Evidenciação de itens ambientais nas empresas do segmento de embalagens, registradas na bovespa entre os anos de 2005 e 2009.

Abstract

The increasing involvement of society in environmental issues has required companies to implement environmental management, aiming to minimize or eliminate environmental impacts caused by their productive activity. In this sense, environmental accounting has been set up as an important tool for disclosure and dissemination of environmental information. This study aims to examine whether and how companies in the packaging segment listed on the BOVESPA (Dixie Toga, Metatgrafica Iguagu, Petropar and Rimet) showed environmental items in the period 2005 to 2009. Character of documentary and bibliographic and qualitative in nature with regard to addressing the problem, the survey noted that all companies disclose environmental information from only the following tools: Notes, Management Report and Environmental Report, not presenting any environmental information analyzed referring to the Financial Statements. Among the companies, which have shown more commitment to the environment, considering the percentage rates of disclosure, were Petropar (51 %) and Dixie Toga (33%) and taking into account the quality and breadth of accessibility of information, the Dixie Toga takes the front position, since it is the only one that provides information on three types of reports and one that presents environmental report, disclosing, so enlightening to the general community and its users, their actions this area. Although the four companies evaluated in this study show clearly environmental areas, it is clear that the accounts of environmental investments represent the lowest percentage and that the disclosure needs to be more informative, so that the citizens of this data, can effectively charge or recognize actions benefit the environment and, by extension, to the community.