Análise de conteúdo do ativo e passivo ambiental da Petrobrás S/A no período de 2009 a 2012.

Abstract

In reason to increasing awareness in regards to the current ecological problems and the search for methods that mitigate impacts and environmental degradation, many companies began to take a greater interest in environmental factors related to the preservation and conservation of the natural environment, therefore, an important role of accounting, in the case of environmental disclosure. The objective of the research was to investigate the disclosure of assets and liabilities environmental Petrobras in the period 2009 to 2012. This was a qualitative research study, quantitative and descriptive, in which we used the technique of content analysis, enabling the verification and interpretation of the disclosure, and the horizontal analysis assets and total liabilities. Besides the data studied, we found that Petrobras S / A has been increasing investments in the environmental area. The survey results revealed that environmental assets and liabilities of the company are best evidenced in the Environmental Report, Sustainability Report and Explanatory Notes. However, we found a tendency to highlight environmental investments in a qualitative manner with little emphasis of its obligations to the environment, however, the financial variations of both are balanced in the period analyzed.