A evidenciação das informações ambientais nas empresas do segmento de calçados registradas na BOVESPA (2006-2009).

Abstract

The activities that most companies that produce derived from resources extracted from nature, in addition to people, animals, plants, etc, absorb natural resources, ie, a huge amount of elements that need to be replaced somehow, they are statements arising of nature. Thus, natural resources become more scarce every day, more concern of society in the quest to find the best way to balance so that these goods are in extinct. Accounting is presented to show and measure the environmental issues developed in organizations, seeking to report the occurrence of the investments and expenses related to the environment through tools that can record the assets and liabilities found in supporting documentation. On that occasion, as the companies of the shoe is considered a potential polluter, this research intended to study the environmental disclosure in their reports. Therefore, this work was carried out through research on official websites of the companies studied, which are registered in the Stock Exchange of Sao Paulo (Bovespa) and the Securities and Exchange Commission (CVM) and analyzed the social and environmental reports, reports of administration, notes, reports of environmental problems in companies. Using as parameter the environmental information in official documents through the variables of the NBC-T15 years 2008 to 2009 being a study in business Cambuci SA, Grendene, Sao Paulo Alpargatas and Vulcabras / Azalea, checking the disclosure of environmental information. In this understanding, it is observed that the company has more clearly their environmental practices as set out in a ranking of environmental variables was the company Sao Paulo Alpargatas, then the company Grendene after the organization Vulcabras / Azalea, and finally the company Cambuci