Evidenciação de itens ambientais: o caso das maiores empresas do segmento de papel e celulose da revista dinheiro em 2008.

Abstract

The disclosure of environmental information is a tool for economic and financial transparency and can also be used as a marketing tool by companies, once they get recognition of their activities on the environment and facilitate the crediting institutions together financial. Faced with the above, the purpose of this study is to verify that the largest segment of Pulp and Paper in 2008, named by MONEY MAGAZINE, show information related to environmental accounting. For this purpose, the methodology was based on bibliographic and documentary studies (management report, sustainability report, notes, balance sheet, income statement for the year), three companies were selected among the five named by MONEY MAGAZINE year 2008, considering that these trade their shares on the BOVESPA and they required to disclose financial statements. From the data studied, there was a release of 60.30% items in environmental assets as well as predominance in 74% of environmental accounting items, as disclosed in the sustainability report and the lack of standardized disclosure model that allows the comparative study information related to Environmental Accounting.