Evidenciação de itens ambientais e a determinação do IBRACON NPA Nº 11/1996: um estudo nas empresas do segmento de siderurgia registrados na BOVESPA.

Abstract

In light of the changes that are occurring on the world scenario, the requirements of the market have become larger, even for companies that are largely responsible for the problems that have occurred in nature and therefore the Accounting Science acts from the process of recognition, measurement and disclosure items relating to the environment. Thus, the present study aims to examine how companies in the Steel segment (Aços Vill, Ferbasa, Sid Nacional, Gerdau SA, Gerdau Met, Usiminas and Vicunha Sid) recorded on the BOVESPA, demonstrate environmental items (assets and liabilities), as determined by the IBRACON NPA No 11/1996. To that end, this research is classified as descriptive, since it was analyzed the environmental facts and it is made the collection of data on environmental assets and liabilities of the segment studied (Balance Sheet - BP Explicative Notes - NE and Management Report - RA) as to the procedures, the study is bibliographical and documentary, given that it was justified on the basis of books and articles, and because the analysis of the documents are extracted through the website of BOVESPA and of the sites of the companies studied, how to address the problem, the search is configured with the quantitative nature, since the study used statistical techniques to generate the graphics and the completion of data analysis, which occurred between the periods 2005 to 2009. However, with the completion of the study, it is noted that despite being information and disclosures of environmental items in the statements of companies in the Steel segment, although there is scarcity in relation to such information, especially those concerning the determination of IBRACON NPA No 11/1996, which determines the presentation of environmental information through the headings and subheadings. As for the instruments reviewed, the research shows that Steel companies studied between the years 2005 to 2009, reported 51.66% of the information in RA, 43.71% in NE, while BP gained only 4.64% of evidences despite BP being an instrument to audit.