Disclosure obrigatório e voluntário: um estudo junto às empresas do Setor Energético listadas na BM&FBOVESPA.

Abstract

The evidenciation of social and environmental information submitted by some energy companies listed on the BM & FBOVESPA is currently considered a factor of great importance, this because is through this information that the company shows its concern for the preservation of the environment and environmental impacts caused by them. That's why some use the Social balance IBASE model and GRI as a way of evidencing their voluntary demonstratives, such models serving to extra information to the financial statements presented by companies annually. The main objective of the research is to present what are the forms of disclosure disclosed by companies in the energy sector listed on the BM & FBOVESPA , which contribute to the construction of social environmental responsibility. The aforementioned work is about a research of quantitative and qualitative nature, documentary, and descriptive case study, where 73 companies in the energy sector listed on the BM & FBOVESPA website have been selected to make its universe. Performed the data analysis, it was verified that of the 22 companies in the study only 5 of them disclose forms of voluntary evidenciation in their sustainability reports, thereby showing the role that each one takes about social and environmental responsibility.