespa in the period of 2015. For as much as the present research was a bibliographic, descriptive, Documentary and quantitative-qualitative. Data collection was done through the BOVESPA websites and official sites of the selected companies. The results showed that the companies with the greatest environmental information disclosed in their disclosure instruments were Petrobras and Ultrapar presenting a greater number of environmental information than the other companies surveyed. Thus, the other companies the environmental information disclosed is insufficient to understand how these companies identify measure and record the environmental phenomena and what environmental sustainability policies are practiced by them. Keywords: