Disclosure ambiental: um estudo das informações ambientais publicadas por empresas cadastradas na B3 no segmento de agricultura.

Abstract

The main objective of this study is to verify how companies in the Agriculture segment are showing their financial and environmental information and the behavior of these during the period from 2015 to 2020. Data collection was carried out in the Reports of Sustainability (RS), in the Management Reports (RA) and in the Explanatory Notes to the Financial Statements for the years 2015 to 2020. Then an analysis of content based on Bardin's (2011) techniques. The investigation variables were the proposals in the study by Melo, Rolim and Reis (2019), based on the study by Rover Borba, Murcia (2009), followed by a qualitative analysis of this information, from descriptive way, were classified according to the clarity of each information. The results demonstrated that the categories that stood out the most were: “Education and research environmental” and “Other environmental information” representing 65% of the total information published environmental issues and that the largest number of published information was of the declarative and good, but negative information was also found.